In Mascouche, the welcome tax applies the provincial scale up to $500,000 (0.5% / 1% / 1.5%), then a municipal rate of 3% on the entire excess. On a 6-plex purchased for $2,000,000, that works out to approximately $50,610 in land transfer tax payable by the buyer — the 3% bracket alone accounting for $45,000. For a bill over $300, Mascouche allows payment in two instalments (30 and 60 days). Annual property taxes add each year as an operating expense — indicatively around $1.95 per $100 of assessed value in 2025, to confirm for 2026. This guide details how the welcome tax is calculated in Mascouche, presents the bracket-by-bracket example and covers the key exemptions to know. Amounts are indicative (2026): always confirm with the City of Mascouche and the assessment roll before signing.
What is the welcome tax and who pays it in Mascouche?
The "welcome tax" is the popular nickname for the land transfer tax. The term comes from the name of Minister Jean Bienvenue, who sponsored the legislation in the 1970s — it is not actually a "welcome gift." It is an amount the municipality collects each time a property changes hands on its territory, including income properties.
Three key points to remember for Mascouche:
- One-time payment. The land transfer tax is billed once, after the transfer at the notary — not every year like property taxes.
- Paid by the buyer. The new owner receives the bill, never the seller.
- Calculated on a tax base. The amount depends on a progressive scale applied to the property's value (see below).
For the detailed provincial framework and full terminology, see our welcome tax (land transfer tax) page and our guide welcome tax in Quebec 2026.
How to calculate the land transfer tax in Mascouche (2026 scale)
The calculation rests on two elements: the tax base and a bracket scale.
1. The tax base
The law requires using the highest of the following three values:
- the amount actually paid for the property;
- the consideration stipulated in the deed of sale;
- the assessment roll value multiplied by the current standardization factor.
For an income property sold at market price, it is usually the price paid that serves as the tax base.
2. The bracket scale
The base brackets are set by the province and indexed annually. Mascouche is among the municipalities that have exercised the power provided by law: it imposes a 3% rate on the entire portion of the tax base exceeding $500,000, in addition to the provincial scale on the lower brackets. Here is the scale in effect in Mascouche for 2026.
| Tax base bracket | Rate (2026) |
|---|---|
| $0 to $62,900 | 0.5% |
| $62,900.01 to $315,000 | 1.0% |
| $315,000.01 to $500,000 | 1.5% |
| Portion above $500,000 | 3.0% (Mascouche municipal rate) |
Source: brackets set by the Act Respecting Duties on Transfers of Immovables (CQLR c D-15.1) and the City of Mascouche by-law.
Provincial thresholds indexed as of January 1, 2026. The 3% municipal bracket above $500,000 is the rate adopted by Mascouche; confirm the exact scale with the City before making any decision.
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For an income property, the bulk of the land transfer tax falls in the 3% bracket above $500,000: the bill is significantly higher than with the provincial scale alone capped at 1.5%. Good to know: in Mascouche, a land transfer tax bill over $300 may be paid in two instalments (the first within 30 days of receiving the bill, the second within the following 60 days).
How much does the welcome tax cost on a $2,000,000 property in Mascouche?
Take a 6-plex purchased for $2,000,000 in Mascouche, assuming the price paid is the highest tax base. Here is the calculation using the Mascouche 2026 scale, which includes the 3% municipal bracket above $500,000:
- $0 to $62,900 × 0.5% = $314.50
- $62,900 to $315,000 ($252,100) × 1.0% = $2,521.00
- $315,000 to $500,000 ($185,000) × 1.5% = $2,775.00
- $500,000 to $2,000,000 ($1,500,000) × 3.0% = $45,000.00
- Total ≈ $50,610.50
The 3% municipal bracket weighs heavily: the portion above $500,000 alone represents $45,000 of the tax, compared to $22,500 if Mascouche had stayed at the provincial cap of 1.5%. For an income property whose value far exceeds half a million, this is the determining factor in the bill — to be integrated from the very first offer analysis.
This expense is part of the total acquisition cost for the buyer, on par with notary fees. An informed buyer integrates it into their yield analysis — hence the value of an purchase offer calculator and a GRM calculator to measure the impact on the justifiable price.
What are the property taxes on an income property in Mascouche?
Unlike the land transfer tax, property taxes are due every year. They are calculated by multiplying the value on the assessment roll by the rate set in the City's annual tax by-law.
As an indication, the residential property tax rate in Mascouche was around $1.95 per $100 of assessed value for the 2025 fiscal year. Added to that are generally:
- sector taxes (for example for sewers or local infrastructure);
- service charges and fees for water, residual materials and recycling;
- where applicable, the share related to regional services.
For the 2026 budget, the City of Mascouche aimed to keep the tax burden in check while contending with the significant rise in values under the new assessment roll. In practice, a higher assessed value can increase your bill even if the rate drops slightly. For an income property, these taxes are an operating expense: they reduce net income and therefore the economic value of the property.
Where to find your exact figures
The 2026 rates appear in Mascouche's annual tax by-law, and the exact amount appears on your tax bill. The $1.95/$100 figure is a 2025 benchmark: confirm the rate applicable to your property and sector with the City and the assessment roll.
What land transfer tax exemptions exist in Mascouche?
The law provides certain exemptions from the land transfer tax. The most common ones cover:
- transfers between spouses (married, in a civil union, or eligible common-law partners);
- transfers between close relatives in the direct line (parents and children, grandparents and grandchildren), subject to conditions;
- certain transfers between an individual and a corporation they control, or in the context of reorganizations, according to specific criteria.
In an income property sale between unrelated parties, these exemptions rarely apply: the buyer generally pays the full land transfer tax. These exemptions are technical and conditional — have your eligibility validated by your notary, as the conditions are strict.
What is the impact for the seller and buyer of a property in Mascouche?
For the seller, the good news is straightforward: the land transfer tax does not come out of their pocket. They do not need to set aside this amount. That said, property taxes are normally prorated to the date of sale at the notary — the portion covering the period after the sale is credited to the seller or adjusted between the parties.
For the buyer, the welcome tax and property taxes are part of the true cost of ownership. A structured buyer integrates them into their yield calculation before setting their price. This is exactly the logic of a cap rate (cap rate): the higher the fixed expenses, the lower the justifiable value of the property.
If you are considering selling your income property in Mascouche, our guide selling an income property in Mascouche details the steps, timelines and ways to receive a proposal without brokerage fees. You can also find all our calculators on the resources page. See also the welcome tax in Quebec.
In summary
In Mascouche, the buyer pays the land transfer tax once (progressive scale, increased to 3% above $500,000), while property taxes recur each year based on the assessed value. On a $2,000,000 6-plex, budget approximately $50,610.50. Bills over $300: 2 instalments allowed (30 and 60 days). Annual property taxes add: ~$1.95/$100 assessed (2025 indicative). The figures on this page reflect the 2026 scale; validate them with the City of Mascouche, the assessment roll and your notary or accountant — this guide does not replace professional advice.
