Land transfer tax · 2026
Ontario land transfer tax
Ontario charges land transfer tax on every home purchase, in five bands from 0.5% to 2.5%. This is the amount outside the City of Toronto; Toronto buyers also pay a municipal tax.
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Ontario rates
Each rate applies only to the part of the price in that band.
| Part of the price | Rate |
|---|---|
| Up to $55,000 | 0.5% |
| $55,000 to $250,000 | 1% |
| $250,000 to $400,000 | 1.5% |
| $400,000 to $2,000,000 | 2% |
| Over $2,000,000 | 2.5% |
First-time home buyers
First-time buyers get up to $4,000 back, so a first home up to $368,000 pays no Ontario land transfer tax.
Ontario land transfer tax by price
Click a price for the band-by-band math.
| Price | Tax | First-time buyer |
|---|---|---|
| $300,000 | $2,975 | $0 |
| $350,000 | $3,725 | $0 |
| $400,000 | $4,475 | $475 |
| $450,000 | $5,475 | $1,475 |
| $500,000 | $6,475 | $2,475 |
| $550,000 | $7,475 | $3,475 |
| $600,000 | $8,475 | $4,475 |
| $650,000 | $9,475 | $5,475 |
| $700,000 | $10,475 | $6,475 |
| $750,000 | $11,475 | $7,475 |
| $800,000 | $12,475 | $8,475 |
| $850,000 | $13,475 | $9,475 |
| $900,000 | $14,475 | $10,475 |
| $950,000 | $15,475 | $11,475 |
| $1,000,000 | $16,475 | $12,475 |
| $1,050,000 | $17,475 | $13,475 |
| $1,100,000 | $18,475 | $14,475 |
| $1,150,000 | $19,475 | $15,475 |
| $1,200,000 | $20,475 | $16,475 |
| $1,250,000 | $21,475 | $17,475 |
| $1,300,000 | $22,475 | $18,475 |
| $1,350,000 | $23,475 | $19,475 |
| $1,400,000 | $24,475 | $20,475 |
| $1,450,000 | $25,475 | $21,475 |
| $1,500,000 | $26,475 | $22,475 |
| $1,750,000 | $31,475 | $27,475 |
| $2,000,000 | $36,475 | $32,475 |
| $2,500,000 | $48,975 | $44,975 |
| $3,000,000 | $61,475 | $57,475 |
When you pay it
Your lawyer pays it when the sale is registered on closing day, from the money you bring to closing. It can't be added to your mortgage.
Frequently asked questions
How much is land transfer tax in Ontario?
Ontario charges land transfer tax on every home purchase, in five bands from 0.5% to 2.5%. This is the amount outside the City of Toronto; Toronto buyers also pay a municipal tax. On a $500,000 home it comes to $6,475; on $1,000,000 it's $16,475.
Do first-time buyers pay less?
First-time buyers get up to $4,000 back, so a first home up to $368,000 pays no Ontario land transfer tax.
When is it paid?
Your lawyer pays it when the sale is registered on closing day, from the money you bring to closing. It can't be added to your mortgage.
Land transfer tax in other provinces
Rates for 2026. Sources: Ontario land transfer tax. Estimates for planning, not legal or tax advice. Your lawyer or notary confirms the final amount.