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The value of the consideration for the transfer.

Property is in the City of Toronto
Adds Toronto Municipal Land Transfer Tax
First-time homebuyer
Applies the available land transfer tax refunds

Refund eligibility depends on citizenship or residency status, age and occupancy timing. This calculator applies the maximum refund for an eligible first-time buyer; confirm your own eligibility separately.

Estimated tax

Ontario land transfer tax $0
Total payable at closing $0
View bracket maths
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What is land transfer tax?

Land transfer tax is generally payable when a purchaser acquires land or an interest in land in Ontario. The amount is generally calculated on the value of the consideration for the transfer, subject to applicable exemptions and refunds.

Purchasers of property anywhere in Ontario are generally subject to Ontario land transfer tax. Purchasers of property inside the City of Toronto are generally also subject to Toronto Municipal Land Transfer Tax, in addition to the Ontario tax.

First-time homebuyers

Eligibility requirements apply, and the availability and amount of a refund depend on the circumstances of each purchaser. Multi-purchaser and spousal situations can change both eligibility and the amount.

Eligible first-time homebuyers may qualify for land transfer tax refunds.

  • Ontario land transfer tax: up to $4,000
  • Toronto Municipal Land Transfer Tax: up to $4,475
  • Buying inside Toronto, the combined maximum refund may be up to $8,475

Ontario rates and a worked example

The Ontario tax is charged in bands, with each portion of the price taxed at its own rate.

First $55,000 at 0.5%; over $55,000 up to $250,000 at 1.0%; over $250,000 up to $400,000 at 1.5%; over $400,000 up to $2,000,000 at 2.0%; over $2,000,000 at 2.5%.

0.5% of the first $55,000 = $275. 1.0% of the next $195,000 = $1,950. 1.5% of the next $150,000 = $2,250. 2.0% of the remaining $100,000 = $2,000. Total Ontario land transfer tax: $6,475.

Charged in addition to the Ontario tax on properties inside the City of Toronto. Switch on the Toronto option above to include it in your estimate.

This calculator provides a general estimate only, based on the published Ontario and City of Toronto land transfer tax rate schedules held in our admin panel. It does not account for exemptions, the non-resident speculation tax, or property types outside a standard one-family residence. It is not legal, tax or financial advice — contact Alam Real Estate Law, the Ontario Ministry of Finance or the City of Toronto for a definitive calculation for your transaction.