Ontario Land Transfer Tax Calculator
Estimate your provincial land transfer tax, the extra Toronto municipal tax, and any first-time buyer rebate — before you close.
Land transfer tax is usually one of the largest closing costs when you buy a home in Ontario. Enter your purchase price below to estimate it. If the property is in the City of Toronto, tick the box to add the municipal tax, and tick first-time buyer to apply the rebate.
Estimate only. Rates shown reflect Ontario and Toronto land transfer tax as generally in effect; rates, tiers, and rebate rules can change and eligibility conditions apply. Confirm the current figures with your lawyer before relying on them. This tool is general information, not legal or tax advice.
How Ontario land transfer tax works
Ontario applies land transfer tax on a marginal, sliding scale — each portion of the price is taxed at its own rate:
- 0.5% on the first $55,000
- 1.0% on $55,000 to $250,000
- 1.5% on $250,000 to $400,000
- 2.0% on $400,000 to $2,000,000
- 2.5% on the portion above $2,000,000 (for a home)
The extra tax in Toronto
If your home is inside the City of Toronto, you pay a second municipal land transfer tax on top of the provincial one, at similar rates — with additional higher tiers on high-value properties. Buyers elsewhere in the Greater Toronto Area and Hamilton pay only the provincial tax.
First-time home buyer rebate
Eligible first-time buyers can claim a rebate of up to $4,000 on the provincial tax, and up to $4,475 on the Toronto municipal tax. To qualify you generally must be at least 18, never have owned a home anywhere, and intend to live in the home — other conditions apply.
Common questions
How much is land transfer tax in Ontario?
Ontario charges land transfer tax on a sliding scale: 0.5% on the first $55,000, 1% up to $250,000, 1.5% up to $400,000, 2% up to $2,000,000, and 2.5% on the portion above $2,000,000 for a home. Use the calculator above for your exact price.
Do I pay extra land transfer tax in Toronto?
Yes. Homes in the City of Toronto pay a second, municipal land transfer tax on top of the provincial tax, at similar rates (with additional higher tiers on luxury properties). Buyers elsewhere in the GTA pay only the provincial tax.
Is there a first-time home buyer rebate?
Eligible first-time buyers can receive a rebate of up to $4,000 on the provincial tax, and up to $4,475 on the Toronto municipal tax. Eligibility rules apply — for example, you must not have owned a home before, anywhere.
When is land transfer tax paid?
It is paid on closing, when title transfers to you. Your real estate lawyer collects it and remits it as part of the closing, so it needs to be part of your closing-cost budget.
Thinking about buying or selling? See our real estate services or book a free consultation. This page is general information, not legal or tax advice.