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Land transfer tax, the closing cost people forget.

One of the biggest cheques you write on closing day, anywhere in Ontario — and in Toronto you pay it twice. Pick your municipality and price to see the tax and any first-time-buyer rebate.

First-time buyer?

Toronto is the only Ontario municipality with its own land transfer tax — everywhere else in Ontario pays the provincial LTT only. First-time-buyer rebates apply where eligible.

Total land transfer tax due on closing
$26,950
$13,475
Provincial LTT
$13,475
Municipal (Toronto) LTT
First-time-buyer rebate
3.17%
Effective rate of price
Breakdown
Provincial land transfer tax$13,475
Toronto municipal LTT$13,475
Total due on closing$26,950
Budget the whole closing

Land transfer tax is one of several closing costs.

Legal fees, title insurance, appraisal and adjustments add up too. A licensed mortgage professional will map your full cash-to-close before you firm up an offer.

What a licensed mortgage professional does
  • Maps your full cash-to-close
  • Flags the rebates you qualify for

Illustrative estimate using published provincial and Toronto municipal land-transfer-tax brackets and standard first-time-buyer rebate limits. Rebate eligibility, high-value tiers and non-resident/speculation taxes are not modelled. Confirm the exact amount with your real-estate lawyer or notary before closing. Not an offer of credit.

How land transfer tax works in Ontario

Every property purchase in Ontario pays a provincial land transfer tax, charged on a sliding scale — 0.5% on the first $55,000, stepping up to 2.5% on the value above $2 million. It works the same way in every Ontario municipality, from Ottawa to Windsor.

Toronto is the exception. It’s the only Ontario municipality that adds its own municipal land transfer tax on top, on a similar scale — so a Toronto buyer effectively pays the tax twice. Buy anywhere else in the province and you pay the provincial tax only.

First-time buyers can claim a rebate of up to $4,000 off the provincial tax, and Toronto first-time buyers up to a further $4,475 off the municipal tax, where they qualify.

Land transfer tax is due in cash on closing — it can’t be rolled into your mortgage — so budget for it alongside legal fees, title insurance and adjustments.

Figures here are the published statutory rates and standard rebate limits, shown for illustration. Non-resident (speculation) taxes and high-value tiers aren’t modelled. Confirm your exact amount with your real-estate lawyer before closing.