Does Alberta have a land transfer tax? Land Titles levies in 2026

Alberta has no percentage-based land transfer tax. The costs of changing ownership are registration charges set by the Land Titles Act and paid to the Registrar.

Transfer levy (section 64.1): "an amount equal to $50 plus $5 for each $5000 or portion thereof of the value of the land or interest in land to which the instrument relates." It applies to instruments that transfer ownership of land or create a leasehold estate, including court orders that do so.

Mortgage levy (section 102.1): $50 plus $5 for each $5,000 or portion of the principal amount secured by the mortgage.

Both scales have applied to registration submissions received on or after October 20, 2024. Alberta's Common Documents Fee Schedule, dated October 1, 2026, still lists "$50 + $5/$5000 of value of land" for a transfer of land.

Worked example: a $900,000 home is 180 blocks of $5,000, so the transfer levy is $50 + (180 x $5) = $950. A $720,000 mortgage on that home is 144 blocks, so the mortgage levy is $50 + (144 x $5) = $770. Because any part of a $5,000 block counts as a full block, a $452,300 value is 91 blocks, or $505.

Section 64.1 places the transfer levy on the transferee, which in a sale is the buyer. Section 102.1 places the mortgage levy on the mortgagor, the borrower. Alberta states that registration fees "are required at the time of submission" to the Land Titles Office. If the Registrar does not accept the instrument for registration, the Act requires the levy to be returned.

The transfer levy is based on the value of the land or interest in land to which the instrument relates. Alberta's Transfer of Land Information Sheet explains that "value" means "the dollar amount that the land might be expected to realize if it were sold on the open market by a willing seller to a willing buyer," and that "land" includes buildings and other improvements affixed to it. A previously completed Affidavit Re Value of Land cannot be more than two years old.

For a leasehold estate, the Act allows the value to be either the value of the land (including any leasehold improvements intended to be made) or 5% of that value multiplied by the number of years or portion of a year remaining in the lease term. The mortgage levy is based on the principal amount secured, not the property value.

Alberta does not charge an extra levy or tax on foreign or non-resident buyers. Two sets of ownership rules apply instead.

Alberta's Foreign Ownership of Land Regulations, under the Agricultural and Recreational Land Ownership Act, cover "controlled land", which is most private land outside cities, towns, villages and summer villages. Alberta states that "Foreign citizens and foreign controlled corporations may own or beneficially own up to 2 parcels of controlled land not exceeding 20 acres in total", while Canadian citizens and permanent residents are not affected.

The federal Prohibition on the Purchase of Residential Property by Non-Canadians Act, in force since January 1, 2023, also applies in Alberta, with exceptions set out in the Act and its regulations. Under the law as consolidated to September 30, 2026, it is repealed on January 1, 2027. See non-resident taxes.

Section 64.1 lists only a few exceptions. The transfer levy does not apply to a transfer that corrects an error in a previous transaction or reverses an aborted sale transaction. It also does not apply to the Crown in right of Canada, or to the Crown in right of Alberta other than its agents, the Minister of Municipal Affairs acting under Part 10 of the Municipal Government Act, and the Public Trustee. Section 64.1(4.1) exempts a transferee registered only to transfer the land on to a borrower under an interest-free mortgage agreement, with a supporting affidavit.

Some ownership changes carry flat fees instead of the value-based levy. The October 1, 2026 fee schedule lists, for example, $25 per affected title for an Affidavit of Surviving Joint Tenant (ownership). There is no first-time buyer or new-home reduction in sections 64.1 or 102.1. For a national comparison see first-time buyer programs.

October 20, 2024: the Land Titles Registration Levy, announced in Budget 2024 and proclaimed in force by an Order in Council signed September 25, 2024, raised the sliding scale from $2 per $5,000 of property value (transfers) and $1.50 per $5,000 (mortgages) to $5 per $5,000 for both. The fee schedule dated October 1, 2026 shows the same rates.

2026: the Red Tape Reduction Statutes Amendment Act, 2026 (SA 2026 c12) amends the wording of sections 64.1 and 102.1 as part of a wider update of the Land Titles Act, for example replacing "accept the instrument for registration" with "register the instrument" in the refund rule and adding "filing" alongside "registration" for the mortgage levy. These amendments do not change the $50 plus $5 per $5,000 amounts. They come into force on proclamation and were not in force in the King's Printer consolidations current to September 1 and September 17, 2026.