Land Transfer Tax Calculator Canada 2025

LTT Calculator

Select Province Purchase Price ($)

First-time buyer (check for applicable rebate)

LTT by Province

Ontario

0.5% first $55K; 1.0% to $250K; 1.5% to $400K; 2.0% to $2M; 2.5% above. Toronto adds its own MLTT on top.

First-time buyer rebate: up to $4,000

British Columbia

1% first $200K; 2% from $200K to $2M; 3% $2M–$3M; 5% above $3M.

First-time buyer: full exemption on homes ≤ $835,000

Manitoba

0% first $30K; 0.5% to $90K; 1.0% to $150K; 1.5% to $200K; 2.0% above $200K.

First-time buyer: full exemption on homes ≤ $150,000

Quebec

0.5% first $55,200; 1.0% to $276,200; 1.5% to $552,300; 2.0% to $1,104,700; 2.5% above.

No provincial FTB rebate (some municipalities may offer relief)

Nova Scotia

Deed Transfer Tax varies by municipality — typically 1.0%–1.5% of purchase price. Halifax: 1.5%.

Some municipalities offer FTB exemptions

New Brunswick

Deed Transfer Tax: 1.0% of assessed value or purchase price, whichever is greater.

No provincial FTB rebate

Prince Edward Island

Real Property Transfer Tax: 1.0% of purchase price (no tax on first $30,000).

First-time buyer: exemption on first $30,000

Saskatchewan

No Land Transfer Tax. ISC registration fee: ~$700 base + 0.35% of (price − $8,000).

Lowest closing costs in Canada

Alberta

No Land Transfer Tax. Land title transfer fee: $50 base + scaled fee (~$400–$600 on $500K home).

No LTT — very low transfer costs

Newfoundland & Labrador

No provincial Land Transfer Tax. Registration fees are minimal.

No LTT

Frequently Asked Questions

Which Canadian province has the highest land transfer tax?

Ontario and British Columbia typically have the highest LTT costs. In Toronto, buyers pay both Ontario provincial LTT and the Toronto Municipal Land Transfer Tax (MLTT), which can be double the provincial rate. BC's PTT on a $1M home is approximately $16,000. Ontario's LTT on $1M is approximately $16,475. At high price points, BC's 3% tier (over $2M) can make it the most expensive.

Which provinces have no land transfer tax?

Alberta, Saskatchewan, and Newfoundland and Labrador do not have a Land Transfer Tax. Saskatchewan charges an ISC registration fee (approximately $700–$2,000 depending on price). Alberta and Newfoundland have minimal title transfer fees. This is a significant cost advantage for homebuyers in these provinces — especially Alberta with its higher price points.

Do first-time buyers get an LTT rebate in Ontario?

Yes — Ontario first-time buyers receive a rebate of up to $4,000 on provincial LTT, making the first $368,000 of a purchase effectively LTT-free. Toronto first-time buyers also get a rebate of up to $4,475 on the MLTT. Combined, Toronto first-time buyers can save up to $8,475 in LTT. The rebates are claimed through your real estate lawyer at closing.

When is land transfer tax paid in Canada?

LTT is paid on the closing date of your property purchase — not when you make an offer. Your real estate lawyer typically calculates and collects the LTT as part of the closing funds. The LTT is then remitted to the provincial government as part of the title registration process. This means you need the full LTT amount available in cash on or before the closing date.

Land Transfer Tax Calculator — All Provinces