Ontario land transfer tax calculator
Estimate provincial land transfer tax, and Toronto's municipal tax if applicable, on a single-family or two-family home. First-time buyer refunds are applied only to the share you confirm is eligible under each program — we make no eligibility judgment.
Share confirmed eligible under this program, after spouse and ownership rules; get legal confirmation. Default 0%. Ontario refund rules
Estimated land transfer tax
Estimated net tax payable
$11,475.00
- Ontario land transfer tax (gross)
- $11,475.00
- Ontario first-time buyer refund
- −$0.00
- Combined net tax
- $11,475.00
Land transfer tax only — this is not your total closing cost. See the affordability calculator for a cash-to-close estimate.
Marginal bracket breakdown
| Portion of price | Rate | Tax |
|---|---|---|
| $0 – $55,000 | 0.50% | $275.00 |
| $55,000 – $250,000 | 1.00% | $1,950.00 |
| $250,000 – $400,000 | 1.50% | $2,250.00 |
| $400,000 – $2,000,000 | 2.00% | $7,000.00 |
Worked examples
| Scenario | Gross tax | Rebates | Net tax |
|---|---|---|---|
| $500,000 outside Toronto | $6,475 | −$4,000 | $2,475 |
| $500,000 in Toronto | $12,950 | −$8,475 | $4,475 |
| $900,000 in Toronto | $28,950 | −$8,475 | $20,475 |
| $500,000 in Toronto, 50% confirmed for each program | $12,950 | −$4,238 | $8,713 |
Calculated with the same engine as the calculator above. Rows without a stated share assume 100% confirmed for each program. With 0% confirmed, net tax equals gross tax.
Questions this calculator answers
How is Ontario land transfer tax calculated?
It is marginal: each portion of the price is taxed at its bracket rate (0.5% up to $55,000, 1% to $250,000, 1.5% to $400,000, 2% to $2,000,000, then 2.5% for 1–2 family homes). Toronto charges a separate municipal tax on top, with higher graduated rates above $3,000,000 from April 1, 2026.
How much is the first-time buyer refund?
Up to $4,000 provincially and up to $4,475 for Toronto. Each program applies its own spouse and ownership rules, and a refund is generally reduced in proportion to interests that don't qualify — so confirm each share separately with your lawyer. Being a first-time buyer for CMHC insurance purposes does not by itself establish eligibility for either program.
What does this estimate exclude?
It covers residential properties with one or two single-family residences only. It excludes Ontario's Non-Resident Speculation Tax, Toronto's foreign-buyer tax, registration and administration fees, special exemptions, and commercial, farm or other property classes. Your lawyer calculates the tax actually payable on closing.
Official sources
- Ontario Ministry of Finance — Land Transfer Tax
Source checked 2026-09-25
- City of Toronto — Municipal Land Transfer Tax
Source checked 2026-09-25
Educational estimate only; not tax, legal or mortgage advice. Read the Ontario cash-to-close guide.