Does Yukon have a land transfer tax? Land Titles fees in 2026

Yukon has no percentage-based land transfer tax. Buyers pay registration fees to the Land Titles Office under the Land Titles Act, 2015 and the Land Titles Tariff of Fees Regulation (O.I.C. 2016/110). The transfer charge has two parts.

Transfer fee: a flat amount set by the declared value of the land being transferred: $50 below $100,000; $150 from $100,000 to less than $500,000; $350 from $500,000 to less than $3,000,000; $550 from $3,000,000 to less than $10,000,000; and $750 at $10,000,000 or more.

Assurance fund fee: "$20 for the 1st $10,000, plus $10 for each $10,000 or portion thereof, of additional declared value since the last transfer was registered or title was issued." The assurance fund compensates owners and others for losses covered by Part 8 of the Act.

Mortgage fee: a flat amount set by the value of the mortgage, from $50 below $100,000 to $1,000 at $20,000,000 or more. A mortgage of $100,000 to less than $500,000 costs $100.

Worked example: a home last transferred at $400,000 is sold for $550,000. The transfer fee is $350. The increase is $150,000: $20 for the first $10,000 plus 14 further blocks of $10,000 at $10 ($140), so the assurance fund fee is $160. The total is $510, plus $100 for a $440,000 mortgage.

Section 173 of the Land Titles Act, 2015 says the registrar must not register an instrument or provide a service until the registrar has received the prescribed fee and the prescribed assurance fund fee "from the person requesting the registration". The Act and the fee schedule do not divide the cost between buyer and seller. Yukon's fee page lists payment by prepaid account, cheque, credit card, cash or debit card. The Land Titles Office is at 2134 2nd Avenue in Whitehorse.

The flat transfer fee depends on "the declared value of the land being transferred", in five value bands. The assurance fund fee is not based on the full price: it is based on the additional declared value since the last transfer was registered or title was issued. Any portion of a $10,000 block counts as a full block. The mortgage fee depends on the value of the mortgage or financial charge, not on the value of the land. The Land Titles Office states that it can provide an Excel spreadsheet to help calculate transfer, mortgage and assurance fund fees.

Yukon has no land transfer tax, so there is no territorial first-time buyer relief of the kind offered in Ontario or British Columbia. The Land Titles Tariff of Fees Regulation has no first-time buyer reduction: first-time buyers pay the same transfer, assurance fund and mortgage fees as other buyers. For programs elsewhere, see first-time buyer land transfer tax relief across Canada.

The Land Titles Tariff of Fees Regulation sets no extra fee for non-resident or foreign buyers; its amounts do not depend on the applicant's residency.

The federal Prohibition on the Purchase of Residential Property by Non-Canadians Act, in force since January 1, 2023, applies in Yukon, 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 Regulation sets a $0.00 fee for an application to register a transfer and issue a certificate of title "by Government of Canada or Government of Yukon", and for an application to bring settlement land under the Act, including issuing an original certificate of title to an eligible First Nation for its settlement land.

Some ownership changes carry small flat fees instead of the value-based transfer fee: $10 to be registered as a surviving joint tenant, $5 for transmission of title on the death of an owner, and $10 for a certificate of life estate. Registering a court order as a transfer costs $20 plus the assurance fund fee.

The current fee structure was set by the Land Titles Tariff of Fees Regulation, O.I.C. 2016/110, which came into force on June 20, 2016. The consolidated regulation shows one later amendment, O.I.C. 2021/92, which repealed rows 29, 41 and 42, replaced rows 39, 40 and 43 (copies of a certificate of title or registered instrument and the general register certificate) and amended a heading. The transfer, assurance fund and mortgage fee provisions carry no amendment note. The amounts on Yukon's fee page read on October 28, 2026 match the regulation.