Historical Land Transfer Tax Rates
Land Transfer Tax Rates Payable on the Value of the Consideration for Registered Conveyances
| Effective Date | Residents of Ontario | Non-Residents of Ontario and Trustees for Non-Residents of Ontario | |
|---|---|---|---|
| All Land | All Land | ||
| May 7, 1997 | Amounts up to and including $55,000 - 0.5% Amounts exceeding $55,000 up to and including $250,000 - 1.0% Amounts exceeding $250,000 - 1.5% Amounts exceeding $400,000, where the land contains one or two single family residences - 2.0% |
Same rate as for residents of Ontario | |
| Unrestricted Land | Land that is not Unrestricted Land | ||
| June 1, 1989 | Amounts up to and including $55,000 - 0.5% Amounts exceeding $55,000 up to and including $250,000 - 1.0% Amounts exceeding $250,000 - 1.5% Amounts exceeding $400,000, where the land contains one or two single family residences - 2.0% |
Same rate as for residents of Ontario | 20% |
| January 1, 1986 | Amounts up to and including $55,000 - 0.5% Amounts exceeding $55,000 - 1% Amounts exceeding $250,000, where the land contains one or two single family residences - 1.5% |
Same rate as for residents of Ontario | 20% |
| April 11, 1979 | Amounts up to and including $45,000 - 0.4% Amounts exceeding $45,000 - 0.8% |
Same rate as for residents of Ontario | 20% |
| April 20, 1977 | Amounts up to and including $35,000 - 0.3% Amounts exceeding $35,000 - 0.6% |
Same rate as for residents of Ontario | 20% |
| April 10, 1974 | Amounts up to and including $35,000 - 0.3% Amounts exceeding $35,000 - 0.6% |
20% | 20% |
Land Transfer Tax Rates Payable on the Value of the Consideration for Unregistered Conveyances
| Effective Date | Residents of Ontario | Non-Residents of Ontario and Trustees for Non-Residents of Ontario | |
|---|---|---|---|
| All Land | All Land | ||
| May 7, 1997 | Amounts up to and including $55,000 - 0.5% Amounts exceeding $55,000 up to and including $250,000 - 1.0% Amounts exceeding $250,000 - 1.5% Amounts exceeding $400,000, where the land contains one or two single family residences - 2.0% |
Same rate as for residents of Ontario | |
| Unrestricted Land | Land that is not Unrestricted Land | ||
| July 19, 1989 | Amounts up to and including $55,000 - 0.5% Amounts exceeding $55,000 up to and including $250,000 - 1.0% Amounts exceeding $250,000 - 1.5% Amounts exceeding $400,000, where the land contains one or two single family residences - 2.0% |
Same rate as for residents of Ontario | 20% |
| April 10, 1974 | Not applicable | Not applicable | Not applicable |
