Calculate your Land Transfer Tax for any Canadian province or territory, including Toronto's Municipal LTT. Includes first-time homebuyer rebates where applicable.
The agreed purchase price of the property
Land transfer tax rates and rules differ by province
🏙️ Property is in Toronto
Adds Toronto's Municipal Land Transfer Tax (MLTT)
🏠 First-Time Homebuyer
Applies eligible rebates where available
🏗️ Newly Built Home
BC offers an additional exemption for new construction
Land Transfer Tax Rate TypeMarginal brackets
Most provinces use marginal tax brackets — similar to income tax — where higher rates apply only to the portion of the price within each bracket.
🍁 Rates shown are 2024/2025 estimates for each province. Some municipalities (outside Toronto) may also levy a local transfer tax — check with your municipality.
Total Land Transfer Tax
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🏛️ Provincial Land Transfer Tax--
🏙️ Toronto Municipal Land Transfer Tax--
🎁 First-Time Buyer Rebate--
💰 Net Tax Payable--
Total LTT Before Rebate
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Provincial + Municipal
Rebate Applied
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First-time buyer savings
Net Amount Due
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Payable on closing
Effective Rate
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% of purchase price
📊 Provincial LTT Bracket Breakdown
Bracket
Rate
Tax
📊 Toronto Municipal LTT Bracket Breakdown
Bracket
Rate
Tax
📋 Final Summary
Purchase Price
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Provincial LTT
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Municipal LTT (Toronto)
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Total LTT (Before Rebate)
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First-Time Buyer Rebate
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Net Land Transfer Tax Due
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How Land Transfer Tax Works in Canada
Land Transfer Tax (LTT) is charged by most Canadian provinces when real estate changes ownership. It's calculated using marginal tax brackets — similar to income tax — where increasingly higher rates apply only to the portion of the purchase price within each bracket. The buyer pays this tax, typically through their real estate lawyer on closing day.
📋 Ontario Land Transfer Tax Brackets (2024)
Purchase Price Bracket
Rate
$0 – $55,000
0.5%
$55,000 – $250,000
1.0%
$250,000 – $400,000
1.5%
$400,000 – $2,000,000
2.0%
Over $2,000,000
2.5%
🏙️ Toronto Municipal Land Transfer Tax (Added on Top)
Toronto is the only city in Canada that charges its own Municipal Land Transfer Tax, using nearly identical brackets to Ontario's provincial tax. This effectively doubles the land transfer tax for Toronto homebuyers compared to the rest of Ontario.
🎁 First-Time Homebuyer Rebates by Province
Province
Maximum Rebate
Ontario
Up to $4,000
Toronto (Municipal)
Up to $4,475 (additional)
British Columbia
Full exemption up to $835,000; partial above
Prince Edward Island
Full exemption (income-tested)
Other provinces
No dedicated LTT rebate
💡 Example: $650,000 Home in Toronto, First-Time Buyer
1. Ontario Provincial LTT (marginal brackets): ~$8,475
2. Toronto Municipal LTT (matching brackets): ~$8,475
3. Total LTT Before Rebate: ~$16,950
4. Ontario First-Time Buyer Rebate: -$4,000
5. Toronto First-Time Buyer Rebate: -$4,475
6. Net Land Transfer Tax Due: ~$8,475
This is one of the largest closing costs for Toronto homebuyers, second only to the down payment itself.
⚠️ Important Notes
— Alberta and Saskatchewan don't have a true LTT; they charge much smaller flat Title Transfer Fees instead.
— Quebec calls its tax the "Welcome Tax" (Taxe de bienvenue) and rates are set by each municipality with provincial minimums.
— Some non-resident or foreign buyers face additional provincial surcharges (e.g., Ontario's Non-Resident Speculation Tax) not included here.
— Always confirm exact rates with your real estate lawyer or the relevant provincial land registry office before closing.
Frequently Asked Questions
Land Transfer Tax (LTT) is a provincial tax — and in Toronto, also a municipal tax — paid by the buyer whenever real estate ownership transfers. It's calculated as a percentage of the purchase price using marginal tax brackets, similar to how income tax brackets work, and must be paid on the day your purchase closes.
Yes — Toronto is the only municipality in Canada that charges its own Municipal Land Transfer Tax (MLTT), on top of Ontario's provincial LTT. The brackets and rates are nearly identical, which means Toronto homebuyers pay roughly double the land transfer tax compared to buyers elsewhere in Ontario.
Yes, several provinces offer rebates. Ontario offers up to $4,000, Toronto offers an additional rebate up to $4,475 on its municipal tax, BC offers a full exemption for homes up to $835,000 (partial above that), and PEI offers a full exemption for qualifying buyers. Eligibility usually requires being a Canadian citizen or permanent resident, 18+, and never having owned a home before (worldwide).
Alberta and Saskatchewan don't charge a traditional land transfer tax. Instead, Alberta charges a small Land Titles Transfer Fee (a flat rate plus a small per-value charge), and Saskatchewan charges a similar low-cost Title Transfer Fee. Both are significantly cheaper than the marginal-bracket LTT used in provinces like Ontario or BC.
Land transfer tax is due on your closing date — the day ownership of the property officially transfers to you. Your real estate lawyer or notary typically collects the funds as part of your overall closing costs and remits the tax directly to the province (and municipality, if applicable) on your behalf.
Quebec's land transfer tax is informally called the "Welcome Tax" (taxe de bienvenue), named after the politician who introduced it. Unlike other provinces, rates and exact brackets are set by each individual municipality, though the province sets minimum standard rates that most municipalities follow.
⚠️ Disclaimer: This calculator provides estimates based on 2024/2025 published provincial and municipal land transfer tax rates. Actual amounts may vary by municipality, property type, or special circumstances (e.g., non-resident surcharges, multiple-property purchases). Always confirm final figures with your real estate lawyer or notary before closing.