Land Transfer Tax is a government tax you pay on closing when you buy property in Ontario — separate from your lawyer's fee, and calculated on a rising scale. Enter your purchase price below for an instant estimate, including Toronto's municipal tax and first-time buyer rebates.
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Enter your purchase price, flag whether the property is in Toronto, and tell us if you're a first-time buyer. The estimate updates instantly — no email required.
Land Transfer Tax is just one line on your closing statement. See the full closing-cost breakdown → for everything else you'll pay.
The short version — the calculator above does the actual math for you.
Land Transfer Tax (LTT) is charged by the Ontario government whenever a property changes hands and the transfer is registered on title. It's the buyer who pays it, calculated as a percentage of the purchase price, and it's collected by your lawyer from your closing funds and remitted as part of registering the transfer — you never have to send a separate cheque to the government yourself.
Like income tax, LTT is charged on a marginal scale rather than a single flat rate. Different portions of the purchase price are taxed at different rates, with the rate climbing as the price climbs — so a $2 million home isn't simply taxed at its top rate across the whole price, only on the portion above each threshold. For most Ontario homes, the effective combined rate lands somewhere between 0.5% and 2.5% of the purchase price. The calculator above applies the currently published schedule automatically, so you don't need to work through the brackets yourself.
LTT applies to a change of ownership — it doesn't apply when you refinance a mortgage on a property you already own. It can, however, apply to a title transfer that adds or removes someone from ownership, and certain family transfers and corporate reorganizations qualify for exemptions or different treatment. If your situation isn't a straightforward purchase, a lawyer can confirm exactly how the tax applies once you start your file.
The City of Toronto charges its own tax on top of the province's.
The City of Toronto charges its own Municipal Land Transfer Tax (MLTT) on top of the provincial tax — a second tax that mirrors the province's brackets and, for a Toronto property, roughly doubles your total Land Transfer Tax bill. It's a distinct tax remitted to the city, calculated the same marginal way, and it applies in addition to the provincial tax, not instead of it.
Toggle "Property is in Toronto" in the calculator above to see both taxes together in one total. For more on who pays and how it's assessed, see Toronto's Municipal Land Transfer Tax: Who Pays and How Much →
Two separate rebates can apply to the same purchase.
Ontario offers a Land Transfer Tax rebate to eligible first-time home buyers, worth up to $4,000 provincially — enough to fully offset the tax on many entry-level purchases. If you're buying in the City of Toronto, the city offers a separate rebate of up to $4,475 against its municipal tax, on top of the provincial one.
Eligibility generally turns on whether you've owned a home before (anywhere in the world) and whether the property will be your principal residence. Because the rebate has to be claimed correctly at registration, our lawyers confirm your eligibility and file the paperwork on your behalf as part of closing, at no extra charge. Read more in Ontario Land Transfer Tax Rebate for First-Time Buyers: What You Can Claim →
Say you're buying a $750,000 condo in Toronto as a first-time buyer. The math runs on two separate brackets — provincial, then municipal — each with its own rebate:
Run your own number — any price, any city, any buyer status — in the calculator above; it uses the exact same brackets.
Land Transfer Tax is a government tax, not something we charge — here's what we do charge.
Not sure what a purchase in Ontario involves yet? Our buying guide walks through the whole process, from offer to closing day.
Land Transfer Tax and disbursements are billed at cost and itemized in writing before you commit, alongside the estimate this calculator gives you — so your quote, this page, and your final Statement of Account all match. See our complete pricing → for every matter type.
Ontario calculates Land Transfer Tax on a marginal scale — like income tax brackets — so higher portions of the purchase price are taxed at higher rates. For most homes, the effective combined rate lands between 0.5% and 2.5% of the purchase price. Two switches change that materially: a foreign national, foreign corporation or taxable trustee buying a home pays the 25% Non-Resident Speculation Tax on top, province-wide; and commercial or multi-unit land never reaches the 2.5% provincial band or Toronto's graduated tiers, capping at 2% instead. Enter your purchase price in the calculator above for an instant, current estimate.
Often, yes. Adding a name to title is usually treated as a partial transfer and can trigger Land Transfer Tax on the value of the interest transferred, though exemptions exist for some family situations. See our title transfer page, or start a file for a lawyer's read on your specific situation.
No — it has to be claimed at registration. If you qualify, your lawyer prepares and files the rebate paperwork as part of your closing, at no extra charge.
It's a close estimate based on the currently published Ontario and Toronto rates. Your lawyer confirms the exact amount, itemized in writing, before you close — so there are no surprises on closing day.
Yes. The Non-Resident Speculation Tax adds 25% of the purchase price on top of regular land transfer tax when a foreign national, foreign corporation or taxable trustee buys designated land — land containing at least one and not more than six single family residences. It has applied across all of Ontario since 25 October 2022, not just the Greater Golden Horseshoe. Rebates exist for provincial nominees, protected persons and some spouses of Canadian citizens or permanent residents, but they turn on facts we need to check before you rely on one. Note also that the first-time buyer refund requires a Canadian citizen or permanent resident, so it cannot be combined with NRST.
Book a 20-minute call with a real estate lawyer — $150, HST included, credited in full toward your file if you retain us (once payment is received), paid by Interac e-transfer.
You’ll pay $150 by Interac e-transfer on the next screen to confirm your time.