Nova Scotia is unusual in that its Deed Transfer Tax rate is set by each municipality rather than the province. Most urban municipalities including Halifax Regional Municipality charge 1.5%. Some rural municipalities charge 1.0% or 0.5%.
Municipal DTT rates
- Halifax Regional Municipality: 1.5%
- Cape Breton Regional Municipality: 1.5%
- Most other: 0.5% to 1.5%
Non-Resident Deed Transfer Tax (2022)
Introduced April 2022 to cool the housing market. An additional 5% provincial tax applies to purchases by buyers who are not residents of Nova Scotia at closing. Rebates are available if the buyer moves to NS and makes the property their primary residence within six months.