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Land Transfer Tax Calculator 2026

Calculate land transfer tax for every province in Canada. Includes Ontario (with Toronto's municipal LTT), BC, Quebec, Manitoba, and first-time buyer rebates.

✓ All 10 provinces covered Toronto MLTT Apr 2026 rates First-time buyer rebates

Calculate Your Land Transfer Tax

Select your province, enter the purchase price, and get a full breakdown including rebates.

Select your province
🏙️ Toronto Municipal LTT also applies
Properties within Toronto city limits pay both Ontario provincial LTT AND the City of Toronto Municipal LTT — effectively doubling the tax. Includes new luxury tiers effective April 1, 2026.
Eligible first-time buyers may receive rebates on provincial and/or municipal LTT.
Total land transfer tax $0
Ontario Provincial LTT
Tax bracket breakdown
Price rangeRateTax on this portion
📋 Estimated Closing Cost Summary
Land transfer tax (after rebates)
Legal / notary fees (est.)~$1,500–$3,000
Title insurance (est.)~$300–$500
Home inspection (est.)~$400–$600
Total estimated closing costs

LTT Rates by Province

Ontario0.5%–2.5%
Toronto (+MLTT)up to 7.5%
British Columbia1%–5%
Manitoba0%–2%
Quebec0.5%–3%+
New Brunswick1% flat
PEI1% flat
Nova Scotia1%–1.5%
Newfoundlandfees only~$600
Albertafees only~$500
Saskatchewanfees only~0.4%

First-Time Buyer Rebates

  • Ontario: Up to $4,000 provincial rebate
  • Toronto: Up to $4,475 additional MLTT rebate
  • BC: Full exemption for homes ≤$835,000
  • PEI: Full exemption for homes ≤$200,000
  • Manitoba: No first-time buyer rebate
  • Quebec: No province-wide rebate

Tips to Reduce Your LTT Bill

  • Confirm you qualify as first-time buyer before closing
  • In ON: neither you nor spouse can have owned a home worldwide before
  • In BC: must be Canadian citizen or PR for full exemption
  • LTT is paid at closing — budget cash separately from your mortgage
  • Alberta and Saskatchewan buyers pay only small registration fees
  • Toronto's new luxury LTT tiers (Apr 2026) hit over $3M homes hard

Budget Your Full Closing Costs

Get pre-approved before you start shopping — knowing your true all-in cost (including LTT) prevents nasty surprises at closing.

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Land Transfer Tax in Canada — Province by Province

Land transfer tax (LTT) is a provincial tax paid by the buyer when a property changes hands. It's one of the largest closing costs and must be paid in full in cash at closing — it cannot be rolled into your mortgage. Most provinces use a progressive (marginal) bracket system similar to income tax.

Toronto buyers — double tax alert: If you're purchasing within Toronto's city limits (Steeles Avenue to Lake Ontario, Etobicoke to Scarborough), you pay BOTH Ontario's provincial LTT AND the City of Toronto's Municipal LTT. On an $800,000 home, this totals approximately $24,950 before any rebates — compared to $11,475 for a home in Mississauga or Markham at the same price. Always confirm whether your property is within Toronto's boundaries.

Ontario Land Transfer Tax

Ontario uses a marginal bracket system: 0.5% on the first $55,000, 1% from $55,001–$250,000, 1.5% from $250,001–$400,000, 2% from $400,001–$2,000,000, and 2.5% above $2,000,000 for residential properties. First-time buyers receive a rebate of up to $4,000 (covering the full LTT on homes up to $368,333).

Toronto's New April 2026 Municipal LTT Tiers

As of April 1, 2026, Toronto introduced new luxury municipal LTT brackets. Homes priced above $3,000,000 are now subject to escalating rates up to 7.5% on the portion above $10,000,000. The standard Toronto MLTT mirrors Ontario's provincial rates for homes under $3M. First-time buyers in Toronto can claim an additional MLTT rebate of up to $4,475, separate from Ontario's provincial rebate.

BC Property Transfer Tax

BC charges 1% on the first $200,000, 2% from $200,001–$2,000,000, 3% from $2,000,001–$3,000,000, and an additional 2% surcharge on the portion above $3,000,000 for residential properties (5% total on that portion). First-time buyers who are Canadian citizens or permanent residents and have lived in BC for 12 consecutive months receive a full exemption on homes priced up to $835,000, with a partial exemption up to $860,000.

Quebec's Welcome Tax (Taxe de Bienvenue)

Quebec's land transfer tax is known informally as the "welcome tax." It is calculated at the municipal level and applied to the greater of the purchase price or the municipal assessment value. Rates are 0.5% on the first $55,200, 1% from $55,201–$276,200, and 1.5% above $276,200 for most municipalities. Montreal has additional higher brackets up to 4% on amounts above $3,113,000. There is no province-wide first-time buyer rebate in Quebec.

Alberta & Saskatchewan: These two provinces do not charge a land transfer tax. Alberta charges a land title transfer fee of $50 + $5 per $5,000 of property value, plus a mortgage registration fee. For a $600,000 home with a $480,000 mortgage, total fees in Alberta are approximately $690 — far less than the $8,475+ payable in Ontario. This is one reason Alberta is considered the most affordable province for home buying transaction costs.

Frequently Asked Questions

Who pays land transfer tax in Canada — buyer or seller?+
The buyer pays land transfer tax in Canada, not the seller. It is due at closing (the date the property title is transferred to you), and must be paid in full in cash. You cannot roll it into your mortgage. Budget for it as part of your total closing costs, which typically run 1.5–4% of the purchase price depending on province.
How do I qualify as a first-time buyer for the Ontario LTT rebate?+
To qualify for Ontario's first-time buyer LTT rebate (up to $4,000), you must: be a Canadian citizen or permanent resident, be at least 18 years old, occupy the property as your principal residence within 9 months of closing, and have never previously owned a home anywhere in the world. Importantly, your spouse or common-law partner cannot have owned a home while being your spouse — even if you haven't owned one personally. If only one partner qualifies, the rebate is prorated based on the percentage of the home owned by the qualifying buyer.
Is the City of Toronto Municipal LTT on top of Ontario's LTT?+
Yes — Toronto buyers pay both taxes separately and simultaneously. The Toronto Municipal Land Transfer Tax mirrors Ontario's provincial rates for properties under $3,000,000, effectively doubling the LTT compared to buying in Mississauga, Brampton, Markham, or any other Ontario city. Toronto is the only municipality in Ontario with its own municipal LTT. First-time buyers in Toronto can claim a separate MLTT rebate of up to $4,475 in addition to Ontario's provincial rebate of up to $4,000 — for a combined maximum rebate of $8,475.
What provinces have no land transfer tax?+
Alberta and Saskatchewan do not charge a land transfer tax. Instead, they charge small land title registration fees based on the property value. In Alberta, the fee is $50 + $5 per $5,000 of value. In Saskatchewan, the fee is 0.4% of property value. All three territories (Northwest Territories, Nunavut, Yukon) also charge only nominal registration fees rather than a true land transfer tax. Buyers in these provinces and territories face significantly lower closing costs than buyers in Ontario, BC, or Quebec.
Can I include land transfer tax in my mortgage?+
Generally, no — land transfer tax must be paid in cash at closing and cannot be added to your mortgage balance. This is one reason why LTT can catch first-time buyers off guard. The only exception is if you're purchasing a newly built home from a builder who has incorporated the LTT into the purchase price — in that case it may be indirectly financed through your mortgage. Always clarify with your lawyer and mortgage broker whether LTT is included in your purchase price or payable separately at closing.

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