Can a non-resident buy property in Nova Scotia, and what taxes apply?
This answer covers the law of Nova Scotia.
Nova Scotia's provincial non-resident deed transfer tax applies where an ownership interest is granted to a non-resident of Nova Scotia, so it is worth checking how it applies to you before you sign.
The provincial tax is the part Nova Scotia spells out. For agreements signed after 31 March 2025, non-residents pay 10% of the Total Ownership Interest transferred to non-residents, calculated on the purchase price or assessed value, whichever is higher. Earlier agreements or transfers fall under separate guidelines. It applies to residential property with three dwelling units or less, including vacant land deemed residential, where any ownership interest goes to a non-resident of Nova Scotia. It is charged in addition to the separate municipal deed transfer tax.
There are exceptions. If you are an individual who intends to move to Nova Scotia, the tax is not payable at transfer, but you must later prove residency, within 12 months for transfers on or after 6 August 2026. Property willed to a non-resident, and transfers between spouses or common-law partners, are also exempt. Whether any other rules apply to you depends on your status and the property, so it is worth confirming with a lawyer.
Key takeaways
- Nova Scotia charges non-residents a provincial deed transfer tax of 10% on the higher of the purchase price or assessed value for agreements signed after 31 March 2025, while earlier agreements fall under separate guidelines.
- The tax applies to residential property with 3 dwelling units or less, including vacant land deemed residential.
- If you are an individual who intends to move to Nova Scotia, the tax is not payable at transfer, but you must later prove residency within the set window.
- Inherited property and transfers between spouses or common-law partners are exempt from the non-resident tax, and other situations depend on your facts, so confirm with a lawyer.