Land Transfer Tax Calculator Ontario
Calculate Ontario Land Transfer Tax for any property purchase in Ontario. Includes first-time buyer rebate, non-resident surcharge, and bracket breakdown. Updated for 2026 (Federal only).
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).
Ontario Land Transfer Tax payable
$12,475
Effective rate: 1.56% 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% | $150,000 | $2,250 |
| $400,000 – $2,000,000 | 2.0% | $400,000 | $8,000 |
| Total | $800,000 | $12,475 |
Ontario (provincial) brackets
| Price band | Standard rate | First-time buyer rate |
|---|---|---|
| $0 – $55,000 | 0.50% | 0% (rebate / exemption) |
| $55,000 – $250,000 | 1.00% | 0% (rebate / exemption) |
| $250,000 – $400,000 | 1.50% | — |
| $400,000 – $2,000,000 | 2.00% | 2.00% |
| $2,000,000 – above | 2.50% | 2.50% |
Ontario provincial LTT only. For purchases inside the City of Toronto, see the Toronto jurisdiction (includes Municipal LTT on top).
Non-resident surcharge
25% of the purchase price applies on top of regular LTT for foreign buyers (non-Canadians who aren't permanent residents). On a $1M home, that's an extra $250,000 in tax — calculated on the FULL price, not just the portion above a threshold.
Compare with other jurisdictions
Toronto (provincial + MLTT)
Ontario LTT + Toronto Municipal LTT
British Columbia
BC Property Transfer Tax (PTT)
Manitoba
Manitoba Land Transfer Tax
Nova Scotia
Nova Scotia Deed Transfer Tax
New Brunswick
NB Real Property Transfer Tax
Prince Edward Island
PEI Real Property Transfer Tax
Quebec
Quebec Welcome Tax (Droit de mutation)
Related Canada calculators
Frequently Asked Questions
How is Ontario Land Transfer Tax calculated?▾
Ontario Land Transfer Tax uses progressive brackets applied to the purchase price. Each portion of the price is taxed at its band's rate (not your highest rate applied to the whole amount). See the bracket table above for the exact rates. Ontario provincial LTT only. For purchases inside the City of Toronto, see the Toronto jurisdiction (includes Municipal LTT on top).
Who qualifies for the first-time buyer rebate in Ontario?▾
Ontario FTB rebate requires: 18+, Canadian citizen or PR, neither you nor your spouse has ever owned a home anywhere in the world, will occupy as principal residence within 9 months, and apply within 18 months of registration. Up to $4,000 rebate (Ontario) plus $4,475 in Toronto.
What's the non-resident surcharge in Ontario?▾
Ontario's Non-Resident Speculation Tax (NRST) is 25% of the purchase price (raised from 20% to 25% in October 2022). It applies to the FULL price, not just portions above a threshold. Charged on all purchases by foreign nationals across the province, including Toronto.
When is LTT paid in Ontario?▾
At closing (settlement). Your lawyer handles the LTT calculation, applies any FTB rebate you're entitled to, and remits to the appropriate revenue authority. You'll need to bring LTT in CASH to closing — it can't be added to your mortgage. Budget LTT alongside your down payment, closing costs ($1,500-$3,000 legal), and title insurance.
Can I get my LTT refunded if I move out?▾
Most FTB rebates require continuous occupancy as your principal residence for a minimum period (typically 9-12 months). If you move out earlier without an exceptional reason (job relocation, marriage breakdown, medical), the revenue authority may claw back the rebate. Always document any unusual circumstances.
Does Ontario LTT apply to condos, vacant land, and commercial property?▾
Ontario LTT applies to most residential AND commercial property transfers. Condo purchases are taxed at the same rate as detached homes. Vacant land is also taxed (you pay LTT on the land value at purchase). Some agricultural land and farmland purchases qualify for reduced rates or exemptions — check with your lawyer.