Do Non-Resident Buyers Pay Both Municipal and Provincial Deed Transfer Tax in Nova Scotia?

This answer covers the law of Nova Scotia.

Yes, a non-resident buyer can face two separate taxes: the municipal deed transfer tax and the provincial non-resident deed transfer tax, which is charged in addition. The municipal tax is set by each municipality and collected through Land Registry when the deed is registered and recorded. Rates can reach 1.5 percent of the property's value. The purchaser files the Municipal Deed Transfer Affidavit of Value at registration.

The provincial tax is 10% of the Total Ownership Interest being transferred to non-residents, applied to the purchase price or assessed value, whichever is higher. It covers residential property with 3 dwelling units or less, including vacant land deemed residential. It applies to agreements signed after 31 March 2025; earlier ones fall under separate guidelines. The August 2026 release confirms it remains 10 per cent.

Buyers also pay a separate fee to record the deed, and HST on new units. Exemptions, such as transfers between spouses, can apply. An individual buyer who files an affidavit of intent to move does not pay at transfer, but must prove residency within 12 months for transfers on or after 6 August 2026, or tax, interest and possibly a penalty are assessed. A lawyer can confirm what applies to you.