Land transfer tax calculator

Most buyers pay a one-time tax or title fee when land changes hands. It depends on the province, sometimes the municipality, whether there's a home on the land and whether you're a first-time buyer. Enter the price to see what you'd pay on top of it at closing.

Buying from outside the province or outside Canada? Some provinces add a tax, a limit or an approval: Can I buy land here?

Rates by province

Checked against the government sources linked below on 2026-09-30. Examples are for vacant land outside Toronto and Montréal. An estimate, not legal or tax advice: your lawyer or notary confirms the amount at closing.

British Columbia

Property transfer tax on the fair market value: 1% on the first $200,000; 2% from $200,000 to $2,000,000; 3% over $2,000,000. Source
A further 2% applies to the part over $3,000,000 of residential-class property.
First-time buyers' exemption: up to $8,000 off for a home worth $835,000 or less, reduced to nothing at $860,000. The land must be 0.5 ha (1.24 acres) or less to count in full; on more land only part of the value qualifies. The home must be your principal residence. Source
Newly built homes can be exempt up to $1,100,000 (reduced to nothing at $1,150,000); not included here.
Vacant land: $100,000: $1,000, $300,000: $4,000, $600,000: $10,000.

Alberta

Land title transfer fee on the value of the land: $50 plus $5 for each $5,000 or part of it. Source
Alberta has no land transfer tax, only this registration fee.
Vacant land: $100,000: $150, $300,000: $350, $600,000: $650.

Saskatchewan

Title transfer fee on the value of the title: nothing up to $500; $25 up to $6,300; 0.4% of the whole value above $6,300. Source
Saskatchewan has no land transfer tax, only this registration fee (fees from April 15, 2026).
Vacant land: $100,000: $400, $300,000: $1,200, $600,000: $2,400.

Manitoba

Land transfer tax on the fair market value: nothing on the first $30,000; 0.5% from $30,000 to $90,000; 1% from $90,000 to $150,000; 1.5% from $150,000 to $200,000; 2% over $200,000. Source
Land titles registration fees come on top.
Vacant land: $100,000: $400, $300,000: $3,650, $600,000: $9,650.

Ontario

Land transfer tax on the price: 0.5% on the first $55,000; 1% from $55,000 to $250,000; 1.5% from $250,000 to $400,000; 2% over $400,000. Source
With one or two single-family homes on the land: 0.5% on the first $55,000; 1% from $55,000 to $250,000; 1.5% from $250,000 to $400,000; 2% from $400,000 to $2,000,000; 2.5% over $2,000,000.
Toronto municipal land transfer tax, on top: 0.5% on the first $55,000; 1% from $55,000 to $250,000; 1.5% from $250,000 to $400,000; 2% over $400,000. With a home: 0.5% on the first $55,000; 1% from $55,000 to $250,000; 1.5% from $250,000 to $400,000; 2% from $400,000 to $2,000,000; 2.5% from $2,000,000 to $3,000,000; 4.4% from $3,000,000 to $4,000,000; 5.45% from $4,000,000 to $5,000,000; 6.5% from $5,000,000 to $10,000,000; 7.55% from $10,000,000 to $20,000,000; 8.6% over $20,000,000. Source
Toronto's rates over $3,000,000 for homes took effect April 1, 2026.
Foreign buyers also pay Toronto's 10% municipal non-resident speculation tax on most homes.
Toronto first-time buyers' rebate: up to $4,475, same conditions as Ontario's.
First-time buyers' refund: up to $4,000, for Canadian citizens and permanent residents who move into the home within 9 months. Source
Vacant land: $100,000: $725, $300,000: $2,975, $600,000: $8,475.

Quebec

Transfer duties (welcome tax) on the highest of the price and the assessed value times the municipality's comparative factor: 0.5% on the first $62,900; 1% from $62,900 to $315,000; 1.5% over $315,000. Source
A municipality may set a higher rate, up to 3%, on the part over $500,000; ask the municipality.
Montréal uses its own brackets: 0.5% on the first $62,900; 1% from $62,900 to $315,000; 1.5% from $315,000 to $552,300; 2% from $552,300 to $1,104,700; 2.5% from $1,104,700 to $2,136,500; 3.5% from $2,136,500 to $3,113,000; 4% over $3,113,000. Source
First-time buyers' tax credit (announced April 17, 2026, from January 1, 2026): all of the first $5,000 of duties and 25% of the rest, up to $5,875, for a home under $1,000,000 (reduced from $750,000). It's claimed on your Quebec tax return, not at closing. Source
Brackets for 2026; they're indexed every January.
Vacant land: $100,000: $685.50, $300,000: $2,685.50, $600,000: $7,110.50.

New Brunswick

Real property transfer tax on the greater of the price and the assessed value: 1%. Source
Vacant land: $100,000: $1,000, $300,000: $3,000, $600,000: $6,000.

Nova Scotia

Municipal deed transfer tax on the price, set by each municipality (1% to 1.5%): Annapolis County 1.5%, Annapolis Royal 1.5%, Middleton 1.5%, Antigonish County 1%, Town of Antigonish 1.5%, Cape Breton Regional Municipality 1.5%, Colchester 1.5%, Stewiacke 1%, Truro 1.5%, Cumberland County 1.5%, Amherst 1.5%, Oxford 1.5%, Clare 1%, District of Digby 1%, Town of Digby 1.5%, Guysborough 1%, St. Mary's 1.25%, Mulgrave 1.5%, Halifax 1.5%, East Hants 1.5%, West Hants 1.5%, Inverness County 1.5%, Port Hawkesbury 1.5%, Kings County 1.5%, Berwick 1.25%, Kentville 1.5%, Wolfville 1.5%, Chester 1.5%, District of Lunenburg 1.25%, Bridgewater 1.5%, Town of Lunenburg 1.5%, Mahone Bay 1.5%, Pictou County 1%, New Glasgow 1%, Town of Pictou 1%, Stellarton 1%, Trenton 1%, Westville 1%, Region of Queens 1.5%, Richmond County 1.5%, Barrington 1.5%, District of Shelburne 1.5%, Clark's Harbour 1%, Lockeport 1.5%, Town of Shelburne 1.5%, Victoria County 1.5%, Argyle 1%, District of Yarmouth 1%, Town of Yarmouth 1%. Service Nova Scotia list
Each municipality sets its own rate, up to 1.5% (list from Service Nova Scotia, July 2026).
Vacant land: $100,000: $1,500, $300,000: $4,500, $600,000: $9,000.

Prince Edward Island

Real property transfer tax on the greater of the price and the assessed value: nothing up to $30,000; 1% of the whole value above $30,000. Source
First-time buyers pay none if they're Canadian citizens or permanent residents who have lived in PEI for 6 months (or filed PEI tax returns for 2 of the last 6 years) and make it their principal residence. Newcomers can claim it back after living there 183 days. Source
Vacant land: $100,000: $1,000, $300,000: $3,000, $600,000: $6,000.

Newfoundland and Labrador

Deed registration fee on the value of the property: $100 plus $0.40 for each $100 or part of it over $500. Source
Newfoundland and Labrador has no land transfer tax, only this registration fee.
Vacant land: $100,000: $498, $300,000: $1,298, $600,000: $2,498.

Yukon, Northwest Territories and Nunavut

No transfer tax; land titles registration fees apply instead. We don't list them yet.

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