Ontario Land Transfer Tax Calculator 2026
The land transfer tax a buyer pays in Ontario, at the 2026 rates, with the first-time buyer rebate.
In Ontario, the land transfer tax on a $750,000 home is $11,475 in 2026, 1.53% of the price. A first-time buyer pays $7,475 after the rebate of $4,000. On the average home in the Greater Toronto Area, $1,006,409 in September 2026, it comes to $16,603.
Work out yours
Land transfer tax
$11,475.00
Effective rate: 1.53% of purchase price
Provincial
$11,475
Estimates only. Rates and thresholds change; always confirm with your lawyer at closing. Non-resident buyer taxes (NRST, FBT) are not included.
Ontario land transfer tax rates, 2026
Ontario land transfer tax
| Part of the price | Rate |
|---|---|
| First $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% |
Each rate applies only to the part of the price in its bracket, so the share of the price you pay is always below the top rate.
The land transfer tax at common prices
| Home price | Tax | Share of price | First-time buyer |
|---|---|---|---|
| $300,000 | $2,975 | 0.99% | Exempt |
| $500,000 | $6,475 | 1.29% | $2,475 |
| $750,000 | $11,475 | 1.53% | $7,475 |
| $1,000,000 | $16,475 | 1.65% | $12,475 |
| $1,500,000 | $26,475 | 1.76% | $22,475 |
| $2,000,000 | $36,475 | 1.82% | $32,475 |
| $3,000,000 | $61,475 | 2.05% | $57,475 |
On a typical home in Ontario
| Market | Price | Tax | First-time buyer | Month |
|---|---|---|---|---|
| Greater Toronto Area | $1,006,409 average price | $16,603 | $12,603 | September 2026 |
| Hamilton | $714,420 average price | $10,763 | $6,763 | September 2026 |
| Burlington | $1,064,663 average price | $17,768 | $13,768 | September 2026 |
| Waterloo Region | $702,817 average price | $10,531 | $6,531 | September 2026 |
Prices are from our monthly reports, linked in the table. For the down payment, the other closing costs and the income needed to buy one, see the cost to buy in GTA, the cost to buy in Hamilton, the cost to buy in Burlington and the cost to buy in Waterloo Region.
First-time buyers
First-time buyers get a refund of up to $4,000, which covers all of the tax on the first $368,000 of the price. You must be 18 or older, a citizen or permanent resident, never have owned a home anywhere in the world (nor your spouse, while you were together), and move in within nine months. Your lawyer claims it at closing.
The other help for first-time buyers in Ontario, from the federal savings accounts to provincial loans and rebates, is in our guide to first-time home buyer programs by province.
About the land transfer tax in Ontario
Ontario charges its land transfer tax on every purchase of land, which includes houses, condos, cottages and vacant lots. It is the buyer's cost, worked out on the price in marginal brackets like income tax, and paid through your lawyer when the transfer is registered on closing day.
Buyers in the City of Toronto pay a second, municipal land transfer tax on top of the provincial one: see the Toronto page. Foreign nationals and foreign companies also pay the 25% Non-Resident Speculation Tax across Ontario, which is not included here.
Toronto has its own page: Toronto.
Land Transfer Tax in Ontario: Quick Answers
How much is the land transfer tax in Ontario?
Ontario charges 0.5% on the first $55,000, 1% up to $250,000, 1.5% up to $400,000, 2% up to $2,000,000 and 2.5% above that. That is $6,475 on a $500,000 home, $11,475 on $750,000 and $16,475 on $1,000,000.
Do first-time buyers pay land transfer tax in Ontario?
First-time buyers get a refund of up to $4,000, which covers all of the tax on the first $368,000 of the price. You must be 18 or older, a citizen or permanent resident, never have owned a home anywhere in the world (nor your spouse, while you were together), and move in within nine months. Your lawyer claims it at closing. On a $500,000 home, that leaves $2,475 to pay instead of $6,475.
What is the land transfer tax on a typical home in the Greater Toronto Area?
The average price in the Greater Toronto Area was $1,006,409 in September 2026, so the tax on it is $16,603, or $12,603 for a first-time buyer.
Who pays the land transfer tax, and when?
The buyer, on closing day: your lawyer collects it with the other closing costs and pays it when the transfer is registered. It cannot be negotiated, deferred or added to the mortgage, so it must be in cash on top of the down payment.
Other provinces and cities
Sources
Rates checked October 2026. They change with budgets and by-laws, and your lawyer confirms the amount at closing. Taxes on non-resident buyers are left out.
Related guides & tools
Once you own the home, the yearly tax is on our Ontario property tax rates page.
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