Land Transfer Tax Calculator

In Canada, you're required to pay a land transfer tax whenever you purchase any type of real estate, including houses and condos. Use the land transfer tax calculator to calculate the amount of tax you would owe given the region the property is located in.
Property Information
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Total Land Transfer Tax
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Tax as % of Purchase
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What is land transfer tax?

If you purchase real estate, such as a house, townhome, or condo, you're likely going to have to pay some form of land transfer tax. The land transfer tax is collected by local governments whenever ownership of property changes hands.

Some local provinces and municipalities refer to their "land transfer tax" as a "fee." Whatever the terminology that's used, the common theme is that a specific dollar amount must be paid to the local government whenever real estate is purchased.

Land transfer taxes and fees are paid by the buyer of the property, not the seller. Usually, the tax payment is due upon closing the sale of the property, when the property's registered owner(s) officially changes.

How do I use the land transfer tax calculator?

Not all provinces and territories calculate land transfer tax the same way, and the calculator will update accordingly to reflect the specific tax requirements.

To begin, select the province or territory where the property is being purchased. As you select a province or territory, the calculator will show you the fields that are required to complete the calculation.

Based on your inputs, the calculator will output the total land transfer tax amount. You may also see a breakdown of your land transfer tax, which includes the provincial portion, municipal portion, and any land transfer tax rebates you may receive.

Should I use the purchase price or the appraised value in the land transfer tax calculator?

Most provinces and territories use the appraised value of the property to calculate the land transfer tax, and some regions use just the purchase price. The land transfer tax calculator assumes that both the purchase price and the appraised value are going to be the same.

In cases where the purchase price and the appraised value are not the same, use the higher of the two in the calculator.

How much is the land transfer tax?

The exact amount of land transfer tax payable depends on the province, territory, or municipality that the property being purchased is located in.

The regional tax authority will either use the purchase price or the appraised value of the property as the basis for how much tax should be paid. Typically land transfer taxes range from 0.5% up to 4% of the purchase price or appraised value.

Some jurisdictions that levy a "land transfer fee" charge a flat dollar amount depending on the purchase price or appraised value. The exact dollar amounts vary and could be calculated on a sliding scale per teir of the purchase price or market value of the property.

In some provinces and territories, the mortgage amount can also be taken into consideration when calculating the land transfer tax.

Below is a summary of how the land transfer tax is calculated in each of Canada's provinces and territories.

Alberta

Alberta charges a Land Title Transfer Fee based on both the property's value and the mortgage amount.

  • On the property's value, $50 plus $1 for every $5000 of the property's value (rounded up to the nearest $5,000)
  • On the mortgage amount, $50 plus $1 for every $5000 of the mortgage amount (rounded up to the nearest $5,000)

British Columbia

British Columbia charges a Property Transfer Tax based on the property's value and is calculated on a sliding scale.

  • 1% on the value up to and including $200,000
  • 2% of the value greater than $200,000, and less than and including $2,000,000
  • 3% of the value that exceeds $2,000,000
  • A further 2% tax on the value that exceeds $3,000,000

Manitoba

Manitoba charges a Land Title Transfer Tax on a sliding scale, based on the purchase price.

  • 0% on the first $30,000 of the price
  • 0.5% on the price above $30,000 and less than or equal to $90,000
  • 1% on the price above $90,000 and less than or equal to $150,000
  • 1.5% on the price above $150,000 and less than or equal to $200,000
  • 2% on the price above $200,000
  • $70 standard registration fee

New Brunswick

New Brunswick charges a flat 1% Real Property Transfer Tax that is based on the higher of the purchase price or the appraised value.

Newfoundland and Labrador

Newfoundland and Labrador charge a Land Transfer Tax based on both the property's value and the mortgage amount.

On the property value:

  • $100 for the portion of the value that is $500 or less
  • $100 plus 0.4% of the value over $500

On the mortgage amount:

  • $100 for the portion of the mortgage amount that is $500 or less
  • $100 plus 0.4% of the mortgage amount over $500

Nova Scotia

Nova Scotia charges a Deed Transfer Tax that's based on the value of the property. The exact tax rate depends on the municipality you live in and can range from 0% to 1.5%. In Halifax, Nova Scotia's largest city. the Deed transfer tax is 1.5%.

Ontario

Ontario charges a sliding scale Land Transfer Tax based on the value of the property.

  • 0.5% on the value up to and including $55,000
  • 1% of the value above $55,000 and up to and including $250,000
  • 1.5% of the value above $250,000 and up to and including $400,000
  • 2% of the value above $400,000 and up to and including $2,000,000
  • 2.5% of the value that exceeds $2,000,000

An additional tax amount is added if you're buying property in the City of Toronto. It's also calculated on a sliding scale and is based on the property's value.

  • 0.5% on the value up to and including $55,000
  • 1% of the value over $55,000 and up to and including $250,000
  • 1.5% of the value over $250,000 and up to and including $400,000
  • 2% of the value over $400,000

Prince Edward Island

Prince Edward Island charges a Real Property Transfer Tax, which based on the higher of the purchase price or appraised value of the property.

  • $0 tax if the price and the value of the property are both less than $30,000.
  • 1% tax on the greater of the price or value of the property

Quebec

Quebec charges a Land Transfer Tax (aka the Welcome Tax) based on the purchase price of the property. It's calculated on a sliding scale as:

  • 0.5% on the first $50,000
  • 1% of the price above $50,000 and up to and including $250,000
  • 1.5% of the price above $250,000

If you live in Montreal, you don't pay the Quebec land transfer tax but rather pay a Montreal land transfer tax that's also calculated based on the purchase price on a sliding scale.

  • 0.5% of the price on the first $50,000
  • 1% of the price above $50,000 and up to and including $250,000
  • 1.5% of the price above $250,000 and up to and including $500,000
  • 2% of the price above $500,000 and up to and including $1,000,000
  • 2.5% of the price above $1,000,000

Saskatchewan

Saskatchewan charges a Land Title Registration Fee based on the value of the property.

  • $0 if the value is $500 or less
  • $25 fee if the value is above $500 and less than $8,400
  • 0.3% of the value, if the property is valued at $8,400 or more

Northwest Territories

Northwest Territories charges a Land Transfer Tax based on the property value and mortgage amount.

On the property's value

  • 0.2% on the value if it's worth $1,000,000 or less, with a minimum charge of $100
  • If the property is worth more than $1,000,000, than a minimum fee of $1,500 will be charged. An additional 0.15% will be charged on the amount over $1,000,000.

On the mortgage amount

  • 0.1% fee on the total mortgage amount, with a minimum $80 charge

Nunavut

Nunavut charges a Land Title Registration Fee based on the value of the property.

  • 0.15% tax, if the value is $1,000,000 or less. Minimum charge of $60
  • If the value is greater than $1,000,000, the tax is $1,500 plus 0.1% of the value above $1,000,000
  • 0.1% fee of the mortgage amount. Minimum charge of $40

Yukon

Yukon charges a sliding scale Land Transfer Fee that's based on the purchase price and the mortgage amount.

  • $50 fee if the price is less than $100,000
  • $150 fee if the price is $100,000 or more, but less than $500,000
  • $350 fee if the price is $500,000 or more, but less than $3,000,000
  • $550 fee if the price is $3,000,000 or more, but less than $10,000,000
  • $650 fee on the price that is $10,000,000 or more

On the mortgage amount

  • $50 fee if the amount is less than $100,000
  • $100 fee if the amount is equal to or greater than $100,000 but less than $500,000
  • $200 fee if the amount is equal to or greater than $500,000 but less than $1,000,000
  • $400 fee if the amount is equal to or greater than $1,000,000 but less than $5,000,000
  • $600 fee if the amount is equal to or greater than $5,000,000 but less than $10,000,000
  • $800 fee if the amount is equal to or greater than $10,000,000 but less than $20,000,000
  • $1000 fee if the amount is $20,000,000 or more

Do I have to pay a land transfer tax?

All provinces and territories in Canada have some form of land transfer tax. The exact tax amount and how they're calculated varies, from region to region. Unless you qualify for a rebate or exemption, you are required to pay land transfer tax on your purchase.

In many cases, local land title registration offices collect the land transfer taxes and fees on behalf of local governments. Land transfer taxes are a significant source of revenue for the provinces, territories, and municipalities that collect them. They go towards paying for public services and infrastructure, such as public transportation, health care, education, and maintaining water and sewage systems.

What is a first-time homebuyer rebate?

Some provinces allow first-time homebuyers to receive a full or partial rebate on their land transfer tax. Currently, the provinces that have first-time homebuyer rebates are British Columbia, Ontario, and Prince Edward Island.

  • In British Columbia, the first-time homebuyer rebate only applies if the appraised value of the property is less than or equal to $525,000. You can get a full refund of the land transfer tax if the property's value is less than or equal to $500,000. You can get a partial rebate if the property's value is between $500,000 and $525,000.
  • In Ontario, first-time homebuyers can receive up to $4,000 in rebates. If the home is being purchased in the City of Toronto, first-time buyers can receive up to $8,475 in land transfer tax rebates.
  • In PEI, first-time homebuyers can receive a full rebate on their entire land transfer tax.

What other land transfer tax exemptions are there?

Depending on the province that you're purchasing property in, you could be eligible for other types of land transfer tax rebates and exemptions, in addition to the first-time homebuyer rebates.

Many provinces have exemptions on land transfer tax if a property is being transferred between family members. Quebec, for example, has a land transfer tax exemption if the property is being transferred between parents and children, or if it's being transferred between spouses.

In British Columbia, you could be exempt from the land transfer tax if you're purchasing a newly built home that costs under $750,000. You could also receive a partial land transfer tax rebate if the newly built home costs between $750,000 and $800,000.

What is the foreign buyers' tax in British Columbia?

British Columbia levies an additional 20% property transfer tax on non-Canadians and non-permanent residents, called the foreign buyers' tax. The tax was first introduced in 2016 to help reduce the buying pressure coming from overseas investors in the BC housing market.

The tax applies to all foreign property purchases in the Metro Vancouver area, as well as the City of Victoria, the Fraser Valley, the City of Nanaimo, and the central Okanagan districts of British Columbia.

What is the Non-resident speculation Tax in Ontario?

Introduced in 2017, the non-resident speculation tax (NRST) was created by the Government of Ontario to help reduce speculative buying of real estate by non-Canadians and non-permanent residents.

The non-resident speculation tax is 15% of the value of the property, paid in addition to the regular land transfer taxes. It applies to properties purchased in the Greater Golden Horseshoe Region of Ontario, such as the Greater Toronto Area, Hamilton, Barrie, and Waterloo, amongst other regional areas.

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