2026 Ontario LTT Calculator · First-Time Buyer Rebate · Frontenac County
Buying in Kingston means you pay only Ontario's provincial land transfer tax — there is no Toronto Municipal Land Transfer Tax (MLTT) here. At the Kingston median of $590,000, a buyer in Toronto would pay approximately $16,550 in combined LTT, while a Kingston buyer pays just $8,275 — a saving of $8,275.
| Portion of Purchase Price | Tax Rate | Max Tax in Bracket |
|---|---|---|
| First $55,000 | 0.5% | $275 |
| $55,001 – $250,000 | 1.0% | $1,950 |
| $250,001 – $400,000 | 1.5% | $2,250 |
| $400,001 – $2,000,000 | 2.0% | $32,000 |
| Above $2,000,000 | 2.5% | Unlimited |
Ontario LTT uses a marginal bracket system — only the portion within each bracket is taxed at that rate. For a full explanation, visit our Ontario Land Transfer Tax guide.
Ontario's First-Time Homebuyer Land Transfer Tax Rebate can save you up to $4,000 on your Ontario LTT bill.
Kingston attracts first-time buyers from Toronto looking for a more affordable lifestyle with strong employment in education, government, and healthcare. At the median of $590,000, a first-time buyer pays Ontario LTT of $8,475, receives the $4,000 rebate, and owes a net $4,475 at closing.
Kingston is in Frontenac County — no Toronto MLTT applies. A $590,000 purchase in Toronto would cost $16,950 in combined LTT, versus just $8,475 in Kingston — a saving of $8,475.
| Scenario | Ontario LTT | Toronto MLTT | Total LTT |
|---|---|---|---|
| Buy in Kingston at $590,000 | $8,275 | None | $8,275 |
| Buy in Toronto at $590,000 | $8,275 | $8,275 | $16,550 |
| Savings by buying in Kingston | $8,275 | ||
For a full breakdown of Ontario LTT rules, visit our Ontario Land Transfer Tax guide.
Kingston is one of Ontario's most historically rich cities, home to Queen's University, the Royal Military College, and Kingston General Hospital. The city sits at the junction of Lake Ontario, the St. Lawrence River, and the Rideau Canal. Key neighbourhoods include Williamsville, Sydenham, Portsmouth, Cataraqui, and Reddendale. Buyers pay only Ontario's provincial LTT.
Use the calculator above to model the exact Ontario LTT for any purchase price in Kingston.
Use KOHO to hold your down payment and earn interest while you save. New members get a $100 cash bonus with referral code 45ET55JSYA.
Get $100 with KOHO →KOHO is a federally regulated prepaid card with no monthly fees on the basic plan. $100 bonus paid after qualifying activity. Referral code: 45ET55JSYA.
No. Only the City of Toronto charges a municipal LTT on top of Ontario's provincial LTT. Since Kingston is in Frontenac County and outside the City of Toronto's boundaries, buyers pay only the Ontario LTT.
Ontario land transfer tax is paid on closing day, typically through your real estate lawyer. It is calculated on the purchase price registered with the province.
Yes. Ontario's FTB rebate applies anywhere in the province, including Kingston. You can receive up to $4,000 back on your Ontario LTT if you have never owned a home anywhere in the world and the property will be your principal residence.
For more details, see our comprehensive Ontario Land Transfer Tax guide.