Welcome Tax Calculator Land Transfer Tax — Québec 2026
Instantly calculate your real estate land transfer tax by city. Official indexed 2026 brackets, Montreal, Laval, Longueuil rates, exemptions and everything you need to know before signing.
3 brackets
Provincial base
up to 4%
Maximum rate in Montreal
3–6 months
Receipt deadline
What is the welcome tax in Québec?
The welcome tax, officially called the real estate land transfer tax (droit de mutation immobilière), is a municipal tax that every property buyer in Québec must pay upon the transfer of ownership. Whether you are buying a condo, a house, a plex or an income property, this tax applies.
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Key point to rememberThe welcome tax cannot be included in your mortgage. It is billed separately, 3 to 6 months after signing at the notary. Budget for this cash in addition to your down payment.
Official 2026 provincial brackets
Land transfer tax calculation by progressive brackets
The brackets are indexed annually based on Québec's CPI and apply by default in all municipalities, except those that have adopted additional rates.
Tax base bracket
Applicable rate
Maximum bracket amount
$0 to $62,900
0.5%
$314.50
$62,900.01 to $315,000
1.0%
$2,521.00
Above $315,000.01
1.5%
No limit
Example — $500,000 property (provincial schedule)
Bracket $0 – $62,900 × 0.5%$314.50
Bracket $62,900 – $315,000 × 1.0%$2,521.00
Bracket $315,000 – $500,000 × 1.5%$2,775.00
Total welcome tax$5,610.50
Rates by city — Québec 2026
Several major cities apply additional rates on the upper brackets. Here are the main ones to know.
Montreal
Up to 4.0%
The only city authorized to exceed 3%. Brackets up to 4% for high-value properties.
Laval
3.0% above $500,000
Standard provincial rate up to $500,000, then 3% on the excess.
Longueuil
3.0% above $500,000
Same structure as Laval.
Gatineau
3.0% above $500,000
Additional rate on the portion exceeding $500,000.
Mirabel, Sainte-Thérèse
3.0% above $500,000
Provincial schedule up to $500,000, then 3% on the excess (Mirabel: by-law 2455).
Blainville
3.0% above $750,000
Provincial schedule up to $750,000, then 3% on the excess.
How is the tax base determined?
The tax base is always the highest of the following three amounts:
The price actually paid (excluding GST and QST)
The price stated in the notarial deed of sale
The market value: municipal assessment × 2026 comparative factor
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Note for buyersEven if you negotiate a price below the municipal assessment, the tax will be calculated on the assessment if it is higher. Always check the assessment and comparative factor before budgeting.
Exemptions
Certain transfers are exempt from the welcome tax:
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Exempt transfers• Legally married or civil-union spouses • Direct ascending or descending line (parent → child, grandparent → grandchild)
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Siblings — NOT exemptContrary to popular belief, transfers between brothers and sisters are not exempt. The tax applies in full. For a $600,000 property, the bill can exceed $8,000.
In the case of an exemption, a supplementary duty may still apply: $0 if value is under $5,000, 0.5% between $5,000 and $40,000, or $200 if value exceeds $40,000.
Payment deadlines and terms
The invoice arrives 3 to 6 months after signing
The land transfer tax invoice is issued after the deed of sale is registered at the Land Registry. In practice, it arrives 3 to 6 months after signing at the notary. Once received, you have 30 days to pay in a single instalment.
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Exception — City of QuébecAllows payment in 3 equal interest-free instalments (at 30, 90 and 150 days) for amounts exceeding $300.
Frequently asked questions — Welcome tax Québec
The welcome tax is the popular name for the real estate land transfer tax — a mandatory municipal tax calculated on progressive brackets upon any property transfer. It applies to the highest of the purchase price, the notarial deed price and the market value (assessment × comparative factor).
0.5% on the first $62,900, 1.0% from $62,900 to $315,000, and 1.5% beyond. Some municipalities apply additional rates up to 3% (Laval, Longueuil, Gatineau) or up to 4% (Montreal, the only such case in Québec).
Under the standard provincial schedule: approximately $5,610.50. In Montreal: $5,610.50 as well at that price — the additional 2% bracket only begins at $552,300. In Laval: approximately $5,610.50 (the 3% rate applies only above $500,000). In Mirabel and Sainte-Thérèse, the 3% rate begins exactly at $500,000, so $5,610.50 at that price, then higher above.
Yes. Transfers between legally married or civil-union spouses are exempt, as are transfers in a direct line (parent to child or grandchildren). However, transfers between siblings, nephews or friends are NOT exempt. A supplementary duty up to $200 may apply even in exempt cases.
No. The invoice arrives 3 to 6 months after signing at the notary, after the mortgage disbursement. It must be paid in a single instalment within 30 days and cannot be financed. It is essential to budget for this cash in addition to your down payment.
Montreal operates under a special regime in the land transfer tax legislation. It is the only city in Québec authorized to exceed the 3% cap. Its additional brackets reach 2%, 2.5%, 3%, 3.5% and up to 4% for very high-value properties. For a $700,000 purchase, Montreal charges approximately $9,349 vs. $7,485 under the standard schedule.
The invoice generally arrives 3 to 6 months after signing at the notary. Once received, you have 30 days to pay in a single instalment. Exception: the City of Québec allows 3 equal interest-free instalments (30, 90 and 150 days) for amounts exceeding $300.
The tax base is always the highest of: (1) the price actually paid, (2) the price in the notarial deed, and (3) the market value (municipal assessment × comparative factor). Even if you buy below the assessed value, the tax will be calculated on the assessment if it is higher.
Laval, Longueuil, Gatineau, Brossard and Mercier apply a 3% rate on the portion exceeding $500,000. Several North Shore cities do the same: Mirabel and Sainte-Thérèse apply 3% above $500,000, and Blainville 3% above $750,000. Montreal exceeds this threshold with brackets up to 4%. The standard provincial schedule (maximum 1.5%) applies only to municipalities that have not adopted additional rates — always verify with your city.
Some municipalities offer first-time buyer programs. The best known is Montreal's Home Ownership Assistance Program, which can reimburse the entire tax under certain conditions. Other cities may have similar incentives — contact your municipality directly.
You remain responsible for payment even if the invoice does not reach you. If no notice is received several months after your purchase, contact your municipality. Land transfer duties constitute a priority claim secured by a legal hypothec on your property. Default results in interest and penalties.
This guide is provided for informational purposes only and does not constitute legal or tax advice. Consult a notary or tax specialist for advice tailored to your situation. Last updated: June 2026.
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