Ontario LTT
Ontario Land Transfer Tax Calculator 2026
Calculate Ontario land transfer tax and the first-time home buyer refund of up to $4,000. Buying in Toronto? Choose Toronto to add the municipal tax.
Official 2026 rates, verified October 9, 2026
Ontario land transfer tax rates
| Portion of 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% |
The 2.5% rate over $2 million applies to land with one or two single-family homes. Other property pays 2% above $400,000.
Ontario first-time home buyer refund
First-time buyers can get a refund of up to $4,000, which covers the full tax on homes up to $368,000. You must be at least 18, live in the home within nine months, and never have owned a home anywhere in the world (nor your spouse while you were together).
Ontario land transfer tax at common prices
| Price | Tax | First-time buyer |
|---|---|---|
| $300,000 | $2,975 | $0 |
| $500,000 | $6,475 | $2,475 |
| $750,000 | $11,475 | $7,475 |
| $1,000,000 | $16,475 | $12,475 |
| $1,250,000 | $21,475 | $17,475 |
| $1,500,000 | $26,475 | $22,475 |
| $2,000,000 | $36,475 | $32,475 |
Non-residents also pay the 25% Non-Resident Speculation Tax across Ontario.
Frequently asked questions
How much is land transfer tax in Ontario?
On a $750,000 home it's $11,475, or $7,475 for a first-time buyer. On $1,000,000 it's $16,475.
What is the Ontario first-time home buyer rebate?
A refund of land transfer tax of up to $4,000. It is usually claimed by your lawyer when the transfer is registered.
Do I pay land transfer tax twice in Toronto?
Yes. Toronto buyers pay both the Ontario tax and the Toronto municipal land transfer tax. Use the Toronto calculator.
Other land transfer tax calculators
All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.