Land transfer tax by province in Canada: 2026 rates and costs
Quick summary
Land transfer tax is a tax you pay once when you buy property. Ontario, British Columbia, Manitoba, Quebec, Nova Scotia, New Brunswick and Prince Edward Island charge it. Alberta, Saskatchewan, Newfoundland and Labrador and the territories charge smaller title or registration fees. On a $500,000 home the estimate runs from about $298 in Newfoundland and Labrador to $8,000 in British Columbia. Estimate yours with theland transfer tax calculator.
Checked November 3, 2026. Main source: Ontario, page updated Apr 22, 2026. See all 15 sources.
Every province and territory, side by side
The last two columns use the same rules as our calculator. They are estimates for a simple home purchase. Cities, property types and exemptions can change the real bill.
| Province or territory | How it is charged | Estimate on a $500,000 home | First-time buyer help |
|---|---|---|---|
| Ontario | 0.5% to $55,000, 1.0% to $250,000, 1.5% to $400,000, 2.0% to $2,000,000, 2.5% above | $6,475 | Up to $4,000 refund for eligible first-time buyers |
| Toronto (extra city tax) | Same first four rates, then higher rates from $2,000,000 up to 8.6% above $20,000,000 | $6,475 more | Rebate up to $4,475 for first-time buyers |
| British Columbia | 1% to $200,000, 2% to $2,000,000, 3% to $3,000,000, 5% above | $8,000 | Exemptions exist; see the province |
| Manitoba | 0% to $30,000, 0.5% to $90,000, 1.0% to $150,000, 1.5% to $200,000, 2.0% above | $7,650 | See the province |
| Quebec | Set by each city. Montreal: 0.5% to $62,900, then rising tiers up to 4% | $5,611 in Montreal | Varies by city |
| Nova Scotia | Each municipality sets its rate, 1.0% to 1.5% | Up to $7,500 | Varies by municipality |
| New Brunswick | 1% | $5,000 | Not stated |
| Prince Edward Island | 1% of the greater of price or assessed value | $5,000 at the price | First-time buyer exemption with conditions |
| Alberta | No land transfer tax. Land title fee: $50 plus $5 per $5,000 | $550 | Not applicable |
| Saskatchewan | No land transfer tax. Title transfer fee of 0.3% of the value | $1,500 | Not applicable |
| Newfoundland and Labrador | No transfer tax. Deed registration fee: $100 plus $0.40 per $100 over $500 | $298 | Not applicable |
| Yukon | No transfer tax. Land Titles fees plus an assurance fund fee | $860 | Not applicable |
| Northwest Territories | No transfer tax. Land Titles transfer fee of $2 per $1,000 | $1,000 | Not applicable |
| Nunavut | No transfer tax. Land Titles fee of $1.50 per $1,000, $60 minimum | $750 | Not applicable |
Estimates for Nova Scotia use the 1.5% cap, so yours may be lower. New Brunswick and Prince Edward Island rates are applied to the price here. Quebec is shown for Montreal only.
A worked example: Ontario at $500,000
- 0.5% of the first $55,000 is $275.
- 1.0% of the next $195,000 is $1,950.
- 1.5% of the next $150,000 is $2,250.
- 2.0% of the last $100,000 is $2,000.
- Total: $6,475. A first-time buyer may get a refund of up to $4,000.
Ontario first-time buyer refund
- The maximum refund is $4,000.
- No land transfer tax is payable on the first $368,000 of an eligible home.
- You must be at least 18, move in within nine months, and neither you nor your spouse can have owned a home anywhere in the world.
- Buyers must be Canadian citizens or permanent residents.
- Apply within 18 months of registration.
Questions people ask
Is land transfer tax paid every year?
No. You pay it once, when ownership of the property is transferred.
Which provinces have no land transfer tax?
Alberta, Saskatchewan, Newfoundland and Labrador and the territories charge title or registration fees instead of a land transfer tax.
How much is the Ontario first-time buyer refund?
Up to $4,000, according to the Ontario government. Toronto adds a city rebate of up to $4,475 on its own tax.
Is Toronto land transfer tax extra?
Yes. Toronto charges a municipal land transfer tax on top of Ontario's.