Land Transfer Tax by Province in Canada (2026 Rates and Examples)
Land transfer tax ranges from about $1,200 in Alberta to $16,950 in Toronto on a $600,000 home. Every province’s full 2026 rates and rebates.
Every province charges something when a home changes hands, but "something" runs from $1,180 in Alberta to $16,950 in Toronto on a $600,000 purchase. Ontario, BC, Manitoba, Quebec, Nova Scotia, New Brunswick and PEI levy a true transfer tax on the price. Alberta, Saskatchewan and Newfoundland and Labrador charge registration fees instead, which are far smaller but do rise with the price. Only Ontario, BC and PEI give first-time buyers a break, and since 2026, Quebec does too, with a refundable welcome-tax credit of up to $5,875.
All figures below come from the CostToClose land transfer tax calculator, which uses the 2026 schedules linked in the sources.
The 2026 comparison table
Repeat buyer, $600,000 resale home, 80% mortgage where fees depend on the loan amount.
| Province / city | Tax or fee | How it is calculated |
|---|---|---|
| Toronto | $16,950 | Ontario tax plus an identical municipal tax |
| British Columbia | $10,000 | 1% to $200K, 2% to $2M, 3% to $3M, 5% above |
| Manitoba | $9,778 | 0% to $30K, 0.5% to $90K, 1% to $150K, 1.5% to $200K, 2% above, plus $128 |
| Nova Scotia (Halifax) | $9,000 | Municipal deed transfer tax, 1.5% in Halifax; 0% to 1.5% elsewhere |
| Ontario (outside Toronto) | $8,475 | 0.5% to $55K, 1% to $250K, 1.5% to $400K, 2% to $2M, 2.5% above |
| Quebec (Montréal) | $7,349 | Montréal's own schedule, 0.5% to 4% across seven brackets |
| Quebec (elsewhere) | $5,611 + local rate | 0.5% to $62,900, 1% to $315,000, 1.5% to $500,000; each municipality sets its own rate above $500,000 (max 3%) |
| New Brunswick | $6,000 | Flat 1% of the greater of price or assessed value |
| Prince Edward Island | $6,000 | 1% of the greater of price or assessed value; nil under $30,000; full exemption for qualifying first-time buyers |
| Newfoundland and Labrador | $4,516 | Registration fee of $100 plus $0.40 per $100 over $500, capped at $5,000, charged on the deed ($2,498) and again on the mortgage ($2,018) |
| Saskatchewan | $2,675 | Title transfer fee of 0.4% of value ($2,400) plus a $275 mortgage registration fee |
| Alberta | $1,180 | $50 plus $5 per $5,000 on the transfer ($650) and the same formula on the mortgage ($530) |
Source: provincial and municipal schedules listed under Sources; Quebec brackets are the 2026 indexed values. Yukon, Northwest Territories and Nunavut charge registration fees only.
The order changes very little at other prices. At $900,000 Toronto is $28,950, BC $16,000, Manitoba $15,778, Ontario $14,475, and Alberta still only $1,720.
Where the tax is a percentage of price
Seven provinces tax the transfer directly. Four of them use marginal brackets, which means the rate steps up as the price rises and only the portion inside each bracket pays that bracket's rate, the same logic as income tax.
Ontario starts at 0.5% and reaches 2.5% above $2 million. A $450,000 home pays $5,475. Toronto layers a municipal tax on top using the same brackets up to $3 million, then steeper ones above it (4.40% to 8.60% since April 2026). That is why a $1.2 million Toronto house pays $40,950 while the same house in Mississauga pays $20,475. Details in Ontario land transfer tax explained.
British Columbia charges 1% on the first $200,000, 2% up to $2 million, 3% up to $3 million and 5% above that. A $750,000 home pays $13,000. See BC property transfer tax explained.
Manitoba has the steepest small-price curve: nothing under $30,000, then 0.5%, 1%, 1.5% and 2% above $200,000, plus a $128 registration fee. There is no first-time buyer relief at all.
Quebec calls it the droit de mutation, or welcome tax, and indexes the brackets every January. Outside Montréal the 2026 rates are 0.5% to $62,900, 1% to $315,000 and 1.5% to $500,000; above $500,000 each municipality sets its own rate (max 3%). Montréal replaces that schedule with its own seven-bracket version reaching 4% above $3.1 million; a $900,000 Montréal condo pays $13,349, while in Laval the same condo pays $5,611 on the first $500,000 plus the city's own rate on the rest. Since 2026, first-time buyers get a refundable provincial credit of up to $5,875, phasing out between $750,000 and $1 million. The municipality bills it two to three months after closing rather than collecting it through the notary, which catches people who thought they were done paying. See Quebec's welcome tax explained.
Nova Scotia, New Brunswick and PEI use a flat percentage. Nova Scotia's is set municipally (Halifax charges 1.5%, some rural municipalities charge nothing) and since April 2025 the province adds a 10% tax when the buyer is not a Nova Scotia resident, which turns a $9,000 bill into $69,000 unless the buyer becomes a resident within one year (extended from six months by August 2026 administrative changes). New Brunswick and PEI charge 1%.
Where it is a registration fee instead
Alberta, Saskatchewan and Newfoundland and Labrador have no transfer tax. They charge to register the deed and the mortgage at the land titles office, and the fee grows with the amounts registered.
- Alberta: $50 plus $5 per $5,000 of value on the transfer, and the same formula on the mortgage amount. On a $600,000 purchase with a $480,000 mortgage that is $650 plus $530. The formula changed in October 2024; older guides still quote a few hundred dollars flat.
- Saskatchewan: 0.4% of the property value on the title transfer (raised from 0.3% in 2023), plus a tiered mortgage registration fee from $200 to $1,000 depending on the loan size.
- Newfoundland and Labrador: $100 for the first $500 of value plus $0.40 for every $100 above that, to a maximum of $5,000, charged once for the deed and once more on the mortgage.
The gap matters. Moving the same $600,000 purchase from Toronto to Calgary saves $15,770 in transfer costs alone, before any difference in price.
First-time buyer relief, province by province
Only three provinces reduce the transfer tax for first-time buyers, and each defines "first-time" as never having owned a home anywhere in the world.
| Province | Relief | Effect on a $600,000 purchase |
|---|---|---|
| Ontario | Refund of up to $4,000 (fully offsets tax up to $368,000) | $8,475 → $4,475 |
| Toronto | Additional municipal refund up to $4,475 | $16,950 → $8,475 |
| BC | Full exemption on the first $500,000 for homes up to $835,000; phases out to zero at $860,000 | $10,000 → $2,000 |
| PEI | Full exemption for qualified first-time buyers (six months' PEI residency or a PEI tax filer in two of the last six years) | $6,000 → $0 |
| Everywhere else | None | No change |
Source: Ontario Ministry of Finance; City of Toronto; Government of BC; Government of PEI. Verified 14 September 2026.
BC also exempts any buyer of a newly built home up to $1.1 million as a principal residence, phasing out by $1.15 million. A buyer cannot claim both BC exemptions; the calculator takes the larger.
Worked example: same buyer, three cities
A first-time buyer with $70,000 down on a $700,000 home, from the calculator:
| Metric | Ottawa | Toronto | Calgary |
|---|---|---|---|
| Provincial tax or fee | $10,475 | $10,475 | $750 |
| Municipal tax | — | $10,475 | — |
| Mortgage registration (on the insured mortgage of $649,530) | — | — | $700 |
| First-time buyer relief | −$4,000 | −$8,475 | — |
| Transfer cost on closing | $6,475 | $12,475 | $1,450 |
Reproduce this in the calculator.
Who this covers
This is for a standard residential resale or new-build purchase, bought by an individual or joint buyers as a home. Commercial, multi-unit and farm property often follow different transfer-tax rules in several provinces, and buying through a corporation or trust can change the treatment entirely. None of that is covered here.
What this doesn't include
- Non-resident or foreign-buyer surcharges. Ontario (25%), British Columbia (20% in designated areas) and Nova Scotia (10%) all add a separate tax on top if the buyer isn't a Canadian citizen or permanent resident. None of the figures above include it.
- The legal fee for actually registering the transfer. This page covers the tax or fee itself; your lawyer or notary charges separately to file it.
- Any municipal levy beyond Toronto and Montréal. If another municipality introduces its own transfer tax after these figures were checked, it won't be reflected here yet.
- The exact bracket in effect if a province changes its schedule mid-year. Rates are checked as of the date on this page. Always confirm the current schedule before relying on a figure for an actual purchase.
- Commercial, multi-unit or farm property, which follows separate rules in several provinces.
Questions worth asking a professional
- Confirm you qualify as a first-time buyer under your specific province's definition. Ontario, BC and PEI all require you've never owned a home anywhere in the world, not just in Canada.
- If you're not a Canadian citizen or permanent resident, ask specifically about non-resident surcharges. They can add tens of thousands of dollars and aren't in the comparison table above.
- Buying in Quebec? Confirm the exact welcome-tax billing timeline with the municipality so the bill arriving two to three months after closing doesn't catch you short.
- Buying in Nova Scotia outside Halifax? Confirm your specific municipality's rate. It's set locally and can be lower than the 1.5% Halifax figure used as a reference point here.
Frequently asked questions
Which provinces have no land transfer tax?
Alberta, Saskatchewan, and Newfoundland and Labrador, plus the three territories. They charge land-titles registration fees instead, which run from roughly $1,000 to $7,000 depending on price and mortgage size.
Is land transfer tax paid by the buyer or the seller?
The buyer, in every province. Sellers pay real estate commission and legal fees but no transfer tax.
Can I add land transfer tax to my mortgage?
No. It is paid in cash through your lawyer or notary on closing day. The exception is Quebec, where the municipality bills it after closing.
Is there a federal land transfer tax in Canada?
No. Transfer taxes are provincial and, in Toronto and Montréal, municipal. The federal government charges GST on new homes, not on transfers.
Does the first-time buyer rebate apply if I owned a home in another country?
No. Ontario, BC, and PEI all require that you have never owned a home anywhere in the world. The four-year "first-time" test used by the FHSA and Home Buyers' Plan does not apply to land transfer tax.
Sources
- Ontario Ministry of Finance, Land Transfer Tax and first-time homebuyer refund — checked 14 Sept 2026
- City of Toronto, Municipal Land Transfer Tax rates effective 1 April 2026 — checked 14 Sept 2026
- Government of British Columbia, Property Transfer Tax, first-time home buyers' and newly built home exemptions — checked 14 Sept 2026
- Manitoba Finance, Land Transfer Tax — checked 14 Sept 2026
- Gouvernement du Québec, Droits sur les mutations immobilières, 2026 brackets; Ville de Montréal, 2026 schedule — checked 14 Sept 2026
- Nova Scotia Service Nova Scotia, Deed Transfer Tax and Non-Resident Deed Transfer Tax; proof-of-residency and refund-window changes, O.I.C. 2026-259 effective 6 August 2026 — checked 5 Oct 2026
- Government of New Brunswick, Real Property Transfer Tax — checked 14 Sept 2026
- Government of Prince Edward Island, Real Property Transfer Tax and first-time home buyer exemption — checked 14 Sept 2026
- Government of Alberta, Land Titles fees (October 2024 schedule) — checked 14 Sept 2026
- Information Services Corporation (Saskatchewan), Land Registry fees — checked 14 Sept 2026
- Newfoundland and Labrador, Registration of Deeds Act fee schedule — checked 14 Sept 2026
This is general information for Canadian home buyers and sellers, checked against the sources listed above on the date shown, and it is not legal, tax, or mortgage advice. Rules and rates change, so confirm current figures with your lawyer or notary, your lender, or the government office that administers the tax before relying on them.