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City overlay · Buying your first home in Canada

First-time home buyer programs in Toronto

Toronto is the only Canadian city outside Quebec that charges a municipal land transfer tax on top of the provincial one. First-time buyers can stack two separate rebates.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 20, 2026 Methodology
$4,475 Max municipal rebate
$8,475 Combined provincial + municipal max
$400,000 purchase price Full municipal rebate up to

Municipal programs

Toronto Municipal Land Transfer Tax First-Time Purchaser Rebate

Rebate of up to $4,475 on the Toronto Municipal Land Transfer Tax (MLTT). Applied at registration. Combines with the Ontario $4,000 provincial rebate for a $8,475 combined maximum.

Eligibility

  • 18 or older
  • Canadian citizen or permanent resident (can become one within 18 months)
  • Has never owned a home anywhere in the world
  • Spouse must not have owned a home while they were your spouse
  • Must occupy as principal residence within 9 months

Form: MLTT First-Time Purchaser Rebate Declaration

What else to know

  • Toronto MLTT uses the same bracket structure as Ontario LTT, so a Toronto first-time buyer pays double the tax before rebates on any amount above $400,000 purchase price.
  • Non-residents pay an additional Toronto Municipal Non-Resident Speculation Tax on top of the MLTT. Confirm residency status before offer.
  • Rebate must be claimed at registration or within 18 months.

Estimate your land transfer tax