Land Transfer Tax Calculator (Canada, 2026)
Direct answer: Land transfer tax is a one-time tax the buyer pays on closing, charged on marginal brackets so the rate rises with the price. On an $800,000 home it is roughly $12,475 in Ontario, $24,950 in Toronto (provincial plus municipal) and $14,000 in BC; a $700,000 Montreal home costs $9,349. Alberta and Saskatchewan have no land transfer tax. Choose your province or city above to see your exact tax and any first-time buyer rebate.
How much is land transfer tax in Canada?
It depends on the province and city. On an $800,000 home you pay about $12,475 in Ontario, $24,950 in Toronto (provincial plus municipal) and $14,000 in BC. A $700,000 Montreal home costs $9,349 in welcome tax.
Which provinces have no land transfer tax?
Alberta, Saskatchewan and the three territories have no land transfer tax. Alberta charges a small Land Titles registration fee of $50 plus $5 per $5,000 of value instead.
Who pays the land transfer tax?
The buyer pays it on closing, on the purchase price or fair market value, whichever is higher. It is separate from annual property tax and from GST/HST on a new build.
Can first-time buyers get a rebate?
Yes in Ontario (up to $4,000), Toronto (an extra $4,475) and BC (exempt on the first $500,000 when the price is $835,000 or less). Manitoba, Quebec and Alberta have no first-time rebate.
Land Transfer Tax Calculator (2026)
| Bracket | Rate | Tax |
|---|---|---|
| $0 – $55,000 | 0.5% | $275.00 |
| $55,000 – $250,000 | 1% | $1,950.00 |
| $250,000 – $400,000 | 1.5% | $2,250.00 |
| $400,000 – $750,000 | 2% | $7,000.00 |
How is land transfer tax calculated in Canada?
Land transfer tax (called property transfer tax in British Columbia and the welcome tax, or droits de mutation, in Quebec) is charged on marginal brackets, just like income tax. Each slice of the price is taxed at its own rate, and the rates rise as the price climbs.
- Find the brackets for your province or city.
- Tax each slice of the price at that bracket's rate.
- Add the slices together for the provincial tax.
- In Toronto, add the municipal land transfer tax on top.
- Subtract any first-time buyer rebate to get the amount payable.
What does land transfer tax cost by province in 2026?
The table compares the tax on an $800,000 home (and a $700,000 home for Montreal, which uses its own welcome-tax brackets). Use the Ontario, Toronto and BC calculators for those provinces in detail.
| Province / city | How it is charged | Tax on $800,000 | First-time rebate |
|---|---|---|---|
| Ontario (outside Toronto) | 0.5% to 2.5% marginal | $12,475 | Up to $4,000 |
| Toronto | Ontario LTT + municipal MLTT | $24,950 | $4,000 + $4,475 |
| British Columbia | 1% to 5% marginal | $14,000 | Exempt first $500,000 |
| Manitoba | 0% to 2% marginal | $13,650 | None |
| Montreal (Quebec) | Welcome tax 0.5% to 4% | $11,349* | None |
| Alberta / Saskatchewan | No land transfer tax | $850 (AB title fee) | N/A |
*Montreal welcome tax on $800,000; a $700,000 home is $9,349. Figures are estimates; confirm with your notary or lawyer.
Which provinces charge the most and least?
Toronto is the most expensive place to buy in Canada because the city stacks its Municipal Land Transfer Tax on top of the Ontario provincial tax, and in 2026 it added luxury brackets reaching 8.60% above $20 million. British Columbia's top marginal rate of 5% (3% plus a further 2% on residential value above $3 million) makes high-value Vancouver purchases costly. At the other end, Alberta, Saskatchewan and the territories levy no land transfer tax at all — Alberta charges only a Land Titles registration fee of $50 plus $5 for every $5,000 of value, so an $800,000 home costs about $850 to register.
How do first-time home buyer rebates work?
Three jurisdictions help first-time buyers. Ontario refunds up to $4,000, which fully covers a home priced at or below about $368,000 and reduces the tax on anything more. Toronto adds its own rebate of up to $4,475 on the municipal portion, so a Toronto first-time buyer can save up to $8,475 combined. British Columbia takes a different route: it exempts the property transfer tax on the first $500,000 of value (a saving of up to $8,000) when the fair market value is $835,000 or less, phasing out by $860,000. Manitoba, Quebec and Alberta offer no first-time buyer relief.
Is land transfer tax different from property tax?
Yes. Land transfer tax is a one-time tax paid once, at closing, when ownership changes hands. Annual property tax is a recurring municipal tax you pay every year to fund local services, based on your home's assessed value. They are unrelated, and you can owe both: the transfer tax the day you buy, and property tax for as long as you own. On a new build you may also pay GST or HST, which is separate again. The calculator on this page covers only the land transfer tax due at closing.