🏡 Mortgages & homes

Ontario land transfer tax calculator

Enter the purchase price and say whether you are a first-time buyer or buying in Toronto. You get the provincial tax, any refund, and the municipal tax if it applies.

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Total land transfer tax—
    Working with a different rate? Edit the rates this calculator uses

    These are the figures we verified on 2026-10-23. Change them to work with a historic period, or with a new rate that has been announced but which we have not published yet.

    The Toronto rebate page we read is dated December 2025; an increase has been proposed but not confirmed.

    An estimate of the tax. Your lawyer calculates the exact amount.Your lawyer or notary works out the exact tax at closing, including any adjustments. The first-time buyer refund has conditions that this calculator summarizes but does not check. The Toronto rebate page we read is dated December 2025, and a change to it has been proposed, so check it before relying on the figure. This is general information, not tax or legal advice.

    How much is land transfer tax in Ontario?

    The provincial rate is 0.5% up to $55,000, 1% to $250,000, 1.5% to $400,000, and 2% above that, with 2.5% on the portion over $2 million for one or two single-family residences. First-time buyers can claim a refund of up to $4,000. Toronto adds its own municipal land transfer tax on the same brackets.

    Why we built this calculator

    Ontario's land transfer tax is bracketed, so it cannot be worked out as a single percentage, and the first-time buyer refund is capped in a way that makes it worth more on cheaper homes. In Toronto the same brackets are charged a second time as a municipal tax, with a separate rebate.

    This calculator separates the three pieces: the provincial tax, the refund, and the Toronto layer. For the all-in cash you need in Toronto, see the Toronto closing cost calculator, and for the story behind the double tax, why Toronto buyers pay land transfer tax twice.

    It runs in your browser. Nothing you enter is sent anywhere, and there is no sign-up.

    When to use it

    • Setting a budget before you make an offer
    • Comparing the tax on two prices near a bracket edge
    • Estimating the first-time buyer refund
    • Seeing how much Toronto's municipal tax adds

    Mistakes it helps you avoid

    • Forgetting that Toronto buyers pay the municipal tax as well as the provincial one.
    • Applying 2.5% to the whole price. It applies only to the portion over $2 million, and only for one or two single-family residences.
    • Assuming the refund is automatic. You must apply, and it has conditions.
    • Treating the refund as a flat $4,000. It cannot exceed the tax you paid.

    The brackets

    Each rate applies only to the slice of the price inside its bracket.

    • Ontario (provincial):
    • first $55,000 0.5%
    • $55,000 to $250,000 1.0%
    • $250,000 to $400,000 1.5%
    • $400,000 to $2,000,000 2.0%
    • over $2,000,000 2.5% (one or two single-family residences only)
    • first-time buyer refund = the lesser of the tax and $4,000
    • Toronto (municipal, one or two single-family residences):
    • same brackets to $2,000,000, then 2.5% to $3M, 4.40% to $4M, 5.45% to $5M,
    • 6.50% to $10M, 7.55% to $20M, 8.60% above that
    • Toronto first-time buyer rebate = the lesser of the municipal tax and $4,475

    For land that is not one or two single-family residences, the provincial rate stays at 2% above $400,000, and Toronto's municipal brackets stop at 2% above $400,000. The refund and the rebate each require that you have never owned a home anywhere in the world and that you occupy the home as your principal residence, among other conditions on the Ontario and Toronto pages. Toronto also charges an administration fee, which this calculator does not include.

    Worked example: a $900,000 home in Toronto, first-time buyer

    You are a first-time buyer purchasing a detached home in Toronto for $900,000.

    1. 0.5% of the first $55,000$275
    2. 1% of the next $195,000$1,950
    3. 1.5% of the next $150,000$2,250
    4. 2% of the remaining $500,000$10,000
    5. Provincial tax$14,475
    6. Less first-time buyer refund−$4,000
    7. Provincial tax after refund$10,475
    8. Toronto municipal tax (same brackets) less $4,475 rebate$10,000

    Total land transfer tax is $20,475: $10,475 provincial and $10,000 municipal.

    A buyer of the same home outside Toronto, not a first-time buyer, would pay the provincial $14,475 and no municipal tax.

    The first-time buyer refund

    Ontario refunds up to $4,000 of the provincial tax to eligible first-time buyers. The conditions on the province's page include that you are at least 18, that you occupy the home as your principal residence within nine months, that neither you nor your spouse has owned an eligible home anywhere in the world, and that you apply within 18 months of registration. Agreements made after November 14, 2016 also require that the buyer be a Canadian citizen or permanent resident. Read the province's page for the full conditions.

    What this does not cover

    Terms on this page

    Land transfer tax
    A tax paid on registering a change in ownership of land, calculated on the price in brackets.
    Municipal land transfer tax
    A second tax charged by the City of Toronto on top of Ontario's.
    Principal residence
    The home you live in most of the time, which is a condition of the first-time buyer refund.

    What has changed, and when

    Rates on this page have not always been what they are today. If you are working on an earlier period, use the figure that applied at the time rather than the current one.

    1. April 1, 2026 Toronto's rates above $3 million are 4.40%, 5.45%, 6.50%, 7.55% and 8.60% by price band, per the City's rates page dated April 7, 2026.

    Common questions

    How much is land transfer tax on a $900,000 home in Ontario?

    $14,475 provincially: $275 on the first $55,000, $1,950 on the next $195,000, $2,250 on the next $150,000 and $10,000 on the remaining $500,000. A first-time buyer could claim a refund of up to $4,000.

    How much is the first-time home buyer refund in Ontario?

    Up to $4,000 of the provincial land transfer tax, and not more than the tax you paid. The refund is claimed by application and has eligibility conditions.

    Do I pay land transfer tax twice in Toronto?

    Effectively yes. Toronto charges its own municipal land transfer tax in addition to Ontario's. First-time buyers can claim a separate municipal rebate of up to $4,475.

    Is there a higher rate for expensive homes?

    Provincially, the rate is 2.5% on the portion over $2 million for land with one or two single-family residences. Toronto adds higher municipal rates above $3 million, rising to 8.60% above $20 million.

    Do first-time buyers pay any land transfer tax?

    Many pay little or none. The $4,000 refund covers the whole provincial tax on a home up to about $368,000, and the Toronto rebate of up to $4,475 covers the whole municipal tax on a home up to $400,000. Above those prices, you pay the difference.

    What to work out next

    Where these numbers come from

    Last verified 2026-10-23 Rates on this page are checked against the sources above at least once a year, and whenever the governing authority announces a change. Spotted something out of date? Tell us and we will fix it.

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