Lowest $750k tax
$0
Calgary
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🇨🇦2026 · $750k closing tax · SFR · not FTB
Land Transfer Tax by City
Rank 11 Canadian cities by one-time land / property transfer tax at $750,000 purchase price (1–2 single-family residence). Highest: Toronto (~$22,950). Lowest: Calgary ($0 — no provincial LTT). Toronto’s MLTT premium over Mississauga is about $11,475.
By Sammy S. · Founder · AuthorUpdated for 2026
$0
Lowest (Calgary)
$22,950
Highest (Toronto)
$11,475
Toronto MLTT premium
$13,000
Vancouver BC PTT
Highest $750k tax
$22,950
Toronto
Tax year
2026
$750,000 purchase price (1–2 single-family residence)
Key finding — Toronto vs Mississauga vs Vancouver
At $750,000 (2026), Toronto’s modeled land transfer tax is about $22,950 (Ontario LTT + MLTT) vs $11,475 in Mississauga (Ontario only) and $13,000 in Vancouver (BC PTT). Calgary models $0 — Alberta has no provincial LTT.
Key takeaways
- Vignette: $750,000 purchase price (1–2 single-family residence), tax year 2026, SFR, not first-time, not foreign buyer.
- Highest closing tax in this set: Toronto at about $22,950 (Ontario LTT + Toronto MLTT).
- Lowest: Calgary at $0 — Alberta has no provincial land transfer tax.
- Toronto vs Mississauga: ~$22,950 vs ~$11,475 — MLTT is the entire municipal premium.
- Vancouver BC PTT ~$13,000; Montreal welcome tax ~$10,349; Calgary $0.
- Ontario first-time refunds max $4,000 (+ Toronto MLTT $4,475); BC FTHBP full FMV cap $835,000; Québec accès credit max $5,875 — all off in the ranking.
- Foreign-buyer layers (Ontario NRST 25%, Toronto MNRST 10%, BC additional PTT 20% in specified areas) are also off the baseline.
- Ontario cities outside Toronto share provincial LTT; BC cities share provincial PTT. City pages still matter for local search, FTB notes, and payment timing.
What land transfer tax by city means
Land transfer tax (Ontario), property transfer tax (BC), and droits de mutation / welcome tax (Québec) are one-time taxes on purchasing real estate. They are not the same as annual municipal property tax.
This hub ranks 11 cities on a fixed 2026 vignette so you can compare closing tax before you compare mortgages or property-tax bills.
Amounts reuse the same engine as the Land Transfer Tax Calculator Canada — published brackets only, no invented municipal fees.
Why the tax changes by city
Toronto is unique in this set: Ontario LTT plus municipal MLTT. At $750k that is about $22,950 versus $11,475 in Mississauga (provincial LTT only). City of Toronto graduated SFR MLTT rates apply from April 1, 2026.
British Columbia’s PTT is provincial — Vancouver and Victoria both model about $13,000 at $750k (1% to $200k + 2% thereafter under general brackets). Alberta cities such as Calgary model $0 because there is no provincial LTT.
Québec municipalities collect transfer duties. Montréal’s 2026 scale models about $10,349 at $750k; Ville de Québec’s official 2026 brackets add 2.5% ($500k–$750k) and 3% above, modeling about $11,861.
How Québec transfer duties are measured
Under Québec’s Loi concernant les droits sur les mutations immobilières, the tax base is the highest of (1) consideration paid, (2) consideration stipulated in the deed, and (3) market value — assessment roll value × the municipality’s comparative factor for the year of transfer.
Ville de Montréal publishes a 2026 comparative factor of 1.00; Ville de Québec publishes 1.08 for 2026. This hub ranks on purchase price for cross-city consistency — your notary will confirm the legal tax base.
Montréal invoices duties after transfer with payment due within 30 days of billing. Ville de Québec allows three equal instalments (30 / 90 / 150 days) when the bill exceeds $300.
First-time buyer relief (official caps)
Ontario: first-time purchaser LTT refund up to $4,000 on conveyances on/after Jan 1, 2017 (ontario.ca). Toronto stacks an MLTT first-time purchaser rebate up to $4,475. Both typically require Canadian citizen/PR status, principal-residence occupancy within nine months, and no prior home ownership worldwide; applications are due within 18 months.
British Columbia FTHBP (from Apr 1, 2024): full exemption of PTT on the first $500,000 of FMV when FMV ≤ $835,000; partial exemption under $860,000 (gov.bc.ca).
Québec (tax year 2026+): refundable crédit d’impôt pour l’accès à la propriété reimburses municipal transfer duties up to $5,875 — 100% of the first $5,000 plus 25% of the next $3,500 — claimed on the Québec return, not at closing. Revenu Québec phases the credit out when the tax base exceeds $750,000 (nil at $1,000,000).
What this ranking excludes
First-time buyer refunds/credits, foreign-buyer surcharges (Ontario NRST 25%, Toronto MNRST 10% from Jan 1, 2025, BC additional PTT 20% in specified areas), and newly built / family exemptions.
Land titles registration fees, MLTT administration fees, legal fees, title insurance, and adjustments on the statement of adjustments.
Annual property tax, vacancy taxes, and development charges — use Property Tax by City Canada for the municipal rate layer.
Head-to-head
Compare land transfer tax between two cities
Toronto’s MLTT premium, BC PTT, Montréal welcome tax, and Alberta’s $0 provincial LTT — side by side at the same purchase price.
Compare any two cities
Closing land transfer / property transfer tax at $750,000 purchase price.
11 cities
Land transfer tax by city rankings
Rank #1 is the lowest modeled net tax at $750,000 purchase price (1–2 single-family residence). First-time buyer relief is off.
| Rank | City | Tax stack | $750k net |
|---|---|---|---|
| #1 |  Calgary | No provincial land transfer tax | $0 |
| #2 | Edmonton | No provincial land transfer tax | $0 |
| #3 |  Montreal | Montreal transfer duties (welcome tax) | $10,349 |
| #4 |  Brampton | Ontario land transfer tax | $11,475 |
| #5 | Hamilton | Ontario land transfer tax | $11,475 |
| #6 | Mississauga | Ontario land transfer tax | $11,475 |
| #7 | Ottawa | Ontario land transfer tax | $11,475 |
| #8 | Quebec City | Quebec City transfer duties | $11,861 |
| #9 |  Vancouver | BC property transfer tax | $13,000 |
| #10 | Victoria | BC property transfer tax | $13,000 |
| #11 | Toronto | Ontario LTT + Toronto MLTT | $22,950 |
2026 highlights
Lowest closing tax
- #1 Calgary$0
- #2 Edmonton$0
- #3 Montreal$10,349
- #4 Brampton$11,475
- #5 Hamilton$11,475
Highest closing tax
- #11 Toronto$22,950
- #10 Victoria$13,000
- #9 Vancouver$13,000
- #8 Quebec City$11,861
- #7 Ottawa$11,475
Worked examples — 2026 engine at $750,000
Calgary (#1)
$0 — no provincial LTT (Alberta).
Montreal (#3)
~$10,349 on Montréal’s official 2026 welcome-tax brackets (0.5%–4% scale).
Mississauga (#6)
~$11,475 Ontario LTT only (same schedule as Ottawa/Hamilton outside Toronto).
Quebec City (#8)
~$11,861 on Ville de Québec’s 2026 municipal brackets (2.5% band $500k–$750k; 3% above).
Vancouver (#9)
~$13,000 BC PTT (1% to $200k + 2% to $2M under general brackets).
Toronto (#11)
~$22,950 Ontario LTT + MLTT (~$11,475 more than Mississauga).
First-time buyer relief (official caps)
Caps below come from ontario.ca, toronto.ca, gov.bc.ca, and Revenu Québec. Ranking vignettes leave these programs off.
Ontario LTT refund — max $4,000
Eligible first-time purchasers may claim a provincial LTT refund up to $4,000 (conveyances on/after Jan 1, 2017). Citizen/PR rules, principal-residence occupancy within nine months, and an 18-month application window apply (ontario.ca).
Toronto MLTT rebate — max $4,475
City of Toronto offers a separate first-time purchaser MLTT rebate up to $4,475 on top of the Ontario refund when eligibility criteria are met (toronto.ca rebate opportunities).
BC FTHBP — full FMV ≤ $835,000
From Apr 1, 2024, qualifying first-time buyers can exempt PTT on the first $500,000 when FMV ≤ $835,000; partial relief under $860,000. Property size and improvement rules apply (gov.bc.ca).
Québec accès credit — max $5,875
For acquisitions after Dec 31, 2025 (tax year 2026+), Revenu Québec’s refundable crédit d’impôt pour l’accès à la propriété reimburses municipal transfer duties up to $5,875. It is claimed on the tax return and phases out above a $750,000 tax base.
When transfer tax is typically paid
Timing follows provincial/municipal guidance. Your lawyer or notary confirms the exact due date for your deal.
Ontario / Toronto — at registration
Provincial LTT and Toronto MLTT are generally collected when the transfer is registered. First-time refunds are often netted at registration or claimed within 18 months afterward.
British Columbia — at Land Title registration
PTT returns are filed and tax is paid when the interest is registered at the Land Title Office, unless an exemption (including FTHBP) applies.
Montréal — 30 days after billing
Ville de Montréal bills transfer duties after the transfer; the invoice is payable in one instalment within 30 days of the billing date.
Ville de Québec — up to three instalments
When the bill exceeds $300, Québec City allows three equal payments without interest at 30, 90, and 150 days after the account is sent. Bills of $300 or less are due in full within 30 days.
How to use this ranking
Step 1
Read the $750k ranking
See which cities cost the most at closing on a shared purchase price.
Step 2
Open a city page
Review the local tax stack, price ladder, FTB notes, and payment timing.
Step 3
Compare two cities
Use Toronto vs Mississauga, Toronto vs Vancouver, or Calgary vs Toronto.
Step 4
Personalize
Run your price, FTB, and foreign-buyer flags in the land transfer tax calculator.
Common myths vs official rules
“Mississauga has the same land transfer tax as Toronto.”
Mississauga pays Ontario LTT only. Toronto stacks MLTT. At $750k that is about $11,475 vs $22,950 — a $11,475 municipal premium (City of Toronto MLTT).
“Vancouver’s transfer tax is a city tax.”
BC property transfer tax is provincial. Vancouver and Victoria model the same PTT at the same price (~$13,000 at $750k). Annual municipal property tax rates still differ by city.
“Alberta buyers pay a provincial land transfer tax.”
Alberta does not levy a provincial land transfer tax. Calgary and Edmonton show $0 in this model. Land titles registration fees and legal costs still apply and are not included here.
“Québec transfer duties always equal the sale price × brackets.”
The tax base is the highest of consideration paid, consideration stipulated, and market value (assessment × comparative factor). Montréal’s 2026 factor is 1.00; Québec City’s is 1.08 — so assessment-based bases can exceed the negotiated price.
“The Québec first-home credit reduces tax at closing.”
The crédit d’impôt pour l’accès à la propriété (max $5,875) is a refundable tax credit claimed on the Québec return for tax year 2026+, not a municipal rebate netted on the statement of adjustments.
Glossary
- Land transfer tax (Ontario)
- Provincial tax on the purchase of land in Ontario under the Land Transfer Tax Act. First-time purchaser refunds max $4,000.
- MLTT
- Toronto Municipal Land Transfer Tax — stacked on Ontario LTT for purchases in the City of Toronto. Graduated SFR rates from Apr 1, 2026; first-time rebate max $4,475.
- NRST / MNRST
- Ontario Non-Resident Speculation Tax (25% from Oct 25, 2022) province-wide for foreign nationals/corporations/taxable trustees. Toronto MNRST adds 10% from Jan 1, 2025.
- Property transfer tax (BC)
- British Columbia’s provincial tax on transfers of registered land interest (1% / 2% / 3% general brackets plus extra 2% on residential value over $3M).
- Additional PTT (BC foreign)
- 20% additional tax on the residential FMV share for foreign nationals/corporations/taxable trustees in specified areas (including Metro Vancouver and Capital Regional District).
- FTHBP
- BC First Time Home Buyers’ Program — from Apr 1, 2024 exempts PTT on the first $500,000 when FMV ≤ $835,000 (partial under $860,000).
- Welcome tax / droits de mutation
- Québec municipal transfer duties on property transfers. Provincial law sets minimum brackets; cities such as Montréal and Québec may adopt higher rates above $500,000. Tax base is the highest of three statutory amounts.
- Accès à la propriété credit
- Québec refundable tax credit (2026+) reimbursing municipal transfer duties up to $5,875; claimed on the tax return, not at closing.
- First-time buyer relief
- Ontario/Toronto refunds, BC FTHBP exemption, and Québec accès à la propriété credit — modeled in the calculator, not in the ranking baseline.
Related tools
Land transfer tax by city FAQs
We estimate one-time land / property transfer tax at closing for 11 major Canadian cities using published 2026 brackets. Rankings use $750,000 purchase price (1–2 single-family residence), single-family, not first-time, not foreign buyer.
At $750,000, Toronto ranks highest at about $22,950 (Ontario LTT + Toronto MLTT).
Calgary and other Alberta cities model $0 provincial land transfer tax. Among taxed cities in this set, Montreal is lowest at about $10,349 on the vignette (Quebec City’s municipal upper brackets raise it above Montréal at $750k).
Toronto stacks Ontario LTT with municipal MLTT. At $750k that is about $22,950 vs $11,475 in Mississauga (Ontario LTT only) — roughly $11,475 more.
No — both use BC provincial PTT. At $750k each models about $13,000. City property tax rates differ; closing transfer tax does not.
At $750k, Montreal transfer duties are about $10,349 vs Toronto’s $22,950. Montréal uses its own extended welcome-tax brackets; Toronto adds MLTT on top of Ontario LTT.
Alberta does not levy a provincial land transfer tax, so Calgary (and Edmonton) show $0 in this model. Land titles registration fees may still apply and are not included.
No — rankings leave FTB relief off for an apples-to-apples baseline. Ontario refunds up to $4,000 (plus Toronto MLTT up to $4,475), BC FTHBP (exempts PTT on the first $500,000 when FMV ≤ $835,000), and Québec’s accès à la propriété credit (max $5,875) can be modeled in the calculator.
Ontario NRST is 25% province-wide for foreign nationals/corporations/taxable trustees (from Oct 25, 2022). Toronto adds MNRST at 10% from Jan 1, 2025. BC charges additional PTT at 20% in specified areas (including Metro Vancouver and Capital Regional District). Ranking baselines leave foreign surcharges off.
Not always. Under Québec’s Loi concernant les droits sur les mutations immobilières, the tax base is the highest of consideration paid, consideration stipulated, and market value (assessment roll × comparative factor). This hub models purchase price for ranking; confirm the actual tax base with your notary.
Use the Land Transfer Tax Calculator Canada for price, first-time buyer, foreign-buyer surcharges, and jurisdiction toggles.