Property tax in Canada
Residential property tax rates for 153 municipalities in every province and territory, split into municipal, education and regional components, with five years of history. Every figure links to the official bylaw, budget or dataset it comes from and was checked twice.
Property tax rates in Canada's largest cities
All 153 cities ranked| Toronto | Ontario | 2026 | 0.7673% | +1.8% | $3,837 |
|---|---|---|---|---|---|
| Montréal | Quebec | 2026 | 0.6346% | −0.7% | $3,173 |
| Calgary | Alberta | 2026 | 0.6650% | +7.6% | $3,325 |
| Ottawa | Ontario | 2025 | 1.2271% | — | $6,136 |
| Edmonton | Alberta | 2026 | 1.0364% | +2.2% | $5,182 |
| Winnipeg | Manitoba | 2026 | 2.9366% | +6.6% | $14,683 |
| Mississauga | Ontario | 2026 | 1.0879% | +5.2% | $5,440 |
| Vancouver | British Columbia | 2026 | 0.3363% | +7.9% | $1,681 |
| Brampton | Ontario | 2026 | 1.2534% | +4.4% | $6,267 |
| Hamilton | Ontario | 2026 | 1.5572% | +4.0% | $7,786 |
| Surrey | British Columbia | 2026 | 0.3427% | +10.3% | $1,714 |
| Québec | Quebec | 2026 | 0.8254% | +1.6% | $4,127 |
| Halifax | Nova Scotia | 2026 | 1.1350% | +1.8% | $5,675 |
| Laval | Quebec | 2026 | 0.6699% | −9.7% | $3,349 |
| London | Ontario | 2026 | 1.7271% | +3.0% | $8,636 |
| Markham | Ontario | 2026 | 0.7229% | +3.2% | $3,614 |
| Vaughan | Ontario | 2026 | 0.7492% | +2.3% | $3,746 |
| Gatineau | Quebec | 2026 | 0.8261% | −10.9% | $4,130 |
| Saskatoon | Saskatchewan | 2026 | 1.3083% | +4.6% | $6,542 |
| Kitchener | Ontario | 2026 | 1.4060% | +3.6% | $7,030 |
Total residential rate (municipal, education or school, and regional or other levies), latest confirmed year. A lower rate does not mean a lower bill when home values are higher. Estimate your tax · Compare two cities
By province and territory
- Ontario60 cities
- Quebec35 cities
- British Columbia28 cities
- Alberta14 cities
- Manitoba2 cities
- Saskatchewan4 cities
- Nova Scotia2 cities
- New Brunswick3 cities
- Newfoundland and Labrador1 cities
- Prince Edward Island1 cities
- Yukon1 cities
- Northwest Territories1 cities
- Nunavut1 cities
Land transfer tax
Calculator for every provinceBuyers pay a land transfer tax (or registration fees) when a property changes hands: rates, first-time buyer rebates and non-resident taxes differ by province, and Toronto and Quebec municipalities add their own.
- Ontario land transfer tax
- Toronto land transfer tax
- B.C. property transfer tax
- Alberta land transfer fees
- Saskatchewan land transfer fee
- Manitoba land transfer tax
- Quebec welcome tax
- Montreal welcome tax
- Nova Scotia deed transfer tax
- New Brunswick property transfer tax
- P.E.I. property transfer tax
- Newfoundland and Labrador property transfer fees
Vacancy and speculation taxes
AllB.C. speculation and vacancy tax
The speculation and vacancy tax is an annual provincial tax on residential property in designated areas of B.C., based on how each owner used the property during the year and on the owner's residency and income. Every owner on title in a taxable area must declare by March 31, even when an exemption applies.
Hamilton Vacant Unit Tax
Hamilton's Vacant Unit Tax (VUT) is an annual City tax of 1% of a property's current assessed value on a residential unit that was vacant for more than 183 days in the previous calendar year. Every owner of a residential property must file an occupancy declaration each year, including for a principal residence.
Ottawa Vacant Unit Tax
Ottawa's Vacant Unit Tax is an annual City tax on residential units that were unoccupied for more than 184 days in the previous calendar year. Owners of eligible residential properties must declare each year by the interim property tax due date, which was March 19, 2026 for the 2025 occupancy year.
Sault Ste. Marie Vacant Home Tax
Sault Ste. Marie's Vacant Home Tax (VHT) is a City tax of 4% of MPAC assessed value on a residential unit not occupied for more than 183 days in a taxation year that has no exemption. The program is complaint-based: owners declare when the City sends them a form, and owners of vacant homes can self-declare.
Toronto Vacant Home Tax
Toronto's Vacant Home Tax is an annual City tax of 3% of a property's Current Value Assessment on residential properties that were vacant for six months or more in a year. Owners must declare each property's occupancy status every year by April 30, even if they live there.
Underused Housing Tax (UHT)
The Underused Housing Tax was an annual federal 1% tax on the ownership of vacant or underused housing in Canada, mainly paid by foreign national owners, from January 1, 2022. Parliament ended it for 2025 and later years on March 26, 2026, but filing and payment obligations for 2022 to 2024 remain.
Credits, grants and deferrals
All 21Seniors Property Tax Deferral Program
Alberta's Seniors Property Tax Deferral Program lets homeowners aged 65 or older defer all or part of their residential property taxes through a low-interest home equity loan from the province. The rate published on October 28, 2026 is 4.45% simple interest, and there is no income test.
Home owner grant
The B.C. home owner grant reduces the property taxes owners pay on their principal residence. For 2026 the full grant is available on properties assessed at $2,075,000 or less, with a higher additional grant for seniors, veterans and people with disabilities.
Low income grant supplement for seniors
A B.C. supplement for low-income seniors whose home owner grant is reduced or eliminated because their home is assessed above the $2,075,000 grant threshold. Most recipients get a cheque for $845 ($1,045 in a northern or rural area) for 2026.
Property tax deferment program
B.C.'s property tax deferment program is a provincial loan that pays an eligible owner's current-year property taxes, secured by a lien on the home. Taxes deferred for 2026 and later carry compound interest at prime plus 2%, 6.45% throughout 2026.
Homeowners Affordability Tax Credit (HATC)
A Manitoba credit against the school taxes on a homeowner's principal residence. For 2026 it is the lesser of $1,600 and the gross school taxes on the principal residence. It can be applied as an advance on the municipal property tax statement or claimed on the income tax return.
Seniors' School Tax Rebate
An income-tested Manitoba rebate of up to $235 on the school taxes of a principal residence owned by a senior household aged 65 or older. It is claimed on Form MB479 with the personal income tax return.
Guides
All guides- Assessed value vs market value
- Do renters pay property tax?
- Education property tax in Canada
- How property tax is calculated in Canada
- How to pay property tax
- How to read your property tax bill
- Late property tax penalties
- Mill rates explained
- Property tax adjustment at closing
- Property tax help for seniors
- Supplementary property tax bills
- What is property tax?
How we get the numbers
We use only official sources: municipal tax rate bylaws and budgets, provincial statistics and open data (such as B.C.'s Local Government Statistics and Ontario's Financial Information Return), finance ministries, assessment authorities and the CRA. Every source is archived, and every figure shows its tax year and the date it was checked.
Each city's figures are extracted and then checked a second time against the source; anything that does not match is held back rather than published. We never estimate a rate that has not been published. Read the methodology and corrections policy. Not affiliated with any government, municipality or assessment authority.