Ontario land transfer tax calculator

Enter the price to see the provincial land transfer tax, the extra Toronto tax if the home is in the city, and what first-time buyers get back. Rates are current to the Toronto changes that took effect April 1, 2026.

Ontario land transfer tax rates

Ontario charges land transfer tax on the value of the consideration, which is usually the purchase price. Each rate only applies to the slice of the price inside its bracket.

Portion of the price	Rate
Up to $55,000	0.5%
$55,000 to $250,000	1.0%
$250,000 to $400,000	1.5%
Over $400,000	2.0%
Over $2,000,000, where the land has one or two single-family residences	2.5%

Ontario's own worked example: on a $400,000 purchase the tax is $275 + $1,950 + $2,250 = $4,475.

Toronto municipal land transfer tax (MLTT)

If the property is in the City of Toronto you pay the MLTT on top of the provincial tax. Toronto City Council passed higher rates for expensive homes on December 17, 2025. They apply from April 1, 2026 to properties with one or two single-family residences.

Portion of the price	Rate from April 1, 2026
Up to $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%
$2,000,000 to $3,000,000	2.5%
$3,000,000 to $4,000,000	4.40%
$4,000,000 to $5,000,000	5.45%
$5,000,000 to $10,000,000	6.50%
$10,000,000 to $20,000,000	7.55%
Over $20,000,000	8.60%

For January 1, 2024 to March 31, 2026, the tiers over $3 million were 3.5%, 4.5%, 5.5%, 6.5% and 7.5%. If your deal closed in that window, use Toronto's historical rate page. For all other property types (three or more units, commercial), Toronto charges 2.0% on everything over $400,000 with no luxury tiers.

First-time buyer refunds

Ontario: a refund of up to $4,000. That works out to no provincial tax on the first $368,000 of the price. Buyers must be at least 18, Canadian citizens or permanent residents, must never have owned a home anywhere in the world (the same goes for a spouse while you were together), and must move in within nine months.
Toronto: a rebate of up to $4,475, which covers the MLTT on the first $400,000. The eligibility rules are similar, including the nine-month move-in rule.
If only some buyers on title qualify, the refund shrinks to their share. Your lawyer usually claims both refunds when the deal is registered. If not, you have 18 months to apply.

Foreign buyers also pay Ontario's 25% Non-Resident Speculation Tax and, in Toronto, the 10% Municipal Non-Resident Speculation Tax. This calculator does not include those.

How the calculator works

tax = sum over brackets of (part of price inside the bracket × bracket rate)

Ontario net = Ontario tax − min(Ontario tax, $4,000) for qualifying first-time buyers

Toronto net = Toronto tax − min(Toronto tax, $4,475) for qualifying first-time buyers

total = Ontario net + Toronto net

Worked example: an $800,000 Toronto home bought by a repeat buyer. Ontario tax is $4,475 + 2% × $400,000 = $12,475. Toronto tax is the same, $12,475, for a total of $24,950. First-time buyers get $4,000 + $4,475 back and pay $16,475.

This is an estimate for general information. It is not advice about your situation. Check the final numbers with your lender, your real estate lawyer, or the official source.

Sources

Last checked: October 10, 2026