Land Transfer Tax by Province & State
Land transfer tax (LTT) can add thousands of dollars to your closing costs — and the difference between jurisdictions is dramatic. Buying in Alberta means paying zero provincial tax; buying in Ontario on a $1M property costs over $16,000. This table compares the LTT payable on a $500,000 and $1,000,000 purchase across major Canadian provinces and US states, including first-time buyer rebates where available.
| Region | Tax on $500k | Tax on $1M | First-Time Buyer Rebate | Notes |
|---|---|---|---|---|
| Ontario | $6,475 | $16,475 | $4,000 | Plus Toronto municipal LTT if purchasing in Toronto |
| British Columbia | $8,000 | $20,000 | $8,000 (≤$500k) | PTT: 1% on first $200k, 2% up to $2M, 3% above |
| AlbertaNo LTT | $0 | $0 | N/A | No land transfer tax. Title transfer and registration fees only (~$500) |
| Quebec | $6,500 | $14,000 | None (municipal rebates vary) | Welcome tax (taxe de bienvenue); rates vary slightly by municipality |
| Manitoba | $4,500 | $9,000 | $4,500 (≤$150k) | 0.5% to 2% marginal brackets |
| Nova Scotia | $7,500 | $15,000 | None provincial | 1.5% of purchase price (deed transfer tax) |
Ontario
Tax on $500k
$6,475
Tax on $1M
$16,475
First-Time Buyer Rebate
$4,000
Plus Toronto municipal LTT if purchasing in Toronto
British Columbia
Tax on $500k
$8,000
Tax on $1M
$20,000
First-Time Buyer Rebate
$8,000 (≤$500k)
PTT: 1% on first $200k, 2% up to $2M, 3% above
Alberta
No LTTTax on $500k
$0
Tax on $1M
$0
First-Time Buyer Rebate
N/A
No land transfer tax. Title transfer and registration fees only (~$500)
Quebec
Tax on $500k
$6,500
Tax on $1M
$14,000
First-Time Buyer Rebate
None (municipal rebates vary)
Welcome tax (taxe de bienvenue); rates vary slightly by municipality
Manitoba
Tax on $500k
$4,500
Tax on $1M
$9,000
First-Time Buyer Rebate
$4,500 (≤$150k)
0.5% to 2% marginal brackets
Nova Scotia
Tax on $500k
$7,500
Tax on $1M
$15,000
First-Time Buyer Rebate
None provincial
1.5% of purchase price (deed transfer tax)
Calculate your exact land transfer tax
Enter your purchase price and province or state for a precise bracket-by-bracket breakdown.
Frequently asked questions
Which provinces have no land transfer tax?
Alberta is the only Canadian province with no land transfer tax. Buyers pay only title registration and transfer fees, typically around $500. In the US, Texas also has no state-level real estate transfer tax — buyers pay only minor county recording fees.
What is the Toronto municipal land transfer tax?
Toronto levies its own municipal LTT on top of the Ontario provincial LTT, using the same bracket structure. This effectively doubles the LTT for Toronto buyers. On a $1M purchase in Toronto, the combined provincial + municipal LTT is approximately $32,950.
Do first-time homebuyers get a land transfer tax rebate?
First-time buyer rebates are available in Ontario (up to $4,000), British Columbia (up to $8,000 on homes priced at $500k or less), and Manitoba (up to $4,500 on homes priced at $150k or less). Eligibility rules vary — confirm with your provincial revenue authority.