Calculate Ontario, Toronto or BC land transfer tax, or Quebec transfer duties, from your top bracket using the published rates.
Land transfer taxes are charged in brackets, like income tax: each slice of the price is taxed at its own rate. The shortcut is: tax = tax on all lower brackets + top rate x the part of the price in the top bracket. Find your row below, subtract the bracket start from your price, and enter the three numbers.
| Tax and price range | Bracket start | Top rate | Tax on brackets below |
|---|---|---|---|
| Ontario LTT, $400,000 to $2,000,000 | $400,000 | 2% | $4,475 |
| Ontario LTT, over $2,000,000 (one or two single-family homes) | $2,000,000 | 2.5% | $36,475 |
| Toronto MLTT, $400,000 to $2,000,000 | $400,000 | 2% | $4,475 |
| Toronto MLTT, $2,000,000 to $3,000,000 | $2,000,000 | 2.5% | $36,475 |
| Toronto MLTT, $3,000,000 to $4,000,000 (from 1 April 2026) | $3,000,000 | 4.4% | $61,475 |
| BC PTT, $200,000 to $2,000,000 | $200,000 | 2% | $2,000 |
| BC PTT, $2,000,000 to $3,000,000 | $2,000,000 | 3% | $38,000 |
| BC PTT, residential over $3,000,000 | $3,000,000 | 5% | $68,000 |
In Toronto you pay both Ontario LTT and MLTT, so for a price between $400,000 and $2,000,000 you can enter a 4% rate and $8,950. For Quebec, use your municipality's brackets from its tax bill or website.
Worked example (illustrative). A $1,000,000 home in Ontario outside Toronto: $1,000,000 - $400,000 = $600,000; $4,475 + 2% x $600,000 = $16,475.
Limits. The result is before first-time buyer refunds (up to $4,000 Ontario, $4,475 Toronto) and BC exemptions, and ignores non-resident taxes. Rates are as published by Ontario, the City of Toronto and the BC government; check them before you close.
Costs, Comparisons and 2026 Rules
How British Columbia's property transfer tax is calculated, who qualifies for the first-time buyer and newly built home exemptions, and worked examples at common prices.
Worked Examples and Checklists
The same $1,000,000 resale home bought in Toronto, Vancouver and a Quebec municipality, with land transfer tax, legal or notary fees and first-time buyer relief worked out.
Costs, Comparisons and 2026 Rules
Compare land transfer tax across Canadian provinces in 2026, including Ontario, Toronto, BC, Quebec's welcome tax and the provinces that charge only title fees.
Costs, Comparisons and 2026 Rules
How Ontario land transfer tax and Toronto's Municipal Land Transfer Tax are calculated in 2026, the new MLTT brackets above $3 million, first-time buyer refunds and NRST.
Costs, Comparisons and 2026 Rules
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.
