Municipal Land Transfer Tax (MLTT) Rates and Fees
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As a taxation measure granted under the City of Toronto Act, 2006, Toronto City Council approved:
- effective February 1, 2008, MLTT (Toronto Municipal Code Chapter 760) will be applied to purchases on all properties in the City of Toronto, in addition to the Provincial Land Transfer Tax
- effective March 1, 2017, to adopt item EX22.2, changing the MLTT rate structure and rebate eligibility criteria
MLTT Rates as of March 1, 2017
For all conveyances and unregistered dispositions of beneficial interest in land made on or after March 1, 2017
For property containing at least one, and not more than two, single family residences with a consideration value of:
| Value of Consideration | MLTT Rate |
|---|---|
| Up to and including $55,000.00 | 0.5% |
| $55,000.01 to $250,000.00 | 1.0% |
| $250,000.01 to $400,000.00 | 1.5% |
| $400,000.01 to $2,000,000.00 | 2.0% |
| Over $2,000,000.00 | 2.5% |
For all other non-single family residences with a consideration value of:
| Value of Consideration | MLTT Rate |
|---|---|
| Up to and including $55,000.00 | 0.5% |
| $55,000.01 to $250,000.00 | 1.0% |
| $250,000.01 to $400,000.00 | 1.5% |
| Over $400,000.00 | 2.0% |
Fees
| Description | Fee $ |
|---|---|
| MLTT Administration Fee – An administration fee for processing each MLTT transaction excluding HST (HST is payable on the transaction fee). | $79.50 + HST |
| MLTT Refund Fee – An administration fee for processing each MLTT refund transaction or rebate request made after the conveyance has been electronically registered. | $168.12 |
The administration fee will not be applicable for properties that qualify for a full exemption under Section 760 (14) of the Toronto Municipal Code and nominal value MLTT transactions wherein the value of consideration (VOC) is less than $14,399.00 CDN.