Do I pay Toronto's land transfer tax in Mississauga or Vaughan?

No. The municipal land transfer tax applies only within the City of Toronto's boundaries. Buy anywhere in the 905 — Mississauga, Vaughan, Markham, Brampton, Pickering — and you pay only the provincial tax, which is why the identical house across the boundary line carries half the transfer tax.

How is Ontario's land transfer tax calculated on an $800,000 home?

By bracket: 0.5% of the first $55,000 ($275), 1% of the next $195,000 ($1,950), 1.5% of the next $150,000 ($2,250), and 2% of the remaining $400,000 ($8,000) — $12,475 in total. In Toronto, the municipal tax adds the same again for $24,950.

Homeowner guide · Ontario

Land transfer tax in Ontario

Ontario charges a provincial land transfer tax in five tiers: 0.5% on the first $55,000, 1% to $250,000, 1.5% to $400,000, 2% to $2,000,000, and 2.5% above that — about $12,475 on an $800,000 home. First-time buyers can claim a refund of up to $4,000, which fully covers homes up to $368,333. If you're buying in the City of Toronto, a second municipal land transfer tax with matching brackets roughly doubles the bill, though Toronto adds its own first-time-buyer rebate of up to $4,475.

Ontario LTT on an $800,000 home — double it in Toronto: $12,475
Maximum first-time-buyer refund, covering homes to $368,333: $4,000
Non-resident speculation tax, province-wide since Oct 25, 2022: 25%

Toronto's second land transfer tax

Toronto is the only municipality in Canada with its own full land transfer tax, charged on top of Ontario's whenever the property sits inside the city's boundaries — the old Metro Toronto border, so Mississauga, Vaughan, Markham, and Pickering are all outside it. The municipal brackets mirror the provincial ones below $3 million, so the practical rule is: buying in Toronto doubles your land transfer tax. On an $800,000 home, that's $12,475 provincial plus $12,475 municipal — $24,950 in total, or $16,475 for a first-time buyer after both rebates.

Above $3 million, Toronto's municipal side climbs much faster. Effective April 1, 2026, the city's luxury tiers are 4.4% from $3 million to $4 million, 5.45% to $5 million, 6.5% to $10 million, 7.5% to $20 million, and 8.6% above $20 million. On a $5-million Toronto home, the municipal tax alone is now just under $160,000, and the combined provincial-plus-municipal bill exceeds $270,000 — worth knowing before you fall in love with the listing.

Claiming Ontario's first-time-buyer refund

The refund is worth up to $4,000 and is claimed by your lawyer electronically at registration, so it comes straight off what you owe at closing rather than arriving later as a cheque. To qualify you must be at least 18, never have owned a home (or an interest in one) anywhere in the world, and move in as your principal residence within nine months. A spouse's history counts against you: if your spouse owned a home while they were your spouse, neither of you can claim.

Toronto's municipal rebate of up to $4,475 uses essentially the same eligibility rules and is claimed the same way, at the same moment. A qualifying first-time buyer purchasing a $400,000 Toronto condo pays no municipal land transfer tax at all and only $475 of the provincial tax.

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Land transfer tax is one line on a closing bill that also includes legal fees, title insurance, and adjustments — and the rebates only help if someone remembers to claim them. Homeprint estimates your full closing bill for your province and city while you're still house-hunting, flags the first-time-buyer relief you qualify for, and keeps every closing document in one permanent vault from the day you get the keys.

Your land transfer tax and full closing costs calculated for your province — and for Toronto's double tax — before you offer
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Land transfer tax in Ontario — FAQ

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