Ontario Land Transfer Tax Calculator
Work out exactly what you owe on closing — provincial tax, Toronto's municipal tax, and both first-time buyer rebates. Rates are current as of August 2026 and include Toronto's new luxury brackets that took effect April 1, 2026.
Run a site your clients read? Embed this calculator on your own pages — free, no sign-up.
Calculate your land transfer tax
- Ontario land transfer tax
- $14,475
- Toronto municipal land transfer tax
- $14,475
- Toronto MLTT administration fee (incl. HST)
- $115.89
Estimate only, for planning purposes. Your real estate lawyer calculates the amount actually payable on closing. Non-residents may also owe Ontario's Non-Resident Speculation Tax, and Toronto adds a 10% Municipal Non-Resident Speculation Tax on certain residential purchases — neither is included above.
How Ontario land transfer tax is calculated
Land transfer tax is marginal, like income tax. You do not pay one flat rate on the whole price — each band of the price is taxed at its own rate, then the amounts are added together. On a $400,000 purchase the province charges 0.5% on the first $55,000 ($275), 1.0% on the next $195,000 ($1,950) and 1.5% on the final $150,000 ($2,250), for $4,475 in total.
If the property is inside the City of Toronto, that entire calculation runs a second time as the Municipal Land Transfer Tax — which is why a Toronto buyer pays roughly double what an identical purchase costs in Mississauga or Markham.
Ontario provincial rates (2026)
The top 2.5% band applies only where the land contains one or two single family residences. Other property is taxed at 2.0% above $400,000.
| Portion of the purchase price | Rate |
|---|---|
| Up to and including $55,000 | 0.50% |
| $55,000 to $250,000 | 1.0% |
| $250,000 to $400,000 | 1.50% |
| $400,000 to $2,000,000 | 2.0% |
| Over $2,000,000 | 2.50% |
Toronto municipal rates (from April 1, 2026)
Toronto City Council approved graduated rates for high-value homes on December 17, 2025. The bands above $3 million apply only to properties with one or two single family residences; all other property stays at 2.0% above $400,000.
| Portion of the purchase price | Rate |
|---|---|
| Up to and including $55,000 | 0.50% |
| $55,000 to $250,000 | 1.0% |
| $250,000 to $400,000 | 1.50% |
| $400,000 to $2,000,000 | 2.0% |
| $2,000,000 to $3,000,000 | 2.50% |
| $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% |
First-time buyer rebates
- Ontario: up to $4,000 — no provincial tax on the first $368,000 of the price.
- Toronto: up to $4,475, which fully covers the municipal tax on a home priced at $400,000 or less.
- Combined maximum: $8,475 for a first-time buyer purchasing in Toronto.
- You must be 18 or older, have never owned a home anywhere in the world, occupy the home as your principal residence within nine months, and be a Canadian citizen or permanent resident. Your spouse must also not have owned a home while you were spouses.
Toronto also charges an MLTT administration fee of $102.56 plus HST on every transaction, which the calculator includes in your closing total.
Common questions
Who pays land transfer tax in Ontario, the buyer or the seller?
The buyer pays. Land transfer tax is due on closing and cannot be rolled into your mortgage, so it has to come out of your closing cash along with legal fees and adjustments.
Why do Toronto buyers pay land transfer tax twice?
Properties inside the City of Toronto boundary pay the provincial land transfer tax plus a Municipal Land Transfer Tax (MLTT) levied by the city under the City of Toronto Act, 2006. The MLTT has applied since February 1, 2008. Buyers in the 905 — Mississauga, Brampton, Markham, Vaughan and the rest of the GTA — pay only the provincial tax.
How much is the first-time home buyer rebate in Ontario?
Up to $4,000 provincially, which means no provincial land transfer tax on the first $368,000 of the price. Buyers in Toronto can also claim a municipal rebate of up to $4,475, for a combined maximum of $8,475. You must be at least 18, have never owned a home anywhere in the world, occupy the home as your principal residence within nine months, and be a Canadian citizen or permanent resident.
What changed in Toronto's land transfer tax in April 2026?
On December 17, 2025 Toronto City Council approved graduated MLTT rates for high-value homes. Effective April 1, 2026, properties containing one or two single family residences pay 4.40% on the portion above $3 million, rising through 5.45%, 6.50% and 7.55% to 8.60% on any portion above $20 million. Below $3 million the rates are unchanged.
Can I avoid land transfer tax in Ontario?
Only in narrow cases. Certain transfers between spouses, transfers of farmed land between family members, and some transfers to or from a trustee are exempt. For an ordinary arm's-length purchase there is no way to avoid it — the first-time buyer rebate is the main relief available.
Can I put this calculator on my own website?
Yes. The calculator is free to embed on any site — build your snippet at realestatehq.ca/widgets/land-transfer-tax-calculator and paste it into your page. It resizes itself to fit, sets no cookies and tracks nothing about your visitors. The only condition is that you keep the credit line linking back to RealEstateHQ.
Is land transfer tax charged on the price including HST?
No. When HST applies to a purchase — typically a newly built home — the value of the consideration excludes the HST, so land transfer tax is not charged on the tax.
Put this calculator on your own website
Brokerages, mortgage brokers, real estate lawyers and blogs are welcome to embed this calculator for free. One snippet, no sign-up. It sizes itself to fit, works on mobile, sets no cookies and runs no tracking on your visitors — and we keep the rates current, so your copy updates whenever Ontario or Toronto changes them.
Sources
- Ontario Ministry of Finance — Calculating Land Transfer Tax
- Ontario Ministry of Finance — Land Transfer Tax Refunds for First-Time Homebuyers
- City of Toronto — Municipal Land Transfer Tax Rates & Fees
Rates last verified 12 August 2026.