Land Transfer Tax Calculator — Ontario, Toronto, BC & All Provinces 2026
Land transfer tax for 2026 in Ontario and Toronto (including the new graduated rates above $3 million), BC property transfer tax, Quebec welcome tax, Manitoba and the Atlantic provinces, with first-time buyer rebates, foreign-buyer surcharges and a cross-province comparison.
| Provincial tax | — |
|---|---|
| Municipal tax (Toronto / Montréal) | — |
| Bracket breakdown | — |
| First-time buyer rebate | — |
| Foreign buyer surcharge | — |
| Admin / registration fees | — |
| Tax as % of price | — |
| Same home elsewhere | — |
In short
Ontario land transfer tax is 0.5% to $55,000, 1% to $250,000, 1.5% to $400,000, 2% to $2 million and 2.5% above, and Toronto charges the same again plus graduated rates of 4.4%–8.6% over $3 million from 1 April 2026 — $14,475 provincial on a $900,000 home, $28,950 in Toronto, less $4,000 and $4,475 first-time buyer rebates. BC charges 1% to $200,000, 2% to $2 million and 3% above; Alberta and Saskatchewan charge only registration fees.
Who this is for: Buyers budgeting closing costs in Ontario, Toronto, BC, Quebec and the other provinces, first-time buyers checking rebates, and foreign buyers facing surcharges.
Land transfer tax across Canada in 2026
Most provinces charge a tax on the transfer of a home, paid by the buyer at closing. Ontario charges 0.5% to $55,000, 1% to $250,000, 1.5% to $400,000, 2% to $2 million and 2.5% above — and buyers in Toronto pay the same again as municipal tax, with graduated rates of 4.4% to 8.6% on the portion above $3 million since 1 April 2026. BC charges 1% to $200,000, 2% to $2 million, 3% above and an extra 2% over $3 million. Quebec's welcome tax runs 0.5% to 1.5% (up to 4% in Montréal); Manitoba 0 to 2%; New Brunswick, PEI and Nova Scotia (Halifax) 1–1.5%; Alberta and Saskatchewan only charge registration fees.
- First-time buyer relief: Ontario refunds up to $4,000 and Toronto up to $4,475 (so a $400,000 Toronto home is tax-free for a first-timer); BC exempts homes up to $500,000 with partial relief to $835,000; PEI exempts first-timers entirely; Montréal offers up to $5,875.
- Foreign buyers: 25% Non-Resident Speculation Tax across Ontario, 20% in BC's designated regions and 10% in Nova Scotia — on top of the federal ban on most foreign purchases, extended to 2027.
- New builds: BC exempts newly built homes up to $1.1 million from PTT; elsewhere GST/HST applies to new homes (with the first-time buyer GST rebate on homes up to $1.5 million from 2025).
- Not mortgageable: the tax must be paid in cash at closing alongside legal fees and title insurance.
See also: Canada Mortgage Affordability & Stress Test Calculator, Canada Capital Gains Tax Calculator 2026.
Assumptions
- Tiered brackets applied to the full price for ON, Toronto (graduated rates over $3m from 1 Apr 2026), BC (+2% over $3m), Quebec/Montréal (2025 indexed brackets) and Manitoba; flat rates for NB, PEI and Halifax; registration fees only for AB, SK and NL.
- Rebates: ON $4,000 and Toronto $4,475 (capped at tax); BC first-time full ≤ $500k, partial to $835k, nil above $860k; BC newly built full ≤ $1.1m, partial to $1.15m; PEI first-time exempt; Montréal up to $5,875.
- Foreign-buyer surcharges: ON 25% NRST, BC 20%, NS 10%; Toronto admin fee $102.56 + HST.
Worked example
Ontario LTT: 0.5% × 55,000 + 1% × 195,000 + 1.5% × 150,000 + 2% × 500,000 = $14,475; Toronto MLTT the same $14,475. First-time buyer rebates −$4,000 and −$4,475 → $20,475 payable plus the $115.89 admin fee (2.29% of the price). Outside Toronto the same home costs $10,475 after the refund; in BC $16,000 (no first-time relief above $860,000); in Alberta only about $950 of registration fees.
Frequently asked questions
How much is land transfer tax on a $1,000,000 house in Toronto?
$16,475 provincial + $16,475 municipal = $32,950 for a repeat buyer, or $24,475 for first-time buyers after the $8,475 combined rebate — plus the $115.89 admin fee.
Who pays land transfer tax in Canada?
The buyer, at closing, through their lawyer; it cannot be financed within the mortgage. Sellers pay nothing (except in Nova Scotia municipalities where deed transfer tax is sometimes negotiated).
Is there a first-time home buyer land transfer tax rebate?
Yes in Ontario ($4,000), Toronto (additional $4,475), BC (full exemption to $500,000, partial to $835,000), PEI (full) and Montréal (up to $5,875); not in Manitoba, New Brunswick, Nova Scotia or Quebec outside Montréal.
Which provinces have no land transfer tax?
Alberta and Saskatchewan — buyers pay only title registration fees (about $5 per $5,000 in Alberta, 0.3% in Saskatchewan); Newfoundland charges a registration fee of $0.40 per $100.
What changed in Toronto in 2026?
From 1 April 2026 the municipal tax on single-family homes above $3 million is graduated — 4.4% on the portion to $4m, 5.45% to $5m, 6.5% to $10m, 7.55% to $20m and 8.6% above — in place of the previous flat luxury rates.
Do foreign buyers pay more?
Yes — 25% NRST in Ontario, 20% in BC's designated regions and 10% in Nova Scotia, on top of the federal prohibition on most foreign purchases of residential property (extended to 1 January 2027).
Is land transfer tax charged on new condos?
Yes — on the purchase price including HST where applicable; the first-time buyer rebates apply the same way.
Do I pay land transfer tax when I inherit or receive property as a gift?
Generally no tax is payable in Ontario on a transfer for no consideration (a gift or inheritance), but if a mortgage is assumed, tax applies on the mortgage balance.
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