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Land Transfer Tax Calculator

Estimate provincial land transfer tax (LTT) across Canada for 2025, including first-time home buyer rebates.

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Estimates only. Always confirm with your lawyer or notary at closing. Toronto buyers pay Ontario LTT + Toronto Municipal LTT. Alberta and Saskatchewan have no provincial LTT — Alberta charges a land title registration fee only.

Land Transfer Tax

LTT payable
$0

How land transfer tax works

Land transfer tax is a one-time provincial tax paid by the buyer when ownership of property is transferred. Most provinces use a tiered system similar to income tax brackets — only the portion of the purchase price within each bracket is taxed at that rate. British Columbia calls it the Property Transfer Tax (PTT); Quebec refers to it as the "welcome tax" (droit de mutation).

Alberta and Saskatchewan are the only provinces without a provincial LTT. Alberta charges a small land title registration fee ($50 + $5 per $5,000 of value) and a mortgage registration fee using the same formula. City of Toronto buyers pay both the Ontario provincial LTT and the Toronto Municipal LTT, effectively doubling the cost — a $700,000 Toronto home incurs about $20,950 in combined LTT.

First-time home buyer rebates can significantly offset the cost: Ontario provides up to $4,000; Toronto up to $4,475; BC up to approximately $8,000 on homes under $500,000.

FAQ

Who pays land transfer tax?
The buyer pays LTT at closing (when the property is registered). It must come from savings — it cannot be added to your mortgage in most circumstances.
Are there exemptions?
Certain transfers between spouses or common-law partners, some family farm transfers, and eligible first-time home buyer purchases may qualify for rebates or exemptions. Rules vary by province.
Is LTT tax-deductible?
No — for principal residences, LTT is not deductible. For investment properties, it forms part of the adjusted cost base (ACB), reducing capital gains when you sell.
Does Alberta really have no LTT?
Correct. Alberta and Saskatchewan have no provincial land transfer tax. Alberta charges a small land title registration fee of $50 plus $5 per $5,000 of property value — a $700,000 home would cost about $750 in fees.