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Toronto Land Transfer Tax Calculator

Toronto land transfer tax calculator for 2025. Toronto is the only Ontario city where buyers pay BOTH provincial and municipal LTT, effectively doubling the closing cost. Provincial LTT: 0.5% to 2.5%. Toronto municipal LTT: mirrors provincial rates. Combined on a CA$800,000 home: approximately CA$22,950. First-time buyers get rebates up to CA$8,475 combined (CA$4,000 provincial + CA$4,475 Toronto).

Contexto de la Regla Regional

JurisdiccionCanada
MonedaCA$ (CAD)
Vigente desde1 ene 2025
Version1.0
Ultima revision1 mar 2026
Proxima revision1 jul 2026
Fuente: City of Toronto, Ontario Ministry of Finance

Canada Tasas y Reglas

Tax Bands

Provincial LTT: 0.5% to 2.5%2%
Toronto Municipal LTT: 0.5% to 2.5%2%
Combined on CA$400K-CA$2M portion4%
Combined above CA$2M5%

Surcharges

  • -Double LTT (provincial + municipal) applies only in Toronto
  • -Non-Resident Speculation Tax: 25%

Relief and Exemptions

  • -Ontario first-time buyer rebate: up to CA$4,000
  • -Toronto first-time buyer rebate: up to CA$4,475
  • -Combined first-time savings up to CA$8,475

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Aviso: Aviso: Esta calculadora usa reglas publicas vigentes desde la fecha indicada. Los resultados son solo informativos. Verifique con fuentes oficiales. Ultima revision: 1 mar 2026.

Formula

Total = Ontario LTT + Toronto municipal LTT

Toronto buyers pay two separate land transfer taxes calculated independently: the Ontario provincial schedule and the Toronto municipal schedule with its own bracket rates. Both are progressive and apply simultaneously, roughly doubling the total compared to buying elsewhere in Ontario.

Preguntas Frecuentes

How much total LTT on a CA$800,000 Toronto home?

Ontario provincial LTT: approximately CA$11,475. Toronto municipal LTT: approximately CA$11,475. Total: CA$22,950. First-time buyer: total after rebates approximately CA$14,475 (saving CA$8,475).

Why does Toronto have double land transfer tax?

Toronto is the only municipality in Ontario with its own land transfer tax, introduced in 2008 by city council. The municipal LTT mirrors provincial rates, effectively doubling the tax. This is a significant closing cost that does not apply in Mississauga, Brampton, Markham, or any other Ontario city.

What is the Toronto first-time buyer rebate?

Toronto offers its own first-time buyer rebate of up to CA$4,475 (covering the municipal LTT on the first CA$400,000). Combined with the Ontario provincial rebate (up to CA$4,000), first-time Toronto buyers save up to CA$8,475 total.

How does Toronto LTT compare to other GTA cities?

A CA$800,000 home: Toronto costs CA$22,950 in LTT. The same home in Mississauga, Brampton, or Markham costs only CA$11,475 (provincial LTT only, no municipal). This CA$11,475 difference drives some buyers to purchase just outside Toronto city limits.

Is Toronto municipal LTT likely to be abolished?

Unlikely. The municipal LTT generates approximately CA$800M-$1B annually for Toronto, representing about 7% of the city budget. While politically unpopular, no mayor has proposed eliminating it due to the revenue dependence.

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