Does Winnipeg charge a separate land transfer tax?

Yes. Properties within the City of Winnipeg are subject to both the provincial LTT and a separate Winnipeg Municipal Land Transfer Tax using the same rate schedule. Both are payable at the time of title registration. First-time homebuyers purchasing in Winnipeg may qualify for a Winnipeg LTT rebate of up to $4,500.

Do first-time buyers get a land transfer tax rebate in Manitoba?

There is no provincial first-time homebuyer LTT rebate in Manitoba. First-time homebuyers purchasing in Winnipeg may qualify for a Winnipeg municipal LTT rebate (up to $4,500). This rebate is applied at the time of purchase — contact the City of Winnipeg Assessment and Taxation department for current eligibility criteria.

When is Manitoba LTT paid?

Manitoba LTT is paid at the time of title registration through Land Titles in Manitoba. Your real estate lawyer collects the tax as part of the closing process and remits it to the province (and city, for Winnipeg purchases). It is due at closing — not annually.

What transfers are exempt from Manitoba LTT?

Exemptions include transfers between spouses or common-law partners, transfers resulting from death (by will or intestacy), transfers to a trustee in bankruptcy, and certain intra-corporate transfers. Consult a Manitoba real estate lawyer to confirm exemption eligibility for your specific transaction.

How does Manitoba LTT compare to Ontario?

Manitoba LTT is generally lower than Ontario's land transfer tax at equivalent purchase prices. Manitoba's top rate is 2.0% above $200,000; Ontario's is 2.0% above $400,000 and 2.5% above $2 million. For a $500,000 purchase in Winnipeg (with both provincial and city LTT), total LTT is approximately $14,000-$15,000, comparable to Ontario outside Toronto.

Is there GST on land transfer tax in Manitoba?

No. Land transfer taxes are not subject to GST. They are provincial and municipal taxes on the transfer of title, not on a supply of goods or services. Legal fees for the conveyancing that processes the LTT payment are subject to GST.

What is the Manitoba LTT on a $700,000 home?

On a $700,000 home: 0% x $30,000 = $0; 0.5% x $60,000 = $300; 1.0% x $60,000 = $600; 1.5% x $50,000 = $750; 2.0% x $500,000 = $10,000. Total provincial LTT = $11,650. If in Winnipeg, add the Winnipeg LTT (same calculation) for a combined total of approximately $23,300 before any rebate.

Does Manitoba charge LTT on agricultural land?

Manitoba LTT applies to all real property transfers, including agricultural land. The standard rate schedule applies. Certain farm transfers between family members may qualify for partial exemptions under Manitoba's farm transfer provisions — verify with Manitoba Finance or a real estate lawyer.

How is Manitoba LTT calculated on a new home?

For new homes, the LTT is based on the fair market value of the property, which typically equals the purchase price for arm's-length transactions. For pre-construction homes, LTT is based on the purchase price agreed in the purchase agreement, not the assessed value at the time of registration.

Manitoba Land Transfer Tax Calculator 2025

Calculate Manitoba's Land Transfer Tax using the five-tier bracket structure. Applies province-wide to all residential property purchases.

Reviewed by Canadian Money Help Editorial Updated April 25, 2026 Source Manitoba Finance — Land Transfer Tax

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Manitoba charges a Land Transfer Tax (LTT) on purchases of real property in the province. The tax uses a tiered rate structure applied to the property’s fair market value or purchase price, whichever is greater. Manitoba’s LTT rates are among the more moderate in Canada, exempting the first $30,000 of value and capping the top rate at 2.0% above $200,000.

How much is Manitoba land transfer tax?

On a $400,000 home in Manitoba: no tax on the first $30,000; 0.5% on $30,001 to $90,000 = $300; 1.0% on $90,001 to $150,000 = $600; 1.5% on $150,001 to $200,000 = $750; 2.0% on $200,001 to $400,000 = $4,000. Total = $5,650. There is no first-time home buyer rebate in Manitoba; all buyers pay the same schedule regardless of purchase history. In Winnipeg, buyers also pay a city education levy through the property tax assessment process, but this is not a closing cost.

How Manitoba LTT is calculated

Rate schedule and brackets

The Manitoba LTT rate schedule applies on a marginal basis: each rate applies only to the portion of the purchase price within that bracket. The 2025 brackets are:

$0 to $30,000: exempt (0%)
$30,001 to $90,000: 0.5%
$90,001 to $150,000: 1.0%
$150,001 to $200,000: 1.5%
Above $200,000: 2.0%

There is no top bracket surcharge for luxury properties in Manitoba, unlike Ontario (2.5% above $2,000,000) or BC (5.0% above $3,000,000). The schedule is set by Manitoba’s Tax Administration and Miscellaneous Taxes Act and has not changed significantly in recent years.

Fair market value vs purchase price

Manitoba LTT applies to the greater of the actual purchase price stated in the offer to purchase and the property’s fair market value. In a normal arms-length sale, these are the same. When the purchase price in a non-arms-length transaction (such as a sale between family members) is below market value, Manitoba’s Land Titles Office may assess LTT on the higher fair market value. Buyers in family transfers should confirm the assessment basis with their lawyer before closing.

No first-time buyer rebate

Manitoba does not offer a first-time home buyer rebate on LTT, unlike Ontario (up to $4,000) and BC (full exemption on homes to $500,000). Manitoba’s first-time buyer assistance is provided through other programs: the Manitoba First Time Home Buyer Incentive was discontinued in 2020, but the federal First Home Buyer’s Plan (FHSP) and RRSP Home Buyers’ Plan remain available to Manitoba residents.

Verified against source

Manitoba LTT rates are set under the Tax Administration and Miscellaneous Taxes Act, C.C.S.M. c. T2, Part 3. The rate schedule was confirmed from the Manitoba Finance Land Transfer Tax information page. The exemption for the first $30,000 is confirmed from the same source. These rates were verified in April 2026.

Manitoba LTT by purchase price — reference table

Purchase price	LTT payable	Effective rate
$200,000	$1,650	0.83%
$300,000	$3,650	1.22%
$400,000	$5,650	1.41%
$500,000	$7,650	1.53%
$750,000	$12,650	1.69%
$1,000,000	$17,650	1.77%

Comparison with other provinces

Manitoba’s top LTT rate of 2.0% with no luxury surcharge makes it one of the lower-cost provinces for LTT at mid-range prices. At $400,000, Ontario buyers pay $4,475 before any rebate and Toronto buyers pay an additional $4,475 municipal LTT, compared with Manitoba’s $5,650. At $750,000, Ontario LTT is $10,475 (less any rebate), versus Manitoba’s $12,650. BC buyers at $750,000 pay $12,000 PTT. Manitoba is more expensive than Alberta and Saskatchewan, which charge no LTT (only small administrative land title fees), but comparable to Ontario at typical Manitoba home prices.

How Manitoba LTT is paid

Manitoba LTT is paid at closing and remitted to the Manitoba Land Titles Office through the electronic land registration system operated by Service New Brunswick on behalf of Manitoba. The purchaser’s lawyer calculates the LTT, collects it as part of the closing funds, and remits it when registering the transfer of title. The tax is due on the date the transfer of land is registered; late payment accrues interest under the Tax Administration Act. There is no option to defer or pay LTT in instalments.

Edge cases

Exempt transfers

Certain transfers are exempt from Manitoba LTT: transfers between spouses (married or common-law) where no consideration is paid; court-ordered transfers following marriage breakdown; transfers from an individual to a wholly-owned corporation as part of an estate freeze or business reorganisation (subject to anti-avoidance rules); and transfers to a trustee in bankruptcy. All exemptions require the transfer to be registered with the appropriate exemption affidavit.

New construction

Manitoba LTT applies to new construction based on the purchase price in the agreement of purchase and sale, including GST/PST where they are not separately itemised. For new construction, the purchase price typically includes GST (5%); if the vendor includes GST in the stated price without separate notation, LTT is calculated on the GST-inclusive price. Buyers should confirm with their lawyer whether the purchase price is stated on a tax-inclusive or tax-exclusive basis before the LTT calculation is done.

Manitoba LTT vs other closing costs

At typical Manitoba home prices, LTT is often the largest single closing cost. Winnipeg’s median home price of approximately $380,000 (Winnipeg Regional Real Estate Board, Q1 2025) generates LTT of approximately $5,150 before adding legal fees ($1,500 to $2,500), title insurance ($250 to $400), home inspection ($400 to $600), and property tax adjustments ($500 to $1,000). Total closing costs for a $380,000 Winnipeg home typically range from $8,000 to $10,000. First-time buyers should budget for this on top of their down payment.

Related provincial housing programs

Manitoba residents may also qualify for the federal First Home Savings Account (FHSA), RRSP Home Buyers’ Plan, and the federal First-Time Home Buyer’s Tax Credit (federal non-refundable credit of $1,500 for qualifying purchases). Manitoba does not offer a provincial first-time home buyer tax credit specifically for LTT, but Manitoba’s Homeowners Affordability Tax Credit (HATC) provides a $1,500 annual non-refundable credit to qualifying Manitoba homeowners based on property taxes paid. The HATC is separate from LTT and applies after closing.

Manitoba LTT registration and remittance

Manitoba LTT is remitted through the Manitoba Land Titles system at the time the transfer is registered. The purchaser’s lawyer calculates the tax, collects it from closing funds, and pays it to the Land Titles Office electronically through the Teraview-equivalent Manitoba system. Unlike Ontario and BC, which use their own electronic land registration systems, Manitoba’s property registration is managed by Service New Brunswick under a contract with the Manitoba government. Payment is due on the day of registration; there are no instalment or deferral provisions. The registration receipt serves as confirmation that LTT has been paid and the transfer is recorded.

Methodology

Manitoba LTT: 0% on first $30K, 0.5% on $30K-$90K, 1.0% on $90K-$150K, 1.5% on $150K-$200K, 2.0% above $200K. Winnipeg: same additional schedule. First-time Winnipeg rebate up to $4,500 on municipal LTT only. TAMTA C.C.S.M. c. T2.

Frequently asked questions

How much is Manitoba land transfer tax?: Manitoba LTT uses a tiered structure: 0% on the first $30,000; 0.5% on $30,001-$90,000; 1.0% on $90,001-$150,000; 1.5% on $150,001-$200,000; 2.0% on the portion above $200,000. On a $400,000 purchase, the total provincial LTT is approximately $5,650.
Does Winnipeg charge a separate land transfer tax?: Yes. Properties within the City of Winnipeg are subject to both the provincial LTT and a separate Winnipeg Municipal Land Transfer Tax using the same rate schedule. Both are payable at the time of title registration. First-time homebuyers purchasing in Winnipeg may qualify for a Winnipeg LTT rebate of up to $4,500.
Do first-time buyers get a land transfer tax rebate in Manitoba?: There is no provincial first-time homebuyer LTT rebate in Manitoba. First-time homebuyers purchasing in Winnipeg may qualify for a Winnipeg municipal LTT rebate (up to $4,500). This rebate is applied at the time of purchase — contact the City of Winnipeg Assessment and Taxation department for current eligibility criteria.
When is Manitoba LTT paid?: Manitoba LTT is paid at the time of title registration through Land Titles in Manitoba. Your real estate lawyer collects the tax as part of the closing process and remits it to the province (and city, for Winnipeg purchases). It is due at closing — not annually.
What transfers are exempt from Manitoba LTT?: Exemptions include transfers between spouses or common-law partners, transfers resulting from death (by will or intestacy), transfers to a trustee in bankruptcy, and certain intra-corporate transfers. Consult a Manitoba real estate lawyer to confirm exemption eligibility for your specific transaction.
How does Manitoba LTT compare to Ontario?: Manitoba LTT is generally lower than Ontario's land transfer tax at equivalent purchase prices. Manitoba's top rate is 2.0% above $200,000; Ontario's is 2.0% above $400,000 and 2.5% above $2 million. For a $500,000 purchase in Winnipeg (with both provincial and city LTT), total LTT is approximately $14,000-$15,000, comparable to Ontario outside Toronto.
Is there GST on land transfer tax in Manitoba?: No. Land transfer taxes are not subject to GST. They are provincial and municipal taxes on the transfer of title, not on a supply of goods or services. Legal fees for the conveyancing that processes the LTT payment are subject to GST.
What is the Manitoba LTT on a $700,000 home?: On a $700,000 home: 0% x $30,000 = $0; 0.5% x $60,000 = $300; 1.0% x $60,000 = $600; 1.5% x $50,000 = $750; 2.0% x $500,000 = $10,000. Total provincial LTT = $11,650. If in Winnipeg, add the Winnipeg LTT (same calculation) for a combined total of approximately $23,300 before any rebate.
Does Manitoba charge LTT on agricultural land?: Manitoba LTT applies to all real property transfers, including agricultural land. The standard rate schedule applies. Certain farm transfers between family members may qualify for partial exemptions under Manitoba's farm transfer provisions — verify with Manitoba Finance or a real estate lawyer.
How is Manitoba LTT calculated on a new home?: For new homes, the LTT is based on the fair market value of the property, which typically equals the purchase price for arm's-length transactions. For pre-construction homes, LTT is based on the purchase price agreed in the purchase agreement, not the assessed value at the time of registration.