Land Transfer Tax Calculator
Estimate Ontario and Toronto land transfer tax, including first-time buyer rebates.
Statutory rates current as of April 2026, for residential purchases (one or two single-family residences). Confirm with your lawyer.
Estimates only. Not financial, legal, tax, or mortgage advice. Confirm with your lawyer, lender, or mortgage professional.
How Ontario land transfer tax is calculated
Land transfer tax is charged on the purchase price when a property changes hands, and it is marginal: each rate applies only to the part of the price inside its band, the same way income tax brackets work. On a $800,000 home, the first $55,000 is taxed at 0.5%, the portion up to $250,000 at 1%, and so on, for $12,475 in total.
| Portion of the price | Provincial rate |
|---|---|
| Up to $55,000 | 0.5% |
| $55,000 to $250,000 | 1% |
| $250,000 to $400,000 | 1.5% |
| $400,000 to $2,000,000 | 2% |
| Over $2,000,000 | 2.5% |
Rates in effect since January 2017, for land with one or two single-family residences.
Toronto’s municipal land transfer tax
Buying in the City of Toronto means paying a second, municipal land transfer tax on top of the provincial one. Its rates match the provincial schedule on the first $3,000,000, so most Toronto buyers pay roughly double. Higher graduated rates apply to the most expensive homes:
| Portion of the price | Toronto rate |
|---|---|
| $3,000,000 to $4,000,000 | 4.4% |
| $4,000,000 to $5,000,000 | 5.45% |
| $5,000,000 to $10,000,000 | 6.5% |
| $10,000,000 to $20,000,000 | 7.55% |
| Over $20,000,000 | 8.6% |
City of Toronto rates effective April 2026. No other Ontario municipality charges its own land transfer tax.
Land transfer tax at common prices
| Price | Outside Toronto | First-time buyer | In Toronto | First-time buyer |
|---|---|---|---|---|
| $500,000 | $6,475 | $2,475 | $12,950 | $4,475 |
| $800,000 | $12,475 | $8,475 | $24,950 | $16,475 |
| $1,200,000 | $20,475 | $16,475 | $40,950 | $32,475 |
| $2,000,000 | $36,475 | $32,475 | $72,950 | $64,475 |
| $3,500,000 | $73,975 | $69,975 | $157,450 | $148,975 |
“In Toronto” is the provincial and municipal tax combined. First-time buyer columns assume the buyer qualifies for the full refunds.
First-time buyer refunds
Ontario refunds up to $4,000 of the provincial tax for eligible first-time buyers, which covers the whole tax on a home priced up to about $368,000. Toronto refunds up to $4,475 of its municipal tax, covering it in full up to about $400,000.
To qualify for the provincial refund you must be at least 18, occupy the home as your principal residence within nine months of buying it, and never have owned a home, or an interest in one, anywhere in the world. If you have a spouse, they cannot have owned a home while they were your spouse. Toronto’s refund has its own conditions, and your lawyer usually confirms eligibility and claims the refunds when the purchase closes.
Land transfer tax is only one of the costs due on closing. The cash-to-close calculator adds it to your down payment, legal fees and title insurance, and the first-time buyer guide covers the down payment and savings programs that come before it.
Common questions
How much is land transfer tax on a $800,000 home in Ontario?
Do first-time home buyers pay land transfer tax in Ontario?
Is there land transfer tax outside Toronto?
When is land transfer tax paid?
Which rates does this calculator use?
These estimates cover residential purchases of land with one or two single-family residences. Other property types follow different rules, and foreign nationals, foreign corporations and taxable trustees may also owe Ontario’s Non-Resident Speculation Tax, which this calculator does not include.
Turn these numbers into a plan
Have a DistrictIQ agent walk you through what this means for your budget and your next move.