Land Transfer Tax Calculator
Enter a purchase price to see the estimate.
Ontario and Toronto land transfer tax estimate for home buyers
This calculator estimates Ontario Land Transfer Tax and, when City of Toronto is selected, Toronto Municipal Land Transfer Tax using the current residential rate schedules for property containing one or two single-family residences. First-time buyer mode shows potential Ontario and Toronto rebates, while the optional non-resident section can illustrate additional NRST and MNRST amounts.
Land transfer tax is only part of the cash needed to close.
After you know the tax, check the down payment, legal costs, mortgage-insurance sales tax and other closing cash before you make an offer.
Quick answers before you send your scenario.
Does owning a home outside Canada affect first-time buyer status?
Yes. Ontario and Toronto rules can consider whether you have ever owned a home or an ownership interest in a home anywhere in the world, not only in Canada.
Ontario eligibility rules →Can my spouse’s previous home ownership affect my rebate?
Yes. A spouse’s ownership history can affect eligibility, particularly if the spouse owned a home while they were your spouse. Timing and purchaser shares can matter, so confirm the actual transaction with your lawyer.
Toronto rebate rules →Do foreign buyers have additional taxes?
Ontario’s Non-Resident Speculation Tax is 25% for applicable foreign entities and taxable trustees. Toronto also has a 10% Municipal Non-Resident Speculation Tax on certain residential purchases by foreign buyers. Definitions, exemptions and rebate rules are detailed, so the optional calculator estimate should never replace legal advice.
Ontario NRST information →Is land transfer tax included in the mortgage?
Usually no. Land transfer tax is normally part of the cash required at closing, separate from the mortgage advance. Your lender and lawyer should confirm how much cash must be available before closing.
Estimate cash to close →Does this calculator include every closing cost?
No. It focuses on selected land transfer taxes and rebates. Legal fees, title insurance, adjustments, lender charges, moving costs and other transaction-specific expenses are separate.
Use the Cash to Close Calculator →What happens if the property is outside Toronto?
Select Ontario — outside Toronto. The calculator will remove Toronto MLTT and Toronto MNRST from the estimate while keeping the applicable Ontario calculation.
Ontario LTT rates →What changed in Toronto in 2026?
For high-value residential properties containing one or two single-family residences, Toronto introduced higher graduated MLTT rates effective April 1, 2026. That makes it especially important to calculate tax using the current bracket structure rather than an old calculator or remembered rule.
City of Toronto — 2026 MLTT rates →Can first-time buyer rebates reduce the tax?
Yes. Ontario’s maximum first-time homebuyer refund is $4,000. Toronto’s maximum first-time homebuyer rebate is $4,475. Eligibility is not based only on whether this is the first property you have purchased in Canada; ownership and spouse rules can reach beyond Canada.
Ontario first-time homebuyer refund →What should I confirm before I make an offer?
Ask your lawyer and mortgage professional to confirm the closing funds you will need. Land transfer tax is only one part of closing: legal fees, title insurance, adjustments, lender requirements and property-specific costs can also matter.
Estimate cash to close →Which official sources are used for this guide?
Primary sources used for this guide:
Ontario — Calculating Land Transfer Tax →Ontario — First-Time Homebuyer Refund →
City of Toronto — MLTT Rates & Fees →
Ontario — Non-Resident Speculation Tax →
Have a property—or a move—in mind?
Bring the address, the numbers or the timing question. A focused 10-minute conversation can clarify the next step before you commit more time or money.