Land Transfer Tax Calculator Canada
Calculate Canadian Land Transfer Tax for Ontario (provincial + Toronto MLTT) and BC Property Transfer Tax. First-time buyer rebates, non-resident surcharges, and bracket-by-bracket breakdown. Updated for 2026 (Federal only).
Ontario Land Transfer Tax payable
$3,725
Effective rate: 1.06% of the property price
Bracket-by-bracket breakdown
| Price band | Rate | Taxed in this band | Tax |
|---|---|---|---|
| $0 – $55,000 | 0.5% | $55,000 | $275 |
| $55,000 – $250,000 | 1.0% | $195,000 | $1,950 |
| $250,000 – $400,000 | 1.5% | $100,000 | $1,500 |
| Total | $350,000 | $3,725 |
Jurisdiction-specific pages
Province-by-province LTT differs significantly. Drill into yours:
Ontario (provincial)
Ontario Land Transfer Tax
Ontario provincial LTT only. For purchases inside the City of Toronto, see the Toronto jurisdiction (includes Municipal LTT on top).
Toronto (provincial + MLTT)
Ontario LTT + Toronto Municipal LTT
Toronto buyers pay both Ontario provincial LTT AND Toronto Municipal LTT — effectively double. First-time buyer rebates available from both ($4,000 provincial + $4,475 city).
British Columbia
BC Property Transfer Tax (PTT)
BC has full FTB exemption up to $500k (April 2024 onwards), partial up to $835k. Foreign Buyer Tax 20% applies in Vancouver and other speculation regions.
Manitoba
Manitoba Land Transfer Tax
Manitoba LTT uses 5 brackets with a 2% top rate above $200,000. NO first-time buyer rebate. No foreign buyer surcharge. Plus $70 land titles registration fee.
Nova Scotia
Nova Scotia Deed Transfer Tax
Nova Scotia DTT is set by each municipality. Most charge 1.5% (including Halifax). Rural areas can be lower (0.5–1%). Plus a 5% Provincial Deed Transfer Tax (PDTT) for non-resident buyers since 2022.
New Brunswick
NB Real Property Transfer Tax
New Brunswick charges a flat 1% Real Property Transfer Tax on the greater of (a) the consideration paid or (b) the assessed value. No first-time buyer exemption.
Prince Edward Island
PEI Real Property Transfer Tax
PEI charges a flat 1% on property transfers. First-time buyers are fully exempt on properties up to $200,000.
Quebec
Quebec Welcome Tax (Droit de mutation)
Quebec's 'Welcome Tax' (Droit de mutation) uses provincial brackets up to 1.5%. Montreal extends up to 3.5% on properties above ~$2M, and Quebec City / Laval have similar municipal additions. The calculator uses provincial minimums only — check your municipality for additions.
Worked example — $1M home
| Buyer scenario | Ontario (provincial) | Toronto (prov + MLTT) | BC (PTT) |
|---|---|---|---|
| Standard buyer | ~$16,475 | ~$32,950 | ~$18,000 |
| First-time buyer | ~$12,475 (rebate −$4,000) | ~$24,475 (rebate −$8,475) | ~$8,000 (partial exemption) |
| Non-resident | ~$266,475 (incl. 25% NRST) | ~$282,950 (incl. 25% NRST) | ~$218,000 (incl. 20% FBT) |
Related Canada calculators
Frequently Asked Questions
What is Land Transfer Tax?▾
Land Transfer Tax (LTT) is a one-off provincial (and sometimes municipal) tax paid by the buyer when a property changes hands. It's similar to UK Stamp Duty or Australian transfer duty. In Canada, only some provinces charge LTT — Ontario, BC, Manitoba, New Brunswick, Nova Scotia, PEI, and Quebec do. Alberta and Saskatchewan don't (just small registration fees). The tax is calculated on the purchase price using progressive brackets.
Why is Toronto so much more expensive than other Ontario cities?▾
Toronto is the only Canadian city that charges its own Municipal Land Transfer Tax (MLTT), on top of Ontario's provincial LTT. The MLTT rates mirror the provincial rates, effectively doubling the LTT cost. A $1M home in Toronto pays roughly $16,475 prov + $32,950 muni = $49,425 in LTT, vs. $32,950 in the rest of Ontario. First-time buyer rebates from both ($4,000 + $4,475) help offset this.
Who qualifies as a first-time home buyer?▾
Generally: you must be a Canadian citizen or permanent resident, at least 18 years old, intend to occupy the home as your principal residence within 9 months, and neither you nor your spouse has ever owned a home anywhere in the world (Ontario) or in Canada (BC and most other provinces). Spousal rules are strict — if your spouse owned a home before marriage, you may not qualify.
How does the Ontario FTB rebate work?▾
Eligible first-time buyers receive a rebate of up to $4,000 against the provincial LTT. For a home up to $368,333, the rebate covers the entire LTT (effectively zero). Above $368,333, you pay the full LTT minus $4,000. So a $500k home would normally have ~$6,475 in LTT — after rebate, it's $2,475. The rebate is applied at registration so you never pay the upfront amount.
How does BC's FTB exemption work?▾
From April 2024, BC first-time home buyers get a FULL exemption from Property Transfer Tax on homes up to $500,000. Partial exemption applies between $500,000 and $835,000 (sliding scale). Above $835,000, FTBs pay full PTT. Eligibility: Canadian citizen or PR, lived in BC for 12+ months OR filed 2 BC tax returns, never owned property anywhere worldwide, must live in the home for at least a year.
What is the Non-Resident Speculation Tax (NRST)?▾
Ontario's NRST is 25% of the purchase price (since October 2022) charged on top of regular LTT for foreign buyers — non-Canadians who aren't permanent residents. BC has a similar Foreign Buyer Tax at 20% (in Vancouver and other speculation regions). These taxes are punitive and apply to the FULL price, not just the portion above some threshold. On a $1M home, an Ontario foreign buyer pays $32,950 LTT + $250,000 NRST = $282,950.
Can I add LTT to my mortgage?▾
No — LTT must be paid in cash from your own funds at closing. Lenders factor LTT into your total cash-to-close calculation but won't lend against it. Budget LTT separately from your deposit. Your lawyer/conveyancer handles the payment from your closing funds.
What about Alberta and Saskatchewan?▾
Alberta and Saskatchewan are the only two Canadian provinces with NO Land Transfer Tax. They charge small flat land titles registration fees instead — typically under $200 total. This is one reason Alberta attracts relocating homeowners: a $1M home transfer that would cost ~$32k LTT in Ontario costs roughly $50 in land titles fees in Alberta.
What about other Canadian provinces with LTT?▾
Manitoba: 0–2% LTT (5 brackets, no FTB rebate). New Brunswick: flat 1% (no rebate). Nova Scotia: typically 1.5% deed transfer tax (municipal), plus 5% PDTT for non-residents. PEI: flat 1%, full FTB exemption up to $200k. Quebec: Welcome Tax (Droit de mutation) at 0.5–1.5% provincially, with Montreal and other cities adding municipal tiers up to 3.5%. We have dedicated calculator pages for each.