Land Transfer Tax · Ontario

Ontario Land Transfer Tax Calculator

Provincial + Toronto Municipal LTT with first-time buyer rebates. Full marginal breakdown + sample bands.

Your Purchase

Inputs

$

First-time buyer rebates

Ontario: up to $4,000. Toronto: up to $4,475. Combined max for a Toronto first-time buyer: $8,475.

Total LTT Payable

$14,475

After $8,475 FTHB rebate

As % of Purchase Price

1.93%

On a $750,000 home

Line-by-line breakdown

Where the tax goes

Ontario Provincial LTT$11,475
Toronto Municipal LTT$11,475
Gross LTT (before rebates)$22,950
Ontario FTHB rebate− $4,000
Toronto FTHB rebate− $4,475
Net payable at closing$14,475

Sample bands

LTT at other price points (Toronto, first-time buyer)

Purchase PriceLTT Payable% of Price
$500,000$4,4750.90%
$750,000$14,4751.93%
$1,000,000$24,4752.45%
$1,500,000$44,4752.96%
$2,000,000$64,4753.22%
$3,000,000$124,4754.15%

These numbers are a good estimate. A licensed IndiBrick advisor will tune them against your actual file and current lender rates.

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Nitish Gupta

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Nitish Gupta

Co-Founder · Mortgage Agent Level 1

FSRA #128306+ yrsEnglish · Hindi · Punjabi

I personally review every purchase + renewal files, business development and respond within 2 business hours.

Questions you probably have

How does Ontario Land Transfer Tax work?+

Ontario LTT is calculated on a marginal (tiered) basis: • 0.5% on the first $55,000 • 1.0% on $55,001–$250,000 • 1.5% on $250,001–$400,000 • 2.0% on $400,001–$2,000,000 • 2.5% on anything above $2,000,000 Each tier only applies to the portion of the price in that range.

Do I pay Toronto Municipal LTT if I buy in the GTA?+

Only if you buy inside the City of Toronto (416 area — Etobicoke to Scarborough). Suburbs like Vaughan, Mississauga, Brampton, Markham, Richmond Hill, Oakville do NOT pay Toronto MLTT. Toronto MLTT is roughly equal to the Ontario provincial LTT for most price bands, so buying in Toronto doubles your LTT compared to a suburb purchase.

Am I eligible for the first-time buyer rebate?+

You qualify if: (1) you are a Canadian citizen or permanent resident, (2) you are 18+, (3) you occupy the home as your principal residence within 9 months of closing, (4) neither you nor your spouse has ever owned a home anywhere in the world. Both spouses must be first-timers to get 100% of the rebate; if only one is, you get 50%.

What is the combined rebate maximum?+

Ontario provincial FTHB rebate: up to $4,000. Toronto municipal FTHB rebate: up to $4,475. Combined maximum for a Toronto first-time buyer: $8,475. On a home priced under $368,000 in Toronto, the rebates fully eliminate LTT; above that price, you pay the balance.

When is LTT paid?+

At closing — your real estate lawyer collects it on the closing day and remits it to the province (and Toronto, if applicable). It is a CASH cost — LTT cannot be added to your mortgage. Budget for it up front.

Real numbers, real broker.

The math above is a good estimate — a licensed IndiBrick advisor will tune it against your file and current lender rates.

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