Which Canadian province has the highest land transfer tax?
BC's Property Transfer Tax on a $1,000,000 home is approximately $18,000. Toronto buyers pay double LTT (Ontario plus municipal), totaling about $32,950 on a $1,000,000 home before rebates.
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Land Transfer Tax Calculator Canada 2026
Provincial LTT, Toronto municipal tax, rebates — illustrative estimates.
Canada All provinces Free
2026 estimates — rules vary; confirm with your lawyer or province.
Quebec shows the standard Montréal-scale welcome tax brackets; municipalities may differ. BC uses the provincial PTT; additional foreign-buyer or school taxes are not included.
Net LTT payable
$6,475
After first-time buyer credits where modeled.
Provincial LTT$6,475
Toronto municipal LTT—
First-time buyer rebate—
Closing cost estimate
Legal fees (est.)$1,500
Title insurance (est.)$300
Total closing estimate$8,275
Land transfer tax (LTT) is one of the largest closing costs when buying a home in Canada — often $5,000– $20,000 depending on the province and purchase price. Ontario, BC, Quebec, Manitoba, Nova Scotia, New Brunswick, and PEI all charge LTT. Alberta and Saskatchewan charge only a small land title fee of a few hundred dollars. Toronto buyers pay double LTT — both Ontario provincial and Toronto municipal tax. Most provinces offer rebates for first-time buyers.
Land Transfer Tax by Province 2026
Illustrative amounts on a $500,000 purchase; use the calculator for your price. Rates and rebates change — confirm at closing.
| Province | LTT Type | Rate | On $500,000 | First-Time Rebate |
|---|---|---|---|---|
| Ontario | LTT | 0.5%–2.5% | ~$6,475 | Up to $4,000 |
| Toronto (+ ON) | Municipal LTT | 0.5%–2.5% | ~$12,950 total | Up to $8,475 |
| BC | PTT | 1%–3% | ~$8,000 | Up to $8,000 |
| Quebec | Welcome Tax | 0.5%–2.5% | ~$6,400 | Varies by city |
| Manitoba | LTT | 0%–2% | ~$6,500 | Up to $2,000 |
| Nova Scotia | Deed transfer | 1.5% | ~$7,500 | None |
| New Brunswick | LTT | 1.0% | ~$5,000 | None |
| PEI | LTT | 2% above $30k | ~$9,400 | Up to $2,000 |
| Alberta | Title fee only | Flat | ~$400–$600 | N/A |
| Saskatchewan | Title fee only | Flat | ~$350–$500 | N/A |
Disclaimer
This tool provides estimates only and is not legal or tax advice. Municipal rules (especially Quebec and Toronto), rebate thresholds, and registration fees can differ from these models. Confirm amounts with your lawyer and official provincial resources before closing.
Frequently asked questions
Do first-time buyers pay land transfer tax in Ontario?
First-time buyers can receive a rebate of up to $4,000 on Ontario LTT. Toronto also offers up to $4,475 on the municipal portion. Combined savings can reach $8,475 when eligibility and price thresholds are met.
Is there land transfer tax in Alberta?
Alberta does not charge a provincial land transfer tax. Buyers pay a modest land title transfer fee, typically on the order of $400–$600 depending on the property value and registration details.
What is Quebec's welcome tax (taxe de bienvenue)?
Quebec's welcome tax is a municipal land transfer duty on the purchase price, commonly structured in progressive brackets from about 0.5% to 2.5%. It is billed by the municipality, often within 30–90 days of closing; exact brackets can vary by city.
How do I calculate land transfer tax in Ontario?
Ontario LTT uses progressive brackets: 0.5% on the first $55,000, 1% from $55,001 to $250,000, 1.5% from $250,001 to $400,000, 2% from $400,001 to $2,000,000, and 2.5% above $2,000,000. On a $700,000 home, Ontario LTT is approximately $9,475 before any first-time buyer rebate.