First-time home buyer land transfer tax refunds in Ontario

Eligible first-time purchasers may qualify for an Ontario land transfer tax refund of up to $4,000. A buyer purchasing in the City of Toronto may also qualify for a separate municipal land transfer tax rebate of up to $4,475. These are maximum amounts, not guaranteed savings; the refund can depend on eligibility, ownership share, purchase price and the home.

Who may qualify?

Ontario and Toronto have detailed rules about age, previous home ownership, citizenship or permanent-resident status, occupancy and co-purchasers. A spouse’s past ownership can affect eligibility. Review the official rules and ask your real estate lawyer to confirm the amount before closing.

Ontario first-time homebuyer refund rules ↗

Toronto municipal rebate eligibility ↗

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Information checked November 4, 2026. This page is general information, not tax or legal advice. Government rules can change; confirm with the Ministry of Finance, City of Toronto and your lawyer.