LTT Reference TableThe following numbers are for reference only. Your individual land transfer tax calculation should be calculated and verified by your solicitor. The following chart is based on the Land Transfer Tax (LTT) levied by the Province of Ontario as at May 1996, and the City of Toronto land transfer tax, which takes effect on February 1, 2008. Please note that the provincial and Toronto land transfer taxes can be amended by the Province and Toronto City Council.
Purchase Price
Provincial LTT
(Applies to all Ontario Properties, including Toronto)
Toronto LTT
(Applies to Toronto Properties only)
$55,000
$275
$275
$60,000
$325
$325
$65,000
$375
$375
$70,000
$425
$425
$75,000
$475
$475
$80,000
$525
$525
$85,000
$575
$575
$90,000
$625
$625
$95,000
$675
$675
$100,000
$725
$725
$105,000
$775
$775
$110,000
$825
$825
$115,000
$875
$875
$120,000
$925
$925
$125,000
$975
$975
$130,000
$1,025
$1,025
$135,000
$1,075
$1,075
$140,000
$1,125
$1,125
$145,000
$1,175
$1,175
$150,000
$1,225
$1,225
$155,000
$1,275
$1,275
$160,000
$1,325
$1,325
$165,000
$1,375
$1,375
$170,000
$1,425
$1,425
$175,000
$1,475
$1,475
$180,000
$1,525
$1,525
$185,000
$1,575
$1,575
$190,000
$1,625
$1,625
$195,000
$1,675
$1,675
$200,000
$1,725
$1,725
$205,000
$1,775
$1,775
$210,000
$1,825
$1,825
$215,000
$1,875
$1,875
$220,000
$1,925
$1,925
$225,000
$1,975
$1,975
$230,000
$2,025
$2,025
$235,000
$2,075
$2,075
$240,000
$2,125
$2,125
$245,000
$2,175
$2,175
$250,000
$2,225
$2,225
$255,000
$2,300
$2,275
$260,000
$2,375
$2,325
$265,000
$2,450
$2,375
$270,000
$2,525
$2,425
$275,000
$2,600
$2,475
$280,000
$2,675
$2,525
$285,000
$2,750
$2,575
$290,000
$2,825
$2,625
$295,000
$2,900
$2,675
$300,000
$2,975
$2,725
$305,000
$3,050
$2,775
$310,000
$3,125
$2,825
$315,000
$3,200
$2,875
$320,000
$3,275
$2,925
$325,000
$3,350
$2,975
$330,000
$3,425
$3,025
$335,000
$3,500
$3,075
$340,000
$3,575
$3,125
$345,000
$3,650
$3,175
$350,000
$3,725
$3,225
$400,000
$4,475
$3,725
$450,000
$5,475
$4,725
$500,000
$6,475
$5,725
$550,000
$7,475
$6,625
$600,000
$8,475
$7,725
$650,000
$9,475
$8,725
$700,000
$10,475
$9,725
$750,000
$11,475
$10,725
$800,000
$12,475
$11,725
$850,000
$13,475
$12,725
$900,000
$14,475
$13,725
$950,000
$15,475
$14,725
$1,000,000
$16,475
$15,725
see calculation chart at top of page
For additional information please contact the Ontario Ministry of Finance at 905-433-6361 (for provincial land transfer tax questions) or the City of Toronto at 416-338-0338 (for Toronto land transfer tax questions). The Toronto Real Estate Board assumes no responsibility for the accuracy or completeness of the information set out in this section.
