Foreign Buyer and Non-Resident Land Transfer Tax Guide
Buyer status can change closing costs dramatically. Check NRST, MNRST, B.C. additional property transfer tax, exemptions, refunds, and cash-to-close before relying on the base transfer tax.
Quick facts
- Ontario NRST: 25%
- Toronto MNRST: 10% effective January 1, 2025
- B.C. additional PTT: 20% in specified areas
- Buyer-status review: foreign entity, taxable trustee, nominee, exemption, refund
What to verify
- Ontario NRST is 25% and can apply in addition to ordinary Ontario land transfer tax.
- Toronto MNRST is 10% effective January 1, 2025 and applies in addition to Toronto MLTT for certain foreign buyers.
- B.C. additional property transfer tax is 20% on the foreign buyer or taxable trustee proportionate share of residential fair market value in specified B.C. areas.
Foreign buyer and non-resident tax matrix
| Jurisdiction | Extra tax layer | Trigger to verify |
|---|---|---|
| Ontario | NRST: 25% | Foreign nationals, foreign corporations, or taxable trustees acquiring residential property anywhere in Ontario. |
| Toronto | MNRST: 10% plus Toronto MLTT, effective January 1, 2025 | Certain foreign buyers of residential property in Toronto; the City states there is no grandfathering for agreements signed before January 1, 2025. |
| British Columbia | Additional PTT: 20% | Foreign national, foreign corporation, or taxable trustee registering residential property in specified B.C. areas, based on proportionate share of fair market value. |
| Vancouver | B.C. additional PTT can apply in Metro Vancouver | Foreign buyer or taxable trustee transactions in Metro Vancouver can stack ordinary PTT, residential value tiers, and additional PTT. |
Official sources
Related calculators and guides
Next step
Do not waive conditions until foreign-buyer tax exposure is checked.
Common questions
What should I verify for Foreign Buyer and Non-Resident Land Transfer Tax Guide?
Buyer status can change closing costs dramatically. Check NRST, MNRST, B.C. additional property transfer tax, exemptions, refunds, and cash-to-close before relying on the base transfer tax. Key items include Ontario NRST is 25% and can apply in addition to ordinary Ontario land transfer tax and Toronto MNRST is 10% effective January 1, 2025 and applies in addition to Toronto MLTT for certain foreign buyers.
What is the next step after using Foreign Buyer and Non-Resident Land Transfer Tax Guide?
Do not waive conditions until foreign-buyer tax exposure is checked. Use the calculator result as a planning estimate, then verify final costs with the official authority and the professional handling closing.
Which official source supports Foreign Buyer and Non-Resident Land Transfer Tax Guide?
Start with Ontario Non-Resident Speculation Tax, then confirm the final treatment with the official authority and the professional handling the transaction.
Last reviewed: 2026-06-25. Estimates are educational and should be verified with the official authority and the professional handling closing.