Land transfer tax across Canada in 2026: five home prices compared
Land transfer tax is one of the largest closing costs when you buy a home, and it’s paid in cash, not added to your mortgage. How much you pay depends almost entirely on where you buy. On a $600,000 home it ranges from nothing in Alberta and Saskatchewan to $16,950 in Toronto. We ran five prices through the same rules our mortgage calculator uses.
Land transfer tax at five prices (not a first-time buyer)
| Where you buy | $400,000 | $600,000 | $800,000 | $1,000,000 | $1,500,000 |
|---|---|---|---|---|---|
| Toronto (Ontario and municipal) | $8,950 | $16,950 | $24,950 | $32,950 | $52,950 |
| British Columbia | $6,000 | $10,000 | $14,000 | $18,000 | $28,000 |
| Manitoba | $5,650 | $9,650 | $13,650 | $17,650 | $27,650 |
| Ontario (outside Toronto) | $4,475 | $8,475 | $12,475 | $16,475 | $26,475 |
| Alberta | $0 | $0 | $0 | $0 | $0 |
| Saskatchewan | $0 | $0 | $0 | $0 | $0 |
For first-time buyers
Net tax after the first-time buyer rebate or exemption, for buyers who qualify. Manitoba has no first-time buyer rebate, and Alberta and Saskatchewan have no land transfer tax, so their figures don’t change.
| Where you buy | $400,000 | $600,000 | $800,000 | $1,000,000 | $1,500,000 |
|---|---|---|---|---|---|
| Toronto (Ontario and municipal) | $475 | $8,475 | $16,475 | $24,475 | $44,475 |
| British Columbia | $0 | $2,000 | $6,000 | $18,000 | $28,000 |
| Manitoba | $5,650 | $9,650 | $13,650 | $17,650 | $27,650 |
| Ontario (outside Toronto) | $475 | $4,475 | $8,475 | $12,475 | $22,475 |
What the numbers show
- Toronto buyers pay twice. Toronto adds its own municipal tax on top of Ontario’s, at matching rates up to $3 million, so a Toronto buyer pays double what they would elsewhere in Ontario: $16,950 on a $600,000 home and $32,950 at $1 million.
- First-time buyer rebates matter most in Toronto and BC, at lower prices. In Toronto, the Ontario and Toronto rebates together take $8,475 off at $600,000. In BC, a first-time buyer pays $2,000 at $600,000 instead of $10,000.
- BC’s exemption stops at a price cap. It covers homes up to $835,000 and phases out above that, so at $1 million and $1.5 million a first-time buyer pays the full amount.
- Ontario’s rebate is capped, not phased out. It’s worth up to $4,000 at any price (plus up to $4,475 in Toronto), so it covers the whole tax only on homes up to about $368,000.
- Manitoba is steady. No first-time rebate, but lower rates than Ontario: $9,650 at $600,000.
- Alberta and Saskatchewan have no land transfer tax. They charge land titles registration fees instead, which are much smaller and aren’t included here.
How we calculated this
- Resale homes, full purchase price, one buyer. First-time buyer figures assume the buyer meets every condition for the rebate or exemption.
- Rates and rebates in effect on October 28, 2026, using the effective-dated rules in our land transfer tax calculator.
- Not included: new-build exemptions, the BC newly built home exemption, foreign buyer taxes and speculation taxes, land titles fees, and legal fees.
- Quebec (the “welcome tax”), Nova Scotia, New Brunswick, PEI and Newfoundland and Labrador aren’t covered yet because their tax is set or collected by municipalities or uses rules we haven’t added. We’d rather leave them out than guess.
Sources
- Government of Ontario, Calculating land transfer tax
- City of Toronto, Municipal Code Chapter 760, Municipal Land Transfer Tax
- Government of British Columbia, property transfer tax rates and the first-time home buyers’ program
- Government of Manitoba, land transfer tax rates
For every other closing cost, including mortgage insurance and the provincial tax on it, see the real cost of buying a home in Canada.
These figures are estimates for planning. Your lawyer or notary calculates the tax you actually pay at closing. How we check our figures is described in our editorial policy.