Closing costs and land transfer tax
Ontario land transfer tax follows the brackets published by the Ministry of Finance for registrations on or after January 1, 2017. Toronto's municipal tax follows By-law 132-2026 for transactions on or after April 1, 2026. Confirm the tax with your lawyer before you waive a condition. This page does not calculate rebates, exemptions, or the municipal non-resident speculation tax.
Enter a purchase price to calculate the tax from the brackets below.
Ontario, one or two single-family residences
| Portion of the price | Rate |
|---|---|
| $0.00 to $55,000.00 | 0.50% |
| $55,000.00 to $250,000.00 | 1% |
| $250,000.00 to $400,000.00 | 1.50% |
| $400,000.00 to $2,000,000.00 | 2% |
| Over $2,000,000.00 | 2.50% |
Ontario, other property
| Portion of the price | Rate |
|---|---|
| $0.00 to $55,000.00 | 0.50% |
| $55,000.00 to $250,000.00 | 1% |
| $250,000.00 to $400,000.00 | 1.50% |
| Over $400,000.00 | 2% |
Toronto, one or two single-family residences, from April 1, 2026
| Portion of the price | Rate |
|---|---|
| $0.00 to $55,000.00 | 0.50% |
| $55,000.00 to $250,000.00 | 1% |
| $250,000.00 to $400,000.00 | 1.50% |
| $400,000.00 to $2,000,000.00 | 2% |
| $2,000,000.00 to $3,000,000.00 | 2.50% |
| $3,000,000.00 to $4,000,000.00 | 4.40% |
| $4,000,000.00 to $5,000,000.00 | 5.45% |
| $5,000,000.00 to $10,000,000.00 | 6.50% |
| $10,000,000.00 to $20,000,000.00 | 7.55% |
| Over $20,000,000.00 | 8.60% |
Toronto, other property
| Portion of the price | Rate |
|---|---|
| $0.00 to $55,000.00 | 0.50% |
| $55,000.00 to $250,000.00 | 1% |
| $250,000.00 to $400,000.00 | 1.50% |
| Over $400,000.00 | 2% |