Land Transfer Tax
Ontario
| General | Fees |
| Over $ 55,000 | 0.50% |
| For land with 1 or 2 single-family home | + 0.5% over $400,000 |
| Between: $ 55,000 and $250,000 | 1.00% |
| Over $ 250,000 | 1.50% |
Toronto
| General | Fees |
| Over $ 55,000 | 0.50% |
| Between: $ 55,000 and $400,000 | 1.00% |
| Over $ 400,000 | 2.00% |
Ontario
| General | Fees |
|---|---|
| Less than $ 55,000 | 0.50% |
| Over $ 55,000 | 1.00% |
| Between: $ 55,000 and $250,000 | 1.00% |
| Between: $250,000 and $400,000 | 1.50% |
| Over $ 400,000 | 2.00% |
| For land with 1 or 2 single-family home | 2.50% over $2,000,000 |
Toronto
| General | Fees |
|---|---|
| Less than $ 55,000 | 0.50% |
| Over $ 55,000 | 1.00% |
| Between: $ 55,000 and $250,000 | 1.00% |
| Between: $250,000 and $400,000 | 1.50% |
| Over $ 400,000 | 2.00% |
| Over $2,000,000 | 2.5% |
Effective January 1, 2017 the above new Ontario land transfer tax rates take effect. Toronto Land Transfer Tax rates have not changed for now.