Nova Scotia Land Transfer Tax (Deed Transfer Tax) Guide 2025

Everything you need to know about deed transfer tax when buying property anywhere in Nova Scotia — rates, rebates, and exemptions.

What Is the Nova Scotia Deed Transfer Tax?

Nova Scotia uses the term "Deed Transfer Tax" rather than "Land Transfer Tax," though both refer to the same concept: a provincial tax levied when ownership of real property changes hands. In Nova Scotia, the Deed Transfer Tax is governed by the provincial Deed Transfer Tax Act and is administered at the municipal level at time of closing.

Unlike Ontario or British Columbia which use tiered/graduated rates, Nova Scotia applies a flat 1.5% rate on the entire purchase price of all residential and commercial properties with no tiers or exemptions based on price.

Nova Scotia Deed Transfer Tax Rates

Tax Component	Rate	Applies To
Provincial Deed Transfer Tax	1.5%	All NS property purchases
Halifax Regional Municipality (HRM)	1.5%	All HRM purchases
Other municipalities	Varies (0%–1.5%)	Depends on municipality
Non-Resident Surcharge	5.0%	Non-NS residents (since April 2022)

Municipal Deed Transfer Tax Rates by Area

In addition to the provincial 1.5%, municipalities in Nova Scotia may levy their own deed transfer tax. Halifax Regional Municipality charges the maximum 1.5%, bringing total HRM costs to 3%. Other municipalities charge varying rates — some charge the full 1.5%, others less, and some rural areas may have no municipal component.

Municipality	Municipal Rate	Combined with Provincial
Halifax Regional Municipality	1.5%	3.0%
Cape Breton Regional Municipality	1.5%	3.0%
Town of Truro	Confirm locally	~1.5%–3.0%
Town of Yarmouth	Confirm locally	~1.5%–3.0%
Rural NS (unincorporated)	0%	1.5%

Non-Resident Property Surcharge

Since April 1, 2022, Nova Scotia charges a 5% deed transfer tax surcharge on residential property purchased by non-residents of Nova Scotia. This was introduced to address housing affordability concerns, particularly in rural and coastal communities popular with out-of-province buyers. The surcharge applies on top of the regular provincial and municipal rates.

A non-resident buying in Halifax pays: 1.5% (provincial) + 1.5% (HRM municipal) + 5% (surcharge) = 8% total. On a $520,000 purchase, that is $41,600 in deed transfer taxes.

First-Time Home Buyer Rebate

Nova Scotia offers eligible first-time buyers a rebate on the provincial deed transfer tax of up to $3,000. Eligibility requires:

• Canadian citizen or permanent resident
• Never previously owned a principal residence in Canada
• Property will be your principal residence
• Purchase must be of an eligible residential property

The rebate is applied at closing through your real estate lawyer. It reduces — but does not eliminate — the provincial component of the deed transfer tax for most Halifax-area purchases.

Deed Transfer Tax by Purchase Price

Purchase Price	HRM Total (3%)	With FTB Rebate	Non-Resident (8%)
$300,000	$9,000	$6,000	$24,000
$400,000	$12,000	$9,000	$32,000
$520,000	$15,600	$12,600	$41,600
$700,000	$21,000	$18,000	$56,000
$1,000,000	$30,000	$27,000	$80,000