In Mirabel, the welcome tax kicks in at 3% on every dollar above $500,000 (by-law no. 2455, in force since July 2021). On a $2,000,000 income property that works out to roughly $50,610 in transfer duties, $45,000 of which comes from the top bracket alone. On the other hand, Mirabel's residential property tax rate is one of the lowest in the region — approximately $0.317 per $100 of assessed value in 2026. This combination sets Mirabel apart and changes the profitability analysis for a multiplex. Bills of $300 or more may be paid in two installments over 60 days since January 2025. This guide explains how Mirabel's welcome tax is calculated, walks through the bracket-by-bracket example, and reviews the available exemptions. Figures are provided for reference only (2026): always confirm with the City of Mirabel and the assessment roll.
What is the welcome tax and who pays it in Mirabel?
The "welcome tax" is the popular nickname for the real property transfer duty. It is a sum that every Quebec municipality — Mirabel included — collects whenever a property located on its territory changes hands. It is governed by the Act respecting duties on transfers of immovables and applies equally to a house and to an income property in Mirabel.
The key point: it is the buyer who pays this duty, never the seller. The bill typically arrives within weeks or months of signing the deed before the notary. Since January 1, 2025, Mirabel allows a bill of $300 or more to be spread over two installments within 60 days. For a detailed look at the provincial mechanism, see our general guide on the welcome tax.
How is the welcome tax calculated in Mirabel (2026 scale)?
The calculation rests on two elements: the tax base and the bracket scale.
1. The tax base
The duty applies to the highest of the three following amounts:
- the price paid for the property;
- the consideration stipulated in the transfer deed;
- the value on the municipal assessment roll (adjusted by the applicable comparison factor).
For an income property, the municipal assessment may be established using an income approach, which tends to bring the roll value close to the actual sale price. That is one reason to always check the roll before finalizing a price.
2. The bracket scale
Mirabel has adopted a supplemental municipal rate (by-law no. 2455, in force since July 1, 2021) that adds a bracket at 3.0% on the portion exceeding $500,000. Below that threshold, the basic provincial scale (0.5% / 1.0% / 1.5%) applies. Provincial thresholds are indexed annually to the consumer price index; here is the scale applicable in Mirabel for 2026:
| Bracket of the tax base (2026) | Rate |
|---|---|
| $0 to $62,900 | 0.5% |
| $62,900 to $315,000 | 1.0% |
| $315,000 to $500,000 | 1.5% |
| Over $500,000 | 3.0% |
Source: brackets set by the Act respecting duties on transfers of immovables (CQLR c D-15.1) and municipal by-law no. 2455 of the City of Mirabel (in force since July 1, 2021).
The provincial thresholds ($62,900 and $315,000) are indexed annually and may shift by a few hundred dollars from year to year; the $500,000 municipal threshold is fixed. On a multi-million-dollar income property, the 3% bracket is the dominant item to anticipate. Source: City of Mirabel — taxation. Always confirm the current scale with the City before budgeting.
The $500,000 threshold changes everything
As long as the tax base stays below $500,000, the transfer duty in Mirabel is identical to any city using the provincial scale. Once the price exceeds $500,000 — which is common for a multiplex — every additional dollar is taxed at 3%, twice the provincial ceiling of 1.5%. Use our tool below for an estimate, then confirm with your official tax bill.
How much is the welcome tax on a $2,000,000 property in Mirabel?
Take an income property purchased for $2,000,000 in Mirabel, assuming this price equals or exceeds the roll value (the tax base is therefore $2,000,000). Applying the 2026 Mirabel scale, with the municipal rate of 3% above $500,000:
• 2nd bracket: ($315,000 − $62,900) = $252,100 × 1.0% = $2,521.00
• 3rd bracket: ($500,000 − $315,000) = $185,000 × 1.5% = $2,775.00
• 4th bracket: ($2,000,000 − $500,000) = $1,500,000 × 3.0% = $45,000.00
Total ≈ $50,610.50
The welcome tax would therefore be approximately $50,600 on this transaction, payable by the buyer — the 3% municipal rate above $500,000 accounts for $45,000 of that bill on its own. For comparison, without this municipal rate (provincial ceiling of 1.5%), the duty would be only about $28,200. This calculation is for reference (2026); indexed thresholds and the actual tax base must be confirmed with the City and the assessment roll.
To put this cost in the context of overall acquisition profitability, combine it with your yield analysis using the cap rate and the gross rent multiplier (GRM).
What property taxes apply to an income property in Mirabel?
Beyond the transfer duty paid once at purchase, the owner pays annual property taxes. For reference (2026), Mirabel's residential property tax rate is approximately $0.317 per $100 of assessed value (about 31.7 cents) — one of the lowest in the region. The City announced a declining rate for 2026 despite a new higher assessment roll.
A few important nuances for an income property:
- The applicable rate depends on the property category (residential, six or more units, non-residential): the exact rate for your property may differ from the base residential rate.
- Service charges (water, waste, etc.) may be added to the bill.
- The taxable value of a rental property may be established using an income approach, taking into account the rents generated and the sale price.
The only reliable documents are your tax bill and the assessment roll from the City of Mirabel. Before buying, request the current tax bill to know the actual annual charge.
Recommended verification
The rates and thresholds in this article are provided for reference for 2026 and are subject to indexing. Verify the exact amounts with the City of Mirabel (taxation department) and the assessment roll. This article is informational and does not replace advice from a notary or tax accountant.
What transfer duty exemptions exist in Mirabel?
The Act provides certain situations where the transfer duty is not payable. The most common exemptions include:
- transfers between spouses (married, in a civil union, or common-law partners meeting certain conditions);
- transfers between relatives in a direct line (parents–children, grandparents–grandchildren), relevant for real estate inheritance or estate planning;
- certain transfers to or from a corporation that meet strict conditions (including control requirements);
- transfers where the tax base is below $5,000.
These exemptions are precisely governed and come with conditions (and sometimes post-transaction disclosure obligations). For an income property held through a corporation or passed within a family, have your notary confirm your eligibility before the transaction.
What is the impact for the seller and the buyer of a property in Mirabel?
Although the welcome tax is paid by the buyer, it affects the seller in negotiations:
- For the buyer: the transfer duty is a closing cost to provision, in addition to notary fees and adjustments. On $2,000,000, these ~$50,600 (municipal rate of 3% above $500,000 included) are part of the real "entry cost" of the property.
- For the seller: this cost can influence the price a buyer is willing to offer. Always think in terms of net proceeds, supporting your asking price with the property's actual income.
Before setting or accepting a price, validate the property's value from its income using the purchase offer calculator, and find all our tools in the resources section. For further reading on the provincial mechanism, see our article Welcome Tax 2026: calculation and exemptions.
In summary
In Mirabel, the welcome tax follows the provincial scale (0.5% / 1.0% / 1.5%) up to $500,000, then applies a municipal rate of 3% above that (by-law 2455). On a multi-million-dollar multiplex, this top bracket becomes the dominant item — one to budget for without fail. On the other hand, Mirabel's property taxes are among the lowest in the region. Confirm every figure with the City of Mirabel and the assessment roll, then think in terms of net proceeds. Selling a property in Mirabel? See our direct purchase options.
