Toronto Land Transfer Tax Calculator 2026 | Municipal and Ontario LTT

Toronto charges its own municipal land transfer tax (MLTT) on top of the Ontario provincial tax, so a home inside the city pays both. This calculator applies the Ontario land transfer tax and the Toronto MLTT together, along with both first-time buyer rebates. Buying elsewhere in Ontario, use the Ontario land transfer tax calculator, since the municipal tax applies only inside Toronto’s city limits. Every other province’s tax is on the land transfer tax calculator for Canada.

The calculator above defaults to “In Toronto” checked, which applies both the provincial tax and the municipal MLTT. Uncheck it to see the provincial-only amount for comparison.

How Toronto’s tax compares with Ontario’s

For homes with one or two single-family residences, the City of Toronto’s brackets up to $3,000,000 use the same thresholds and rates as Ontario’s, so on most Toronto purchases the municipal tax equals the provincial tax and the combined bill is double. Above $3,000,000 the two part ways: Ontario stays at 2.5%, while Toronto’s rates for high-value homes, as revised on April 1, 2026, climb in steps to 8.60% over $20,000,000.

Toronto land transfer tax rates

Rates are for property with one or two single-family residences; Ontario’s rates are from ontario.ca and Toronto’s from the city’s MLTT rates and fees page (rates above $3,000,000 as of April 1, 2026). For other property, such as commercial buildings or land with more than two residences, Toronto’s rate stops rising at 2.0% on the part over $400,000, so the graduated rates don’t apply.

Each MLTT transaction also carries an administration fee of $102.56 plus HST, and since January 1, 2025 foreign buyers of certain residential properties pay the city’s 10% Municipal Non-Resident Speculation Tax on the purchase price, on top of the MLTT and of Ontario’s own tax on non-resident buyers (non-resident property taxes in Canada covers both).

How much land transfer tax on a Toronto home

At TRREB’s August 2026 prices, before and after the first-time buyer rebates (the refunds are capped at $4,000 provincial and $4,475 municipal):

The GTA rows are TRREB’s averages for the whole region, shown for scale: a home of that price inside the city pays both taxes. Because each rebate is a fixed dollar cap rather than a percentage, a first-time buyer saves the same $8,475 at every price in the table.

High-value homes: Toronto’s graduated rates

First-time buyer rebates in Toronto

Toronto first-time buyers can claim both rebates:

Because each rebate applies to its own tax, a first-time buyer pays only the tax above each cap; on any home priced over $400,000 both rebates are used in full. The provincial refund’s conditions: Ontario refunds up to $4,000 of provincial land transfer tax to a first-time buyer who is at least 18, has never owned a home or an interest in one anywhere in the world (and whose spouse hasn't owned one anywhere in the world while they were the buyer's spouse), moves in as a principal residence within 9 months, and is a Canadian citizen or permanent resident (or becomes one within 18 months); with a co-buyer who doesn't qualify, the refund is limited to the qualifying buyers' share. The municipal rebate’s conditions: Toronto's municipal land transfer tax has its own first-time buyer rebate of up to $4,475 on a new or resale home, for a buyer who is at least 18, moves in as their principal residence within nine months, has never owned a home or an interest in one anywhere in the world (and whose spouse hasn't owned one anywhere in the world while they were the buyer's spouse), and is a Canadian citizen or permanent resident (or becomes one within 18 months).

Buying just outside Toronto

Because the municipal tax applies only inside Toronto’s own city limits, a buyer in a neighbouring city such as Mississauga or Brampton pays the provincial tax alone on a home at the same price. The Ontario land transfer tax page shows that amount at common prices.

Legal fees, title insurance and the other costs of buying in the city are covered in closing costs in Ontario.