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Land Transfer Tax Calculator
Calculate Land Transfer Tax (Ontario) and closing costs for property in Canada.
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Ontario provincial Land Transfer Tax is a progressive tax on property purchases. Each bracket rate applies only to the portion of the price within that range. For Toronto purchases, an additional Municipal LTT applies on top — select "Toronto, Ontario" from the Region dropdown. First-time buyers may qualify for rebates of up to C$4,000 (Ontario) and C$4,475 (Toronto) — select the First-Time Buyer profile.
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 |
|---|---|
| $0.00 – $55,000.00 | 0.5% |
| $55,000.00 – $250,000.00 | 1.0% |
| $250,000.00 – $400,000.00 | 1.5% |
| $400,000.00 – $2,000,000.00 | 2.0% |
| $2,000,000.00 and above | 2.5% |
First-time buyer
Canada models first-time buyer land transfer tax relief in Ontario (provincial), Toronto (municipal MLTT stacked on provincial), and British Columbia (property transfer tax exemption). Select your region and First-Time Buyer in the calculator.
**Ontario (provincial):** Qualifying first-time buyers receive a refund equal to the provincial LTT owed, capped at C$4,000. Example — C$368,000 purchase: LTT = C$4,000; rebate = C$4,000 → **C$0 net**. C$600,000: LTT = C$8,475; rebate = C$4,000 → **C$4,475 net**.
**Toronto (ON-Toronto region):** Provincial rebate (max C$4,000) plus Toronto MLTT rebate (max C$4,475) apply to each layer separately. Example — C$600,000 in Toronto: provincial net C$4,475 + municipal net C$4,000 = **C$8,475 total** (vs C$16,950 for a non-FTB purchaser).
**British Columbia:** FTHB exemption on PTT — full relief when fair market value ≤ C$500,000; C$8,000 exemption from C$500,001–C$835,000; proportional reduction from C$835,001–C$860,000. Example — C$800,000: PTT C$14,000 − C$8,000 exemption = **C$6,000 net**. Above C$860,000, standard PTT applies.
You must meet provincial/municipal first-time buyer rules (generally no prior home ownership, occupy as principal residence within 9 months, Canadian citizen or permanent resident). BC FTHB has additional residency requirements — confirm with your lawyer before closing.
Select First-time buyer in the buyer type dropdown above .
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 |
|---|---|
| $0.00 – $55,000.00 | 0.5% |
| $55,000.00 – $250,000.00 | 1.0% |
| $250,000.00 – $400,000.00 | 1.5% |
| $400,000.00 and above | 2.0% |
Additional surcharges
NRST — +25%
25% NRST applies province-wide to residential property purchased by non-residents, non-citizens, and foreign corporations. Toronto adds an additional 10% Municipal NRST — select Toronto from the Region dropdown for the combined 35% rate. Does not apply to commercial property or multi-residential rental buildings with more than 6 units.
Limitations & caveats
- GST (5% federal) applies to new construction in BC and AB; HST (13%) applies in Ontario. Resale residential is exempt — add the applicable sales tax to purchase price manually for new builds.
Rates vary by region
Canada has 7 regions with different Land Transfer Tax (Ontario) rates. Select your region in the calculator above for accurate results.
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.
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