Land Transfer Tax Calculator (Canada)
Estimate the land transfer tax on a home purchase in any Canadian province, including the Toronto and Montreal municipal taxes, first-time home buyer rebates, and the foreign-buyer surtaxes in Ontario and BC.
How land transfer tax works in Canada
When you buy a home, most provinces charge a land transfer tax on the purchase, payable at closing on top of your down payment. In most provinces it is a marginal tax, like income tax: each slice of the price within a bracket is taxed at that bracket’s rate, then the slices are added together. So a higher-priced home pays a higher average rate, not a single flat rate on the whole price.
Two big differences across the country are worth knowing. First, Alberta, Saskatchewan, and Newfoundland and Labrador do not charge a land transfer tax at all — they collect only a small title or deed registration fee. Second, Toronto and Montreal add a municipal land transfer tax on top of the provincial one, so buyers there effectively pay twice. This calculator handles both, plus the territories, which charge only minor registration fees.
First-time home buyer rebates
Several provinces and cities give first-time buyers a rebate or exemption that reduces or eliminates the tax on a typical starter home. Ontario refunds up to $4,000, Toronto adds its own rebate of up to $4,475, British Columbia exempts qualifying buyers below a price threshold, and Prince Edward Island waives the tax entirely for eligible first-time buyers. Switch the first-time buyer toggle to Yes and the calculator applies the rebate for your province automatically. Rules and price limits change, so confirm eligibility with your province before you rely on the number.
Province-by-province summary
| Province | Land transfer tax |
|---|---|
| Ontario | 0.5% to 2.5% (marginal); Toronto adds a municipal LTT |
| British Columbia | 1% to 3%, plus 2% on residential value over $3M |
| Quebec | 0.5% to 1.5%; Montreal adds higher tiers up to 4% |
| Manitoba | 0% to 2% (marginal) |
| New Brunswick / PEI | 1% flat |
| Nova Scotia | Municipal deed transfer tax, about 0.5% to 1.5% |
| Alberta / Saskatchewan / N.L. | No land transfer tax (registration fees only) |
For the bigger financial picture around a home, see our guide to capital gains tax on property for when you sell, our capital gains tax calculator, and our other free financial calculators. Land transfer tax is set out by each province; confirm the current rates on your provincial government website.
Frequently asked questions
Alberta, Saskatchewan, and Newfoundland and Labrador do not charge a land transfer tax. They collect a much smaller title or deed registration fee instead, which is usually a few hundred dollars rather than thousands.
Effectively yes. Toronto buyers pay both the Ontario provincial land transfer tax and the Toronto Municipal Land Transfer Tax, which roughly doubles the bill. Montreal similarly applies its own municipal welcome tax. This calculator adds both layers when you select Toronto or Montreal.
In some places. Ontario charges a 25% Non-Resident Speculation Tax province-wide, British Columbia charges a 20% additional tax in five regional districts, and Nova Scotia charges a non-resident deed transfer tax. Set the residency toggle to non-resident to include it where it applies.
It is paid once, at closing, by the buyer. Your lawyer or notary usually collects it as part of the closing costs and remits it. Unlike property tax, it is a one-time cost, not an annual one.
For a personal home, no. Land transfer tax on a principal residence is not deductible. For a rental or investment property it is generally added to the cost base of the property rather than deducted, which can reduce a future capital gain.
Rates last verified June 2026 from official provincial and municipal sources. Land transfer tax rules and rebates change — confirm with your province before closing.
This tool provides estimates for general information only and is not legal, tax, or financial advice. Rates, brackets, rebates, and exemptions change and depend on your specific situation, property type, and municipality. Quebec and Nova Scotia taxes vary by municipality and may be based on the greater of price or assessed value. Confirm the exact amount with your lawyer, notary, or provincial government before closing.