In short
Quebec's welcome tax is calculated in brackets: 0.5% up to $62,900, 1% up to $315,000, 1.5% above — and your municipality can charge up to 3% on the portion above $500,000 (Laval does since 2026, Montreal has its own brackets). As an example, on $500,000 under the base schedule: about $5,611. The bill arrives after closing and is paid in cash — it cannot be financed in the loan.
The exact math: brackets, like income tax
Quebec's land transfer duties — the "welcome tax" — are calculated in brackets, on the highest of three bases: the price paid, the consideration in the deed, or the market value (municipal assessment × comparative factor — see why). In 2026, the base schedule is: 0.5% up to $62,900, 1% from $62,900 to $315,000, 1.5% above $315,000 (brackets indexed yearly).
As an example, on a $500,000 property: $314.50 + $2,521 + $2,775 = about $5,611. Beware the "single percentage" reflex: the tax is NOT 1.5% of the full price — the lower brackets soften the bill. The calculator below breaks it down bracket by bracket.
Interactive tool
Your welcome tax, bracket by bracket, in 20 seconds
Enter the price (or tax base) and your municipality's rate above $500,000: the calculator details every bracket.
2026 base schedule (brackets indexed yearly). Montreal applies its own higher brackets — for a precise Montreal figure, use the city's schedule. The official calculation belongs to your municipality; confirm with it or your notary.
The variable that changes everything: your municipality
For several years, the law has allowed municipalities to charge a higher rate — up to 3% — on the portion above $500,000. More and more are using it: Laval applies 3% above $500,000 since January 1, 2026, and Montreal has long had its own higher brackets, climbing with the price. Concretely: the same $700,000 house does not cost the same tax depending on which side of the municipal line it sits — the gap can reach thousands of dollars.
The reflex to have before submitting an offer: check YOUR municipality's schedule (municipal website or notary), and enter its rate in the calculator. For the interprovincial comparison — Alberta and Saskatchewan charge no land transfer tax, Toronto charges two — see our closing-costs table by province.
When and how it is paid — and who escapes it
Unlike other closing costs, the welcome tax is not paid at the notary's: the municipality bills you after the deed is registered, often weeks to months later — and the amount cannot be financed in the mortgage. It is the first-time buyer's classic budget trap: the bill arrives when the account is already drained by the down payment and the move. Plan for it in cash from the budgeting stage.
Exemptions exist in specific cases — notably certain transfers between spouses or in the direct line (parent-child), and other cases set out in the law. Some cities also offer targeted rebate programs (families, first-time buyers): check with your municipality, and have your case confirmed by the notary — they declare the tax base in the deed.
Frequently asked questions
How is the welcome tax calculated in 2026?
In brackets, on the tax base (the higher of the price paid or the market value): 0.5% up to $62,900, 1% from $62,900 to $315,000, 1.5% above — and your municipality can charge up to 3% on the portion above $500,000. On $500,000 under the base schedule: about $5,611.
When does the welcome tax bill arrive?
After the deed of sale is registered, generally weeks to months after closing. It is paid in cash to the municipality and cannot be financed in the mortgage — plan for it in your cash budget from the moment you make an offer.
Do all cities charge the same amount?
No. The base brackets are provincial, but municipalities can charge a higher rate — up to 3% — on the portion above $500,000. Laval applies it since 2026, and Montreal has its own higher brackets. Check your municipality's schedule before submitting an offer.
Can I be exempt from the welcome tax?
In specific cases set out in the law: notably certain transfers between spouses or in the direct line (parent-child). Some cities also offer targeted rebates (families, first-time buyers). Have your situation confirmed by your notary and your municipality.
2026 brackets verified — they are indexed yearly and municipal rates evolve: confirm the exact amount with your municipality or your notary.
Go further
Budget the whole closing, not just the down payment
Welcome tax, notary, adjustments: a good professional quantifies closing day to the dollar. Payotte verifies only one notary per sector, on facts.
Find my sector’s verified notary