Does the Northwest Territories have a land transfer tax? Land Titles fees in 2026

The Northwest Territories has no land transfer tax. The cost of changing ownership is the registration fee set in section 156 of the Land Titles Act, with minimum fees in the Land Titles Tariff of Fees Regulations. The territory's Land Titles page explains that a flat fee applies to most transactions, but "transfer fees are in proportion to the value of the affected land, and mortgage fees are based on the principal amount of the mortgage."

Transfer fee (s.156(2)): where the value of the land is $1,000,000 or less, "$2 for each $1,000 of value or part thereof", subject to a prescribed minimum fee of $100. Where the value is greater than $1,000,000, "$2,000 plus $1.50 for each $1,000 of value or part thereof in excess of $1,000,000."

Mortgage fee (s.156(3)): $1.50 for each $1,000 or part of the amount secured, with an $80 minimum. If the amount secured is more than the value of the land, the fee is calculated on the value of the land.

Worked example: a $450,000 home is 450 blocks of $1,000, so the transfer fee is 450 x $2 = $900. A $360,000 mortgage adds 360 x $1.50 = $540. A $1,200,000 property pays $2,000 plus 200 x $1.50, or $2,300. Because part of $1,000 counts as a full block, a $450,500 value is 451 blocks, or $902.

Under section 156(1) of the Land Titles Act, before the Registrar accepts an instrument for registration, the Registrar "shall demand and receive" the amount payable. The fee is therefore paid by whoever submits the transfer, at the time of submission; the Act does not divide it between buyer and seller. The Land Titles Office in Yellowknife accepts cash, cheque, Visa or Mastercard, and cheques or money orders are made payable to the Government of the Northwest Territories.

The transfer fee is based on the value of the land. Section 157(1) of the Land Titles Act says that value "shall be ascertained by the affidavit of the applicant, owner or person acquiring the land", or of another person the Registrar believes is acquainted with the value of the land. If the Registrar is not satisfied that the value in the affidavit is correct, the Registrar may require a certificate of value signed by a sworn valuator appointed by a judge, and that certificate is conclusive evidence of the value. The mortgage fee is based on the amount secured, or the value of the land if lower.

The Northwest Territories has no land transfer tax, so there is no territorial first-time buyer refund of the kind offered in Ontario or British Columbia. Neither section 156 of the Land Titles Act nor the Tariff of Fees Regulations has a first-time buyer reduction: first-time buyers pay the same transfer and mortgage fees as other buyers. For programs elsewhere, see first-time buyer land transfer tax relief across Canada.

The Northwest Territories does not charge an extra fee or tax on non-resident or foreign buyers; section 156 applies the same scale to every registration.

The federal Prohibition on the Purchase of Residential Property by Non-Canadians Act, in force since January 1, 2023, applies in the territory, with the exceptions set out in the Act and its regulations. The regulations exclude property located outside a census agglomeration or census metropolitan area, as defined in Statistics Canada's Standard Geographical Classification (SGC) 2021. Under the law as consolidated to September 30, 2026, the Act is repealed on January 1, 2027. See non-resident taxes.

The Tariff of Fees Regulations set no fee ("Nil") for Crown grants for land for which no title has ever been issued, for applications to issue title to Her Majesty or the Commissioner under section 57 of the Act, and for plans prepared and filed under the Canada Lands Surveys Act or another Act of Canada.

Leases are charged differently from transfers of titled land: "Leases and transfers of leases" cost $20 for each year or part of a year of the unexpired term, with a minimum fee of $60 and a maximum fee of $400. Section 3 of the Regulations also sets a fee of 10% of the normal amount for certain leases of Tłįchõ community lands or Tłįchõ lands submitted by the territorial government or the Northwest Territories Housing Corporation.

September 1, 2025: the Land Titles Office published an updated Schedule of Fees. The transfer and mortgage amounts are unchanged: $2 per $1,000 or part to $1,000,000 with a $100 minimum, $2,000 plus $1.50 per $1,000 above $1,000,000, and $1.50 per $1,000 for mortgages with an $80 minimum.

January 1, 2020 to January 1, 2022: section 156 of the Land Titles Act was last amended by SNWT 2019, c.21, s.7. Its subsections came into force in stages: subsection 7(2) on January 1, 2020, subsection 7(3) on January 1, 2021 and subsection 7(4) on January 1, 2022.