Nova Scotia deed transfer tax in 2026

The deed transfer tax is a municipal tax. Under section 102 of the Municipal Government Act, a council may decide by by-law that a deed transfer tax applies and set its rate, but the rate "shall not exceed one and one half per cent of the value of the property transferred." Land Registry collects the tax for the municipality when the deed is registered.

Service Nova Scotia publishes the Municipal Deed Transfer Tax Rates (list dated July 2026). It shows 49 municipalities: 31 at 1.5%, 3 at 1.25% (the Municipality of the District of St. Mary's, the Town of Berwick and the Municipality of the District of Lunenburg) and 15 at 1.0%, including the Municipality of the County of Pictou, the Town of New Glasgow and the Town of Yarmouth. Service Nova Scotia notes that rate changes "may not be reported to SNS" and advises checking the rate with the municipality before a transaction.

In Halifax, By-law D-200 sets the rate at "one and one-half per cent of the value of the property transferred." The rate is flat: it applies to the whole price, not in brackets.

Worked example: a resident buys a $400,000 home in Halifax. The deed transfer tax is 1.5% x $400,000 = $6,000. The same purchase in the Town of New Glasgow (1.0%) would be $4,000. Land Registry charges a separate $100.00 fee for each document registered, so registering a deed and a mortgage adds $200.

The buyer pays. Section 104 of the Municipal Government Act states: "The deed transfer tax shall be paid by the grantee named in the deed within ten days of the transfer." The registrar will not accept the deed without the municipal certificate that the tax is paid or not payable.

If the tax is late, the grantee pays interest at the rate set by council from ten days after the transfer, plus "an additional penalty of ten per cent" on tax still unpaid thirty days after the transfer (s. 107). Unpaid tax is a first lien on the property (s. 108). Every buyer must also file a Municipal Deed Transfer Affidavit of Value, "regardless of whether or not you'll pay deed transfer tax."

The municipal tax "applies to the sale price of every property that is transferred by deed" (MGA s. 102(2)). The Act defines "sale price" as "the entire consideration for the sale of the property", including money paid, the value of property given in exchange, and mortgages, liens and other debts the buyer assumes. Where only part of a property lies in the municipality, the tax applies to the share of value apportioned by the Director of Assessment (s. 103).

The Non-resident Deed Transfer Tax uses a different base: the greater of the sale price and the assessed value of the residential property, multiplied by the ownership share granted to non-residents. See assessment in Nova Scotia.

Nova Scotia has no first-time buyer exemption or rebate from the municipal deed transfer tax. The exemptions in section 109 of the Municipal Government Act cover transfers between spouses, to a municipality, between former spouses dividing marital assets, gifts, confirmatory deeds, Farm Loan Board deeds, tax sale deeds and registered charities; none refers to first-time buyers.

A 2022 private member's bill proposed one: Halifax Regional Municipality said it understood the bill "would provide an exemption from deed transfer tax for first-time home buyers", and opposed it. The exemption is not in the Act. Programs in other provinces are compared on first-time buyer relief across Canada.

There is no new-home exemption. For new homes subject to HST, Service Nova Scotia's Affidavit of Value information sheet states: "HST actually paid, or HST rebate actually received or to be received is not included calculating the deed transfer tax." The municipal tax is therefore charged on the price without HST.

The provincial Non-resident Deed Transfer Tax applies on top of the municipal tax when any ownership interest in residential property is granted to a non-resident of Nova Scotia. Residential property means property classified residential with no more than three dwelling units, including residential vacant land.

For agreements signed after March 31, 2025, the province states: "PDTT = 10% x Total Ownership Interest being Transferred to Non-Residents x Purchase Price or the Assessed Value of Property (whichever is higher)". Where the agreement was signed before April 1, 2025, the 5% rate applies (Act s. 4(4)). It is paid before the deed is registered.

Example: a non-resident buys a $400,000 Halifax home outright, assessed at $350,000: 10% x $400,000 = $40,000, plus $6,000 municipal tax.

An individual who intends to become a resident within 1 year and files an affidavit is exempt (for transfers on or after August 6, 2026; 6 months before), but must give proof of residency in time or be assessed tax and interest. Unpaid tax bears interest of 1% per month. The federal Prohibition on the Purchase of Residential Property by Non-Canadians Act, which has its own exceptions, remains in force until its repeal on January 1, 2027. See non-resident taxes.

Under section 109 of the Municipal Government Act, a deed is exempt from municipal deed transfer tax where it transfers property:

- between persons married to one another, or to a municipality; - between former spouses "for the purpose of division of marital assets"; - "by way of gift", even if the buyer assumes a mortgage or pays nominal consideration; - to confirm or correct an earlier deed, with no consideration beyond one dollar; - from the Nova Scotia Farm Loan Board to a borrower, or under a tax sale; - to a registered Canadian charitable organization not using it for business, with a three-year clawback.

The Non-resident Deed Transfer Tax has its own exemptions in N.S. Reg. 185/2026, including transfers between spouses or common-law partners, certain trusts, transfers from an estate, foreclosing mortgagees, confirmatory deeds and registered charities.

August 6, 2026: the Non-resident Deed Transfer Tax Regulations (N.S. Reg. 185/2026) came into force, replacing N.S. Reg. 41/2023. The time for a non-resident buyer to become a resident and avoid the tax became 1 year (it was 6 months for transfers before August 6, 2026), with one extension of up to 1 more year for extenuating circumstances such as illness, the death or illness of an immediate family member, fire, flood or natural disaster, or a delayed employment transfer. Refund applications are due within 2 years of acquiring the property.

February 25, 2026: the Financial Measures (2026) Act was introduced to "move exemptions under the Non-Resident Deed Transfer Tax Act into regulations".

April 1, 2025: the Non-resident Deed Transfer Tax rose from 5% to 10% for agreements signed after March 31, 2025.

January 1, 2027 (scheduled): repeal of the federal Prohibition on the Purchase of Residential Property by Non-Canadians Act. Municipal deed transfer rates are set locally and may change at any time.