Manitoba vs Saskatchewan Land Transfer Tax 2025

If you're deciding between buying a home in Manitoba (Winnipeg, Brandon) vs. Saskatchewan (Saskatoon, Regina), land transfer costs are a significant factor. Manitoba charges a percentage-based land transfer tax starting at 0.5% and going up to 2%. Saskatchewan charges no provincial LTT at all — only a flat ISC registration fee of about $25 + $100 per $100,000 of value. The difference on a typical home is thousands of dollars.

Manitoba vs Saskatchewan LTT — Quick Reference Table

Manitoba LTT System Explained

Manitoba uses a tiered marginal rate system for land transfer tax, similar to income tax brackets. The rates are:

• 0% on the first $30,000
• 0.5% on $30,001–$90,000
• 1.0% on $90,001–$150,000
• 1.5% on $150,001–$200,000
• 2.0% on amounts over $200,000

First-time buyers purchasing new builds can claim a rebate of up to $4,500. This partially offsets the LTT but does not eliminate it for most home prices in today's Winnipeg or Brandon market.

Saskatchewan ISC System Explained

Saskatchewan has no provincial land transfer tax. Instead, Information Services Corporation (ISC) charges a flat registration fee for recording the property transfer. The formula is simple: $25 base fee + $100 per $100,000 of property value (rounded up to the next $100,000).

This fee is a cost-recovery charge for the administrative work of updating the land registry — not a tax on the transaction. Saskatchewan made a deliberate policy choice to not impose a transfer tax, and homebuyers in the province benefit accordingly.

Which Province Has Better Value for Homebuyers?

On closing costs alone, Saskatchewan clearly wins. However, the full picture depends on what you're buying and where:

• Winnipeg: Larger, more diverse economy; higher home prices; higher LTT; more urban amenities
• Saskatoon/Regina: Strong growth, no LTT, slightly lower home prices; excellent quality of life
• Overall: For pure dollar-value on home purchase, Saskatchewan's no-LTT policy provides a significant and quantifiable advantage

Frequently Asked Questions

Why doesn't Saskatchewan have a land transfer tax?

Saskatchewan made a deliberate policy decision to not implement a provincial LTT. The province views it as a barrier to homeownership and has instead maintained a simple cost-recovery ISC registration fee. Alberta has taken a similar approach.

Does Manitoba have any plans to reduce its LTT?

As of 2025, there have been no announced plans to reduce or eliminate the Manitoba LTT. The Manitoba first-time buyer rebate (up to $4,500 on new builds) provides some relief but does not approach Saskatchewan's near-zero cost structure.

If I'm moving from Winnipeg to Saskatoon, do I pay LTT in both provinces?

No. Land transfer tax/fees are paid in the province where you are purchasing. If you're selling in Winnipeg and buying in Saskatoon, you pay only the Saskatchewan ISC fee on your new purchase — not the Manitoba LTT.