Manitoba Land Transfer Tax: Complete 2025 Guide

Everything you need to know about Manitoba's land transfer tax — rates, calculations, rebates, and how it stacks up against other provinces.

What Is Manitoba Land Transfer Tax?

Manitoba's Land Transfer Tax (LTT) is a provincial tax levied on the purchase of real property in Manitoba. It applies to all property transfers — residential homes, condos, commercial properties, and land — with limited exceptions. The tax is paid at the time of closing and is typically handled by your real estate lawyer.

Manitoba Land Transfer Tax Rates 2025

Purchase Price Bracket	Rate	Tax on This Bracket
$0 – $30,000	0.5%	Max $150
$30,001 – $90,000	1.0%	Max $600
$90,001 – $150,000	1.5%	Max $900
$150,001 – $200,000	2.0%	Max $1,000
Over $200,000	2.0%	Continues at 2%

Manitoba LTT at Common Price Points

Purchase Price	LTT Payable
$200,000	$2,650
$300,000	$4,650
$380,000 (avg. Winnipeg)	$6,250
$450,000	$7,750
$500,000	$8,750
$700,000	$12,750
$1,000,000	$18,750

First-Time Buyer LTT Rebate in Manitoba

Manitoba offers a first-time buyer rebate on the full amount of LTT paid, up to a maximum of $8,250. This means:

• Homes up to approximately $450,000 — first-time buyers pay zero LTT
• Homes above ~$450,000 — first-time buyers pay LTT on the excess beyond $8,250
• Rebate is applied at closing — your lawyer reduces the LTT owing automatically
• Both buyers on title must qualify as first-time buyers to receive the full rebate

Manitoba LTT vs Other Provinces

Province	LTT on $500K Home	First-Time Rebate
Manitoba	$8,750	Up to $8,250
Ontario	$6,475 + Toronto $6,475	Up to $4,000
British Columbia	$8,000	Up to $8,000 (homes under $500K)
Alberta	No LTT	N/A
Quebec	~$6,000	None provincial

Manitoba's LTT rate is moderate, and the $8,250 rebate makes it one of the more buyer-friendly provinces for first-time purchasers. Alberta remains the only major province with no land transfer tax.

Exemptions from Manitoba LTT

Certain transfers are exempt from Manitoba LTT:

• Transfers between spouses or common-law partners
• Transfers as a result of death (estate transfers)
• Some transfers to family farm corporations
• Certain First Nations land transfers

How to Pay Manitoba LTT

You do not pay Manitoba LTT directly. Your real estate lawyer calculates the amount owed and remits it to the Province of Manitoba on your behalf at closing. The LTT is included in your closing cost statement alongside legal fees, title insurance, and other charges. If you qualify for the first-time buyer rebate, your lawyer deducts this from the LTT owing.