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Tax year 2026 · Official sources

Tax year 2026 · Official sources

Land transfer tax in Canada

Seven provinces tax a property purchase: British Columbia, Manitoba, Ontario, Quebec, New Brunswick, Prince Edward Island and Nova Scotia, where each municipality sets its own deed transfer tax. Alberta, Saskatchewan, Newfoundland and Labrador and the three territories have no land transfer tax and charge land titles or registry fees instead. Toronto adds a municipal tax on top of Ontario's, and Quebec municipalities can set higher rates above $500,000.
Ontarioland transfer tax$6,475.00$14,475.00
Torontomunicipal land transfer tax$12,950.00$28,950.00
British Columbiaproperty transfer tax$8,000.00$16,000.00
Albertaland titles registration fees$550.00$950.00
Saskatchewanland titles transfer fee$2,000.00$3,600.00
Manitobaland transfer tax$7,650.00$15,650.00
Quebecwelcome tax (transfer duties)$5,610.50$11,610.50
Montréalwelcome tax (transfer duties)$5,610.50$13,349.00
Nova Scotiadeed transfer tax$7,500.00$13,500.00
New Brunswickreal property transfer tax$5,000.00$9,000.00
Prince Edward Islandreal property transfer tax$5,000.00$9,000.00
Newfoundland and Labradorregistration fees$2,098.00$3,698.00
Northwest Territoriesland titles fees$1,000.00$1,800.00
Nunavutland titles fees$750.00$1,350.00

Before rebates, for a buyer who is not a non-resident. Toronto includes the Ontario tax. Nova Scotia shows Halifax's 1.5% municipal rate; Quebec shows the statutory rates used by most municipalities.

Rebates and non-resident taxes

How land transfer tax works in Canada

A land transfer tax is charged when a new owner's interest in land is registered. Most provinces use marginal brackets, so each rate applies only to the part of the value that falls inside its band.

British Columbia: 1% up to $200,000, 2% up to $2,000,000 and 3% above that, plus a further 2% on residential value over $3,000,000. Manitoba: 0% on the first $30,000, then steps of 0.5%, 1% and 1.5% to 2% above $200,000. Ontario: five brackets from 0.5% to 2.5%; Toronto charges a second, municipal tax. Quebec: municipalities collect transfer duties (the "welcome tax") at 0.5%, 1% and 1.5% in 2026 and may set higher rates above $500,000. New Brunswick and Prince Edward Island: 1% of the greater of the price and the assessed value. Nova Scotia: each municipality sets a deed transfer tax, from 1% to 1.5% of the sale price on the province's July 2026 rate list (1.5% in Halifax).

Alberta, Saskatchewan, Newfoundland and Labrador, Yukon, the Northwest Territories and Nunavut have no land transfer tax, but their land titles or registry fees rise with value. In Alberta the transfer fee is $50 plus $5 for each $5,000 (or portion) of value. In Saskatchewan it is 0.4% of the whole value once the value is over $6,300.

Common questions

Which provinces have no land transfer tax?

Alberta, Saskatchewan, Newfoundland and Labrador, Yukon, the Northwest Territories and Nunavut charge no land transfer tax. Buyers still pay registration fees that grow with value. Alberta charges $50 plus $5 for each $5,000 (or portion) of value on a transfer. Saskatchewan charges 0.4% of the whole value above $6,300. Newfoundland and Labrador charges $100 plus 40 cents for each additional $100 over $500, which is $2,098 on a $500,000 home.

Do any cities charge their own land transfer tax?

In Ontario, Toronto charges its own Municipal Land Transfer Tax in addition to Ontario's tax since February 1, 2008. In Quebec, every municipality collects the transfer duty, and each one may set rates above the provincial brackets for the part of the base over $500,000. Montréal goes up to 4%. In Nova Scotia, the deed transfer tax rate itself is set by each municipality.

Is land transfer tax the same as annual property tax?

No. Land transfer tax is a one-time tax paid by the buyer when ownership is registered. Annual property tax is billed every year by the municipality, based on assessed value and local tax rates. British Columbia's government notes that property transfer tax "should not be confused with annual property taxes". The two are calculated, billed and paid separately.

How much land transfer tax is paid on a $1,000,000 home?

Using 2026 rates and assuming the price is the taxable value with no exemptions: $18,000 in British Columbia, $17,650 in Manitoba and $16,475 in Ontario. In Toronto, where the municipal tax is added, the total is $32,950. Under Quebec's default brackets the duty is $13,110.50, but municipalities with higher rates above $500,000 charge more. New Brunswick charges $10,000 at 1%.

Do foreign buyers pay more?

Yes, in several places. Ontario charges a 25% Non-Resident Speculation Tax, and Toronto adds 10%. British Columbia charges an additional 20% in five regional districts, and Nova Scotia charges non-residents an extra 10% deed transfer tax. These apply on top of the regular tax. Separately, the federal ban on most purchases of residential property by non-Canadians is in force throughout 2026.

Sources

Checked a second time against these sources on October 28, 2026

  1. Property transfer tax, Government of British ColumbiaApplies to Rates in force 2026 (page last updated December 3, 2025) · checked October 28, 2026 · copy archived
  2. Newly built home exemption, Government of British ColumbiaApplies to Thresholds effective April 1, 2024; in force 2026 · checked October 28, 2026 · copy archived
  3. Additional property transfer tax for foreign entities and taxable trustees, Government of British ColumbiaApplies to 20% in force 2026 (page last updated June 20, 2025) · checked October 28, 2026 · copy archived
  4. First time home buyers' program, Government of British ColumbiaApplies to Thresholds effective April 1, 2024; in force 2026 · checked October 28, 2026 · copy archived
  5. Register a land title document or plan, Government of AlbertaApplies to Land Titles Registration Levy from October 20, 2024; in force 2026 · checked October 28, 2026 · copy archived
  6. Land Titles Act, RSA 2000, c. L-4, s. 64.1, Alberta King's PrinterApplies to Levy in force from October 20, 2024; in force 2026 · checked October 28, 2026 · copy archived
  7. Land Titles Fees table, Saskatchewan Registry Services (operated by ISC)Applies to Effective April 15, 2026 · checked October 28, 2026 · copy archived
  8. Land Transfer Tax, Manitoba FinanceApplies to In force 2026 · checked October 28, 2026 · copy archived
  9. Calculating Land Transfer Tax, Ontario Ministry of FinanceApplies to Rates for registrations on or after January 1, 2017; in force 2026 · checked October 28, 2026 · copy archived
  10. Land Transfer Tax Act, R.S.O. 1990, c. L.6, King's Printer for Ontario (e-Laws)Applies to Consolidation current at 2026-10-28 · checked October 28, 2026 · copy archived
  11. Transfers of Land Between Spouses, Ontario Ministry of FinanceApplies to In force 2026 · checked October 28, 2026 · copy archived
  12. Determining the Value of the Consideration for Transfers of New Homes, Ontario Ministry of FinanceApplies to In force 2026 · checked October 28, 2026 · copy archived
  13. Land Transfer Tax Refunds for First-Time Homebuyers, Ontario Ministry of FinanceApplies to Maximum $4,000 from January 1, 2017; in force 2026 · checked October 28, 2026 · copy archived
  14. Non-Resident Speculation Tax, Ontario Ministry of FinanceApplies to 25% from October 25, 2022; in force 2026 · checked October 28, 2026 · copy archived
  15. Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rates & Fees, City of TorontoApplies to Rates as of April 1, 2026 · checked October 28, 2026 · copy archived
  16. Municipal Land Transfer Tax Historical Rates, City of TorontoApplies to Rates January 1, 2024 to March 31, 2026 · checked October 28, 2026 · copy archived
  17. Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rebate Opportunities, City of TorontoApplies to In force 2026 (page dated December 18, 2025) · checked October 28, 2026 · copy archived
  18. Droits sur les mutations immobilières, Gouvernement du QuébecApplies to Municipal fiscal year 2026 (page updated February 17, 2026) · checked October 28, 2026 · copy archived
  19. Comment sont calculés les droits sur les mutations immobilières, Ville de MontréalApplies to Thresholds from January 1, 2026 · checked October 28, 2026 · copy archived
  20. Real Property Transfer Tax Act, R.S.N.B. 1983, c. R-2.1, Province of New BrunswickApplies to 1% on or after April 1, 2016; in force 2026 · checked October 28, 2026 · copy archived
  21. Municipal deed transfer and property tax, Government of Nova ScotiaApplies to Current at 2026-10-28 · checked October 28, 2026 · copy archived
  22. Municipal Deed Transfer Tax Rates, Government of Nova Scotia (Land Registry)Applies to Current at 2026-10-28 · checked October 28, 2026 · copy archived
  23. Non-resident Provincial Deed Transfer Tax, Government of Nova ScotiaApplies to 10% from April 1, 2025; in force 2026 · checked October 28, 2026 · copy archived
  24. By-law D-200 Respecting Deed Transfer Tax, Halifax Regional MunicipalityApplies to In force since April 1, 1999; current 2026 · checked October 28, 2026 · copy archived
  25. Real Property Transfer Tax Act, R.S.P.E.I. 1988, Cap. R-5.1, Government of Prince Edward IslandApplies to Consolidation current to May 29, 2026 · checked October 28, 2026 · copy archived
  26. Schedule of Fees - Registry of Deeds, Government of Newfoundland and LabradorApplies to Current at 2026-10-28 · checked October 28, 2026 · copy archived
  27. Find out about Land Titles fees, Government of YukonApplies to Current at 2026-10-28 · checked October 28, 2026 · copy archived
  28. Land Titles Act, R.S.N.W.T. 1988, c.8 (Supp.), s. 156, Government of the Northwest TerritoriesApplies to In force 2026 · checked October 28, 2026 · copy archived
  29. Land Titles Tariff of Fees Regulations, R-062-93 (consolidation), Government of NunavutApplies to In force 2026 · checked October 28, 2026 · copy archived
  30. Budget Implementation Act, 2022, No. 1, ss. 236-237, and Prohibition on the Purchase of Residential Property by Non-Canadians Act, Department of Justice CanadaApplies to In force 2026; repeal on January 1, 2027 under current law (page modified 2026-10-15) · checked October 28, 2026 · copy archived

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