Ontario land transfer tax calculator
Instant provincial and Toronto municipal land transfer tax, with first-time-buyer rebates applied. Payable at final closing — on pre-construction, that's when title transfers, not when you sign.
- Ontario land transfer tax
- $12,475
- Total land transfer tax
- $12,475
Ontario rates
| Price portion | Rate |
|---|---|
| $0 – $55,000 | 0.5% |
| $55,000 – $250,000 | 1.0% |
| $250,000 – $400,000 | 1.5% |
| $400,000 – $2,000,000 | 2.0% |
| Above $2,000,000 | 2.5% |
Toronto municipal rates
| Price portion | Rate |
|---|---|
| $0 – $55,000 | 0.5% |
| $55,000 – $250,000 | 1.0% |
| $250,000 – $400,000 | 1.5% |
| $400,000 – $2,000,000 | 2.0% |
| $2,000,000 – $3,000,000 | 2.5% |
| $3,000,000 – $4,000,000 | 3.5% |
| $4,000,000 – $5,000,000 | 4.5% |
| $5,000,000 – $10,000,000 | 5.5% |
| $10,000,000 – $20,000,000 | 6.5% |
| Above $20,000,000 | 7.5% |
First-time-buyer rebates: up to $4,000 provincial and $4,475municipal. Non-resident buyers may also owe Ontario's 25% Non-Resident Speculation Tax — not included here.
Common questions
How much is land transfer tax in Ontario?
Ontario charges a marginal tax on the purchase price: 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% above that for single-family residences. On an $800,000 home the provincial tax is $12,475.
Do I pay double land transfer tax in Toronto?
Effectively yes. Homes inside the City of Toronto pay a municipal land transfer tax on top of the provincial one, with matching brackets up to $2M and graduated luxury tiers above $3M. An $800,000 Toronto purchase pays roughly $24,950 combined.
What is the first-time home buyer rebate?
Eligible first-time buyers get a rebate of up to $4,000 on the Ontario tax and up to $4,475 on the Toronto municipal tax. Together they eliminate land transfer tax entirely on homes up to roughly $368,000 (Ontario) and $400,000 (Toronto).
Is land transfer tax different on pre-construction homes?
The tax works the same, but it isn't due when you sign or pay deposits — it's payable at final closing, when title transfers. On a pre-construction condo that can be years after purchase, so budget for it alongside your closing costs.
Can land transfer tax be added to my mortgage?
No — it's a closing cost paid in cash on the day title transfers, on top of your down payment. Your lawyer collects and remits it as part of closing.
Shopping new construction? Toronto, Mississauga, and Brampton have the deepest inventories. Also see the deposit-schedule calculator and HST rebate estimator.
Estimates for general information only, based on published rates as of 2025. Confirm exact amounts with your real-estate lawyer before closing.