Land Transfer Tax (Ontario) Calculator — Canada
Ontario provincial land transfer tax. Progressive brackets apply — you pay the rate only on the portion within each bracket. First-time buyers may receive up to a $4,000 rebate.
Want the full picture?
Calculate ROI, yields, cash flow, and 10-year projections.
How Land Transfer Tax (Ontario) Works in Canada
Ontario provincial land transfer tax. Progressive brackets apply — you pay the rate only on the portion within each bracket. First-time buyers may receive up to a $4,000 rebate.
Land Transfer Tax (Ontario) uses a progressive sliding scale — you only pay the higher rate on the portion of the price that falls within each band, not on the full purchase price.
| Property value | Rate |
|---|---|
| R 0,00 – R 55 000,00 | 0.5% |
| R 55 000,00 – R 250 000,00 | 1.0% |
| R 250 000,00 – R 400 000,00 | 1.5% |
| R 400 000,00 – R 2 000 000,00 | 2.0% |
| R 2 000 000,00 and above | 2.5% |
Land Transfer Tax (Commercial) (Commercial)
Commercial/non-residential properties use the same LTT brackets but the top rate is 2.0% (the 2.5% band above $2M applies only to residential properties with 1–2 units).
| Property value | Rate |
|---|---|
| R 0,00 – R 55 000,00 | 0.5% |
| R 55 000,00 – R 250 000,00 | 1.0% |
| R 250 000,00 – R 400 000,00 | 1.5% |
| R 400 000,00 and above | 2.0% |
Additional surcharges
Non-Resident Speculation Tax (NRST) — +25%
25% NRST applies province-wide to residential property purchased by non-residents, non-citizens, and foreign corporations. Toronto adds an additional 10% MNRST (not modelled). Does not apply to commercial property.
Rates vary by region
Canada has 3 regions with different Land Transfer Tax (Ontario) rates. Select your region in the calculator above for accurate results.
Other Purchase Costs in Canada
Beyond Land Transfer Tax (Ontario), buyers typically pay the following fees when purchasing property in Canada. These are included in the calculator above.
Legal Fees
Lawyer fees for handling the purchase, title search, and registration. A lawyer is mandatory in Ontario. Typical range $1,500–$2,500.
Title Insurance
One-time premium protecting against title defects, encroachments, and survey issues. Often used in place of a land survey.
Home Inspection
Pre-purchase inspection of the property condition. Recommended but not legally required.
Appraisal Fee
Property appraisal required by the mortgage lender to confirm the property value. Some lenders cover this cost.