Can a Non-Canadian Buy Property in Nova Scotia? Rules and Taxes

If you live outside Canada, or outside Nova Scotia, and want to buy a home or land here, two questions come up quickly. Are you allowed to buy, and what will it cost beyond the price? Federal rules on foreign buyers sit alongside the provincial rules, and they can change, so the federal side is something a lawyer should confirm for your situation before you make an offer.

This article focuses on what Nova Scotia itself requires. The main item is the non-resident provincial deed transfer tax, which can add a large cost to a purchase. It also covers the exceptions, the route for people who are moving here, and the other closing costs every buyer should expect.

This article covers the law of Nova Scotia.

Who the provincial tax applies to

The non-resident tax applies to residential property with 3 dwelling units or less, including vacant land deemed residential, when any ownership interest is granted to a non-resident of Nova Scotia. The test is residence in Nova Scotia. That means a buyer from another province can be caught as well as a buyer from another country.

Whether you are allowed to buy at all under federal foreign buyer rules is a separate question from this tax. Paying or avoiding the provincial tax does not answer it, so confirm your status with a lawyer early.

How the 10% tax is calculated

The tax is 10% multiplied by the total ownership interest being transferred to non-residents. It is calculated on the purchase price or the assessed value of the property, whichever is higher.

The 10% rate applies to agreements signed after 31 March 2025, and to transfers after that date where there is no agreement. Agreements or transfers on or before that date fall under separate Nova Scotia Provincial Non-resident Deed Transfer Tax Guidelines. The province has confirmed the tax remains at 10 per cent, and it was created in 2022.

If you plan to move to Nova Scotia

If an individual buyer states an intention to move to Nova Scotia, the tax is not payable at the time of transfer. The buyer must later provide proof of residency using the Proof of Residency Form and supporting documents submitted online. The regulations describe this as an affidavit that you intend to become a resident within 1 year.

The time allowed is 12 months for transfers on or after 6 August 2026, and 6 months for transfers before that date. Proof of residency is either a Nova Scotia health card, or both a Nova Scotia driver's licence or photo ID card and another form of proof acceptable to the Administrator.

• If you miss the deadline, the Administrator must assess tax and interest and may assess a penalty.
• If you cannot show proof, you complete the Unable to Demonstrate Proof of Residency Form.
• You may request one extra year for extenuating circumstances such as illness, a death or illness in the immediate family, fire, flood or natural disaster, or a delayed employment transfer. A denial can be appealed to the Minister.
• If you paid the tax and became a resident within 1 year of acquiring the property, you may apply for a refund within 2 years of acquiring it.

Transfers that are exempt

Each exemption has conditions, so do not assume yours applies without checking the details.

Other costs and next steps

Municipal deed transfer tax is separate and is charged in addition to the non-resident tax. Rates are set by each municipality and it is collected through Land Registry when the deed is registered. Municipal rates can go as high as 1.5 percent of the value of the property. The purchaser completes a Municipal Deed Transfer Affidavit of Value when the deed is registered. Buyers also pay a fee to record the deed, and HST applies to new units but generally not previously owned ones.

• Confirm your federal eligibility to buy before signing an agreement.
• Work out whether you are a non-resident of Nova Scotia and whether an exemption fits.
• Decide whether you will move here, and keep records of your residency steps.
• Budget for the non-resident tax, municipal tax, recording fee and any HST.
• Have a lawyer review the agreement before you sign.

Frequently asked questions