Praime

Land transfer tax calculator: Ontario and Toronto

See exactly what you will pay in Ontario land transfer tax and, in Toronto, the municipal land transfer tax, bracket by bracket, with first-time buyer refunds.

Rates checked against official sources as of November 1, 2026. Your numbers stay in your browser.

The purchase
Where is the property?
First-time buyer

To qualify you must be 18 or older, a Canadian citizen or permanent resident, never have owned a home anywhere in the world (nor your spouse while your spouse), and live in the home within nine months.

Total land transfer tax

$32,950.00

Due on closing.

Ontario land transfer tax by bracket
Ontario land transfer taxTax
0.5% on $55,000 ($0 to $55,000)$275.00
1% on $195,000 ($55,000 to $250,000)$1,950.00
1.5% on $150,000 ($250,000 to $400,000)$2,250.00
2% on $600,000 ($400,000 to $1,000,000)$12,000.00
Ontario land transfer tax payable$16,475.00
Toronto municipal land transfer tax by bracket
Toronto municipal land transfer taxTax
0.5% on $55,000 ($0 to $55,000)$275.00
1% on $195,000 ($55,000 to $250,000)$1,950.00
1.5% on $150,000 ($250,000 to $400,000)$2,250.00
2% on $600,000 ($400,000 to $1,000,000)$12,000.00
Toronto municipal land transfer tax payable$16,475.00

Buying as a foreign national or foreign corporation? Ontario's Non-Resident Speculation Tax is 25% of the price, province-wide, on homes of one to six units, and Toronto adds a 10% Municipal Non-Resident Speculation Tax. Exemptions and rebates depend on your status, so this calculator does not include them.

Ontario NRST rules (opens in a new tab) · Toronto MNRST (opens in a new tab)

Rates for agreements after November 14, 2016 (Ontario) and closings from April 1, 2026 (Toronto). Toronto also charges an MLTT administration fee.

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Questions

How much is land transfer tax in Ontario?

Ontario charges 0.5% on the first $55,000 of the price, 1% from $55,000 to $250,000, 1.5% from $250,000 to $400,000, 2% above $400,000, and 2.5% above $2 million for land with one or two single family residences. On a $400,000 home that is $4,475.

Do I pay land transfer tax twice in Toronto?

Yes. A home in the City of Toronto pays both Ontario's land transfer tax and Toronto's municipal land transfer tax (MLTT). The MLTT uses the same rates as Ontario up to $2 million, then 2.5% to $3 million and graduated luxury rates from 4.4% to 8.6% above $3 million from April 1, 2026.

What is the first-time homebuyer land transfer tax refund?

Ontario refunds up to $4,000 and Toronto rebates up to $4,475 for qualifying first-time buyers. Buyers must be at least 18, Canadian citizens or permanent residents, must never have owned a home anywhere in the world, and must live in the home within nine months. Ontario prorates the refund when a buyer who does not qualify is also on title.

What about foreign buyers?

Foreign nationals and foreign corporations pay Ontario's Non-Resident Speculation Tax of 25% on homes of one to six units anywhere in Ontario, and in Toronto also the 10% Municipal Non-Resident Speculation Tax, on top of land transfer tax. Some exemptions and rebates apply; ask a real estate lawyer.

When is land transfer tax paid?

On closing, when the deed is registered. Your lawyer collects it with the other closing funds.

Sources

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For information only; not financial, tax or legal advice. LSG Realty Inc., Brokerage.