Do sellers pay land transfer tax in Ontario?
No.
In Ontario, land transfer tax is payable by the person acquiring the property. Selling a home does not trigger it. If you sell one home and buy another, you pay it on the home you buy — not on the home you sell.
A property inside the City of Toronto also carries a municipal land transfer tax, which is again paid by the buyer on the purchase.
So what do sellers actually pay?
Typically the commission set out in the listing agreement, legal fees, and the cost of discharging a mortgage. Other costs — a prepayment charge, staging, repairs, moving — depend on the property and on choices you make.
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Open the Seller Net SheetCommon questions
- Does a seller pay land transfer tax in Ontario?
- No. Ontario land transfer tax is payable by the person acquiring the property. Selling does not trigger it.
- Who does pay it?
- The buyer, on closing. If you sell one home and buy another, you pay it on the home you buy — not on the home you sell.
- What about Toronto?
- A property inside the City of Toronto also has a municipal land transfer tax, which is again paid by the buyer on the purchase.
- What do sellers actually pay?
- Typically the commission set out in the listing agreement, legal fees, and the cost of discharging a mortgage. Other costs such as a prepayment charge, staging, repairs or moving depend on the property and on choices you make.
This page explains how the cost generally falls. It is not tax or legal advice — a lawyer or a tax professional should confirm anything specific to your own transaction.
Asal Matinsadeghy
Real Estate Sales Representative · Royal LePage Signature Realty
Serving Richmond Hill, Markham, Vaughan, North York and the GTA.
Last reviewed August 1, 2026