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Land transfer tax calculator
Calculate exact land transfer tax for any province in Canada, including Toronto's additional municipal tax. First-time buyer rebates are applied automatically.
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Provincial LTT rates
Land transfer tax rates by province. Rates are applied on a marginal basis — like income tax brackets. Click a province to see its rate table.
| Portion of purchase price | Rate |
|---|---|
| First $55,000 | 0.5% |
| $55,001 – $250,000 | 1.0% |
| $250,001 – $400,000 | 1.5% |
| $400,001 – $2,000,000 | 2.0% |
| Over $2,000,000 | 2.5% |
First-time buyer rebate: up to $4,000, effectively eliminating LTT on homes up to approximately $368,000. Source: ontario.ca land transfer tax.
| Portion of purchase price | Ontario LTT | Toronto MLTT |
|---|---|---|
| First $55,000 | 0.5% | 0.5% |
| $55,001 – $250,000 | 1.0% | 1.0% |
| $250,001 – $400,000 | 1.5% | 1.5% |
| $400,001 – $2,000,000 | 2.0% | 2.0% |
| $2,000,001 – $3,000,000 | 2.5% | 2.5% |
| $3,000,001 – $4,000,000 | 2.5% | 3.5% |
| $4,000,001 – $5,000,000 | 2.5% | 4.5% |
| $5,000,001 – $10,000,000 | 2.5% | 5.5% |
| Over $10,000,000 | 2.5% | 7.5% |
Toronto buyers pay both Ontario LTT and Toronto's Municipal Land Transfer Tax (MLTT), effective April 1, 2026 for new luxury tiers. First-time buyers in Toronto get a rebate of up to $4,475 on the MLTT, in addition to the Ontario rebate of up to $4,000. Combined maximum FTB rebate in Toronto: $8,475. See City of Toronto MLTT rates for the official schedule.
| Portion of purchase price | Rate |
|---|---|
| First $200,000 | 1.0% |
| $200,001 – $3,000,000 | 2.0% |
| Over $3,000,000 | 3.0% |
| Residential portion over $3,000,000 (additional) | +2.0% |
BC first-time buyer rebate available on homes up to $835,000 [verify current figures with a licensed agent or at realtor.ca]. Additional Property Transfer Tax (ATTT) of 20% applies to foreign buyers on residential property in designated areas.
Alberta: $0 land transfer tax
Alberta has no provincial land transfer tax. Buyers pay only a land title transfer fee, which is approximately $500 to $1,000 depending on the purchase price. This is one of the significant advantages of buying in Alberta versus Ontario or BC, where LTT can add tens of thousands of dollars to the cost of a home purchase.
| Portion of purchase price | Rate |
|---|---|
| First $53,200 | 0.5% |
| $53,201 – $266,200 | 1.0% |
| $266,201 – $532,400 | 1.5% |
| Over $532,400 | 3.0% |
Known as the "Welcome Tax" (Droit de mutation immobilière). Thresholds shown are approximate — Quebec municipalities adjust thresholds periodically. [verify current figures with a licensed agent or at realtor.ca]. No general FTB rebate at the provincial level; some municipalities offer partial rebates.
| Province | Structure | FTB rebate |
|---|---|---|
| Manitoba | Tiered rates starting at 0.5% | Up to $4,500 on homes under $240,000 |
| Nova Scotia | 1.5% flat on purchase price | None provincially |
| New Brunswick | 1.0% flat on purchase price | None |
| PEI | 1.0% flat on purchase price | Rebate available for PEI residents |
| Saskatchewan | No LTT; land title fee only (~$500–$1,500) | N/A |
Rates and rebates for smaller provinces change periodically. Verify current rules with the relevant provincial land registry before closing. [verify current figures with a licensed agent or at realtor.ca]