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Ontario and Toronto land transfer tax calculator (2026 rates)

Calculate provincial land transfer tax, Toronto’s municipal tax and first-time buyer rebates. Includes Toronto’s new high-value brackets in effect since April 1, 2026.

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Only Toronto charges a municipal land transfer tax on top of Ontario's.
You must never have owned a home anywhere in the world, and must live in the home within 9 months of buying it. If you buy with a spouse who has owned a home, the refund may be reduced.
Total land transfer tax payable
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Ontario land transfer tax
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Toronto municipal tax
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Ontario first-time buyer refund
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Toronto first-time buyer rebate
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How the tax is built, bracket by bracket
Portion of priceRateOntario tax

Toronto rates changed April 1, 2026. Higher brackets now apply above $3 million. Purchases by non-residents of Canada may also owe Ontario's 25% Non-Resident Speculation Tax, which is not included here.

Ontario land transfer tax, explained

Every buyer in Ontario pays provincial land transfer tax on closing. Buyers in the City of Toronto pay a second, municipal tax at similar rates, so Toronto buyers roughly pay double. The tax is marginal: each rate applies only to the portion of the price inside its bracket.

First-time buyer relief

Ontario refunds up to $4,000, which covers the full provincial tax on a home up to about $368,000. Toronto rebates up to $4,475, which covers the full municipal tax on a home up to $400,000. Above those prices you pay the difference. Your lawyer claims both on closing through the land registration system.

Frequently asked questions

Do I pay land transfer tax twice in Toronto?

Yes. Toronto buyers pay both Ontario’s land transfer tax and the City’s municipal land transfer tax.

How much is the first-time buyer rebate?

Up to $4,000 from Ontario and up to $4,475 from Toronto, for a combined maximum of $8,475 in Toronto.

When is land transfer tax paid?

On closing. Your real estate lawyer pays it when registering the transfer, using funds you provide.