Ontario

Land transfer tax

Ontario’s land transfer tax, plus Toronto’s municipal land transfer tax inside the city, with both first-time buyer rebates.

Rules for

Purchase details

Purchase price

Before HST.

A home with one or two single-family residencesHouses, condos and cottages. Untick for multi-unit, commercial or vacant land.First-time home buyerCanadian citizen or PR, never owned a home anywhere (nor a spouse while married), and moving in within 9 months.In the City of TorontoToronto charges its own municipal land transfer tax on top.

Land transfer tax to pay

$12,475.00

Ontario land transfer tax: $12,475.00

Good to know

The refunds are at most $4,000 from Ontario and $4,475 from Toronto, never more than the tax, and are shared in proportion to what qualifying buyers own.
Toronto’s rates above $3 million are the ones in force from April 1, 2026. Council has asked staff to look at a larger first-time rebate; until a by-law changes it, the rebate stays at $4,475.
Not included: the 25% Non-Resident Speculation Tax, and Toronto’s own 10% on foreign buyers.

Where the rules come from

Ontario — calculating land transfer tax · checked 2026-09-29
Ontario — refunds for first-time homebuyers · checked 2026-09-29
Ontario — Non-Resident Speculation Tax · checked 2026-09-29
City of Toronto — MLTT rates and fees · checked 2026-09-29
City of Toronto — MLTT rebates · checked 2026-09-29

An estimate from the published government rules. The lawyer or notary registering the purchase works out the final amount; confirm with them before quoting a figure.