Costs, Comparisons and 2026 Rules
Quebec welcome tax and notary fees: what buyers and sellers pay in 2026
How Quebec transfer duties (the welcome tax) are calculated and billed, why Montreal pays more, what the notary charges for, and the Quebec-specific costs sellers face.
In Quebec, the buyer of a property pays transfer duties (droits de mutation immobilière), better known as the welcome tax or taxe de bienvenue. The municipality, not the province, calculates and bills it a few weeks after the sale, using brackets of 0.5%, 1% and 1.5% that are indexed each year, with higher rates on upper slices in Montreal and other municipalities that have adopted them. The tax is based on the greatest of the price, the consideration and the municipal assessment adjusted by the comparative factor. Buyers also pay a notary to prepare and register the deed of sale and the mortgage (hypothec), while sellers typically pay for a current certificate of location, the notary's discharge of their mortgage and the broker's commission plus GST and QST.
This guide explains each cost and how Quebec differs from the rest of Canada. It belongs to Costs, Comparisons and 2026 Rules; for the national picture see land transfer tax by province.
How the welcome tax is calculated
The Act respecting duties on transfers of immovables sets the basic brackets. The thresholds are indexed every year and published by the Quebec government; for 2025 they were $61,500 and $307,800, and for 2026 they are $62,900 and $315,000. Check the figures for the year of your purchase on your municipality's website or with your notary.
| Basic bracket (2026 thresholds) | Rate |
|---|---|
| First $62,900 | 0.5% |
| $62,900 to $315,000 | 1.0% |
| Above $315,000 | 1.5% |
Municipalities may set higher rates on the part of the tax base above $500,000, up to 3%, and many have done so by by-law. The City of Montreal applies several additional brackets with rates above 1.5% on higher-value properties. Your municipality's rate table is the one that applies.
Tax base. The duties are calculated on the greatest of:
- the consideration (price) stated in the deed;
- the consideration stipulated for the transfer, including any amounts assumed; and
- the municipal assessment multiplied by the comparative factor for the municipality.
If you buy below the assessment, you will be billed on the assessment-based value.
Worked example (illustrative)
A $550,000 house in a municipality that applies only the basic brackets, using the 2026 thresholds:
- 0.5% x $62,900 = $314.50
- 1% x ($315,000 - $62,900) = $2,521.00
- 1.5% x ($550,000 - $315,000) = $3,525.00
- Total = $6,360.50
If the municipality has adopted a 3% rate above $500,000, the last line becomes 1.5% x $185,000 = $2,775 plus 3% x $50,000 = $1,500, for a total of $7,110.50.
In the land transfer tax calculator, enter $235,000 as the part above the bracket start, 1.5% as the rate and $2,835.50 as the tax on the brackets below (basic brackets only).
In Montreal, the same price could produce a higher bill because the city applies its own upper brackets. For a full comparison with Toronto and Vancouver, see buyer closing costs in three cities.
Exemptions and first-time buyers
Quebec has no general provincial first-time buyer exemption from transfer duties. Some municipalities run their own programs for first-time buyers or families (for example, a refund of part of the duties under conditions); check with your city before you buy.
Certain transfers are exempt or partly exempt, for example some transfers between spouses and between parents and children, and some transfers to a corporation controlled by the transferor. The notary indicates any exemption in the deed. Do not assume a family transfer is exempt without asking the notary.
When the bill arrives
The welcome tax is not paid at the notary's office on closing day. After the deed is registered in the Quebec land register, the municipality sends a bill, typically within a few months. Payment is due by the date on the bill, and interest runs on late payment. Many first-time buyers forget to keep cash aside for it, so set the amount aside before you sign.
What the notary does and charges
In Quebec, the notary is a public officer who drafts and receives the deed of sale and the hypothec deed for the lender, checks title, holds the funds in trust and registers the documents. Usually:
| Cost | Normally paid by |
|---|---|
| Deed of sale and title examination | Buyer (the buyer usually chooses the notary) |
| Hypothec deed for the buyer's lender | Buyer |
| Discharge (quittance) of the seller's old hypothec | Seller |
| Current certificate of location by a land surveyor | Seller, if the existing one is out of date or no longer reflects the property |
| Publication and registration fees | Included in the notary's account as disbursements |
| GST and QST on the notary's fees | The client |
Notaries quote fixed fees for a standard purchase with a mortgage; ask for a written quote and compare. The Chambre des notaires du Québec lists licensed notaries.
Quebec-specific seller costs and rules
- Broker commission plus 14.975% tax. GST (5%) and QST (9.975%) are added: a 4% commission becomes about 4.6% of the price. See how realtor commission works.
- OACIQ forms. Residential brokerage contracts and promises to purchase use OACIQ mandatory forms. Since 10 June 2022, a broker who represents the seller cannot also represent the buyer in the same transaction; an unrepresented buyer receives only fair treatment and information.
- Seller's declarations. When a broker is involved, the seller completes a declarations form about the property. Inaccurate answers can lead to claims after the sale.
- Legal warranty of quality. By default, a seller is liable for latent defects under the Civil Code of Québec. A sale "without legal warranty, at the buyer's risk" usually lowers the price and should be written by the notary.
Frequently asked questions
Is the welcome tax the same everywhere in Quebec?
No. The basic brackets are set by the province, but municipalities can apply higher rates on upper slices, so Montreal, Quebec City, Laval and smaller towns can bill different amounts for the same price. Check your municipality's table.
Can the welcome tax be included in my mortgage?
Not as a rule. It is billed after closing, so it must come from savings. Some lenders allow it to be counted in closing costs at approval; ask.
Do I need a lawyer in Quebec?
A notary is the professional for property transfers in Quebec. A lawyer may be needed for a dispute, for example a latent defects claim.
Is GST charged on a resale home in Quebec?
No. Resale homes are generally exempt from GST and QST. New homes are taxable; see GST/HST on new homes and check Revenu Québec for the QST side.
Sources
- Government of Quebec — transfer duties and indexed thresholds
- Chambre des notaires du Québec — role of the notary and directory
- OACIQ — brokerage contracts, mandatory forms and consumer guides
- Revenu Québec — QST and new housing rebates
- Ville de Montréal — Montreal transfer duty rates
