Manitoba land transfer tax in 2026

Land transfer tax is imposed by Part III of The Tax Administration and Miscellaneous Taxes Act. The rates are the same for every property type. There is no separate schedule for homes, farms or commercial land.

Manitoba Finance lists the rates by slice of value: 0% on the first $30,000, 0.5% on the next $60,000 ($30,001 to $90,000), 1.0% on the next $60,000 ($90,001 to $150,000), 1.5% on the next $50,000 ($150,001 to $200,000) and 2.0% on amounts in excess of $200,000. Each rate applies only to the part of the value inside its band. The Act writes the same schedule as a formula and rounds the tax to the nearest dollar.

Worked example: for a $500,000 home, the first $30,000 is taxed at 0%. The next $60,000 adds $300, the next $60,000 adds $600 and the next $50,000 adds $750. The remaining $300,000 at 2.0% adds $6,000, for a total of $7,650. A $350,000 home pays $4,650.

The tax is separate from the Land Titles registration fee. Teranet Manitoba runs Land Titles for the province. From January 4, 2026 it charges $137 to register a transfer electronically or $144 on paper, and the same amounts to register a mortgage.

The buyer (transferee) pays. Manitoba Finance states that "Transferees are required to pay land transfer tax, with some exceptions, and a registration fee upon registration of transfer of title". Under section 112(1) of the Act, the person who tenders a transfer for registration pays the tax to the collector when the transfer is tendered. In practice the collector is Teranet Manitoba, the service provider for Land Titles.

Tax not paid by its due date carries a penalty of 10% of the unpaid amount (s. 117(1.1)). If the minister finds the late payment was due to neglect or carelessness, an additional penalty of up to 100% of the unpaid tax can be imposed (s. 117(1.2)).

The tax is charged on fair market value, not the assessed value used for annual property tax in Manitoba. The Act defines fair market value as the value "at the time a transfer is tendered for registration, of the land as a whole", and "land as a whole" includes "all buildings or improvements situated on the piece or parcel of land".

An affidavit setting out the fair market value must be filed with each transfer (s. 115(1)). If the district registrar is not satisfied with the value, they may require an appraisal or other evidence (s. 115(3)). The minister may also determine the fair market value and the correct tax (s. 117(1)).

Where only a fractional interest is transferred, the tax is the same fraction of the tax on the whole property (s. 112(3)). See how assessment works in Manitoba.

Manitoba has no first-time homebuyer exemption, refund or rebate for land transfer tax. The only exemptions are those in sections 113 and 114 of the Act, and neither section mentions first-time buyers. A first-time buyer pays the same tax as any other buyer: $4,650 on a $350,000 home, for example, plus the Land Titles registration fee. For programs in other provinces, see first-time buyer relief across Canada.

Manitoba has no general exemption for new homes. Section 112.2 of the Act gives a refund to a purchaser who "pays a tax under The Retail Sales Tax Act on a building or improvement situated on the land". The refund is the land transfer tax paid, minus the tax that would have applied if the fair market value excluded the fair value of the building or improvement taxed under The Retail Sales Tax Act. A refund is claimed by applying to the minister in an approved form (s. 112.3(1)).

Manitoba does not charge an extra land transfer tax on non-resident or foreign buyers. Part III of the Act sets one schedule for all transferees, so a non-resident pays the same rates as a resident. Federal rules on purchases by non-Canadians are covered on the non-resident taxes page.

Sections 113 and 114 of the Act list the exemptions. The main ones are:

- Farm land where it "will continue to be used for farming" and the transferee is a farmer, a farmer's spouse or common-law partner, both of them, a family farm corporation or a congregation under section 143 of the Income Tax Act (Canada). - Spouses and common-law partners: "a transfer of non-commercial property by a person or the executor or administrator of a person's estate to the person's spouse or common-law partner or former spouse or common-law partner". The Act defines non-commercial property as property owned by a person, alone or with their spouse or common-law partner (or former spouse or partner), and used by them primarily as their family residence or for their recreational purposes. - A transferee that is a registered charity, and some transfers from a charity to a non-profit corporation it controls. - Changes of name, or changes between joint tenancy and tenancy in common, where the transferor and transferee are the same person. - Transfers that correct an error where the full tax was paid on the earlier transfer.

A transferee claiming an exemption under section 113 files an affidavit with the collector (s. 113(4)). The exemption for spouses and common-law partners is verified by filing a statutory declaration with the collector (s. 114(2)).

January 1, 2027: a new Part III.1, "Tax on Transfer of Beneficial Interest in Land", comes into force under S.M. 2026, c. 44 (assented to June 1, 2026). It taxes a person who "by any means, acquires a beneficial interest in land in Manitoba or whose beneficial interest in land in Manitoba is increased", using the same formula. Subject to the regulations, the return, fair market value affidavit and tax are due within 30 days. It does not apply where a registrable transfer is tendered within 30 days and the regular tax is paid.

January 3, 2027: the Land Titles fee to register a transfer or a mortgage rises to $142 electronic or $149 paper.

January 4, 2026: these fees became $137 electronic and $144 paper.

2025: S.M. 2025, c. 48 added exemptions for land conveyed to The City of Winnipeg under clause 259(1)(a) of its Charter and for Crown transfers to a school board.

May 17, 2004: the rate on amounts over $200,000 rose from 1.5% to 2.0% (Budget 2004). The lower bands were unchanged.