Canada Land Transfer Tax Calculator

Tax or Fee: How Each Province Works

Seven provinces charge a tax on a real estate purchase, calculated on the price (or the higher of the price and the assessed value) in brackets or at a flat rate. Alberta, Saskatchewan and Newfoundland and Labrador do not have a land transfer tax at all. They charge a registration fee when the new owner and any mortgage are recorded, which is usually far smaller.

• Ontario: marginal rates from 0.5% to 2.0%, plus 2.5% above $2,000,000 on a home with one or two single family residences. Toronto adds its own municipal land transfer tax on top, with higher rates above $3,000,000 since April 1, 2026.
• British Columbia: 1% of the first $200,000, 2% up to $2,000,000 and 3% above, plus a further 2% on residential value above $3,000,000.
• Quebec: the welcome tax (droits de mutation) is billed by your municipality: 0.5%, 1.0% and 1.5% on the provincial base scale, indexed every year. Montreal, Quebec City and Laval charge more above higher thresholds.
• Manitoba: nothing on the first $30,000, then 0.5% to 2.0%.
• New Brunswick and Prince Edward Island: 1% of the greater of the price and the assessed value.
• Nova Scotia: a municipal deed transfer tax of up to 1.5%, set by each municipality.
• Alberta, Saskatchewan, Newfoundland and Labrador: land titles or registry of deeds fees instead of a tax.

A $600,000 Home in Every Province

What a buyer who is not a first-time buyer pays on a $600,000 home (price equal to the assessed value, no mortgage fee included):

Worked Example: A First-Time Buyer in Toronto

A first-time buyer pays $900,000 for a condo in the City of Toronto. Two taxes and two rebates apply:

• Ontario land transfer tax: $14,475
• First-time homebuyer refund: minus $4,000
• Toronto municipal land transfer tax: $14,475
• Toronto first-time buyer rebate: minus $4,475
• Total payable at closing: $20,475

Ontario's tax on $900,000 works out bracket by bracket: 0.5% of the first $55,000, 1.0% up to $250,000, 1.5% up to $400,000 and 2.0% on the remaining $500,000. Toronto's tax uses the same brackets at this price, so the two are equal before the rebates.

First-Time Buyer Relief

Ontario refunds up to $4,000 of provincial tax, and Toronto rebates up to $4,475 of its municipal tax, for buyers who have never owned a home anywhere and will live in it (citizenship or permanent residence is required, with 18 months to obtain it). British Columbia exempts first-time buyers fully up to $500,000, gives $8,000 up to $835,000 and phases out by $860,000; a separate newly built home exemption is full up to $1,100,000 and phases out by $1,150,000. Both BC exemptions require Canadian citizenship or permanent residence, a principal residence you move into, and a property of 0.5 hectares or less; the first-time exemption also requires 12 months living in BC immediately before registration, or 2 BC tax returns in the last 6 years. Prince Edward Island exempts qualifying first-time buyers entirely, with no price cap.

Quebec does not reduce the welcome tax itself. Instead, a refundable tax credit announced in April 2026 repays 100% of the first $5,000 of duties and 25% of the next $3,500, up to $5,875, for a first home acquired after December 31, 2025. The credit is reduced by 2.35% of the tax base (the same greater-of-price-or- assessment base the duty itself uses) above $750,000, and is nil once that base reaches $1,000,000; the October 2026 advance payment is also only available when the base is $1,000,000 or less. Manitoba, New Brunswick and Nova Scotia have no first-time buyer relief on this tax.

Foreign and Non-Resident Buyers

Ontario charges a 25% Non-Resident Speculation Tax province-wide on homes with one to six units when any buyer is a foreign national, foreign corporation or taxable trustee, and Toronto adds a 10% municipal tax. British Columbia charges an extra 20% on a foreign buyer's share in Metro Vancouver and the Capital, Fraser Valley, Central Okanagan and Nanaimo regional districts. Nova Scotia charges non-residents a 10% provincial deed transfer tax on residential property with up to three units, waived if they move to the province within 6 months. These taxes have their own exemptions; the calculator applies them to a purchase made entirely by foreign or non-resident buyers.

For the rest of the legal side of buying property, see our guide to Canadian property law by province.

Sources

• Ontario: Calculating land transfer tax
• Ontario: Land transfer tax refunds for first-time homebuyers
• Ontario: Non-Resident Speculation Tax
• City of Toronto: MLTT rates and fees
• City of Toronto: MLTT rebate opportunities
• British Columbia: Property transfer tax
• British Columbia: Additional property transfer tax
• Quebec: Droits sur les mutations immobilières
• Montreal: How transfer duties are calculated
• Quebec City: Droits de mutation immobilière
• Finances Québec: explanatory document on the first-home refundable tax credit (17 April 2026)
• Finances Québec: Information Bulletin 2026-2, calculation and phase-out of the tax credit above $750,000 (17 April 2026)
• Manitoba: Land transfer tax
• New Brunswick: Real Property Transfer Tax Act
• Nova Scotia: Municipal deed transfer tax rates
• Nova Scotia: Non-resident provincial deed transfer tax
• PEI: Real Property Transfer Tax Act
• Newfoundland and Labrador: Registry of Deeds fees
• Alberta: Registering a land title document
• Saskatchewan: Land titles fees (ISC)

Rates checked against these official sources as of 2026-09-26. Provinces covered: Ontario, British Columbia, Quebec, Alberta, Saskatchewan, Manitoba, Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador. Not covered: Yukon, the Northwest Territories and Nunavut. This is general information, not legal or tax advice, and RecordingLaw.com is not a government body.