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Land transfer tax on a Windsor-Essex home

Payable in cash on closing, calculated in marginal bands. Buying in Windsor-Essex you pay the provincial tax only — Toronto is the sole Ontario municipality with a second one.
$5,475Land transfer tax due on closing
$

No municipal land transfer tax here

Toronto is the only Ontario municipality that levies its own land transfer tax, and it roughly doubles the bill. Buying in Windsor-Essex you pay the provincial tax only. If you are relocating from the GTA and budgeted from a Toronto calculator, this line is the difference.

$5,475

Land transfer tax due on closing

Payable in cash on closing through your lawyer. It cannot be rolled into the mortgage.

How it breaks down

The rate applies to each slice of the price, not to the whole amount — which is why the effective rate is always lower than the top band.

First $55,000 @ 0.5%
$275

on $55,000 of the price

$55,000 – $250,000 @ 1.0%
$1,950

on $195,000 of the price

$250,000 – $400,000 @ 1.5%
$2,250

on $150,000 of the price

$400,000 – $2,000,000 @ 2.0%
$1,000

on $50,000 of the price

Provincial tax
$5,475
Toronto municipal tax
$0

Not levied in Windsor-Essex.

Due on closing
$5,475

Effective rate: 1.22% of the purchase price.

The bands are marginal. A $600,000 home is not taxed at 2%. It is taxed at 0.5% on the first $55,000, 1% on the next slice, and so on — which is why the effective rate always lands below the top band you reach.

The first-time buyer refund is capped, not proportional. It covers up to $4,000, which means it wipes out the tax entirely below roughly $368,000 and saves a flat $4,000 above that. To qualify, neither you nor your spouse can have owned a home anywhere in the world, and you must be a Canadian citizen or permanent resident. Your lawyer claims it on registration, so you never front the money.

The tax cannot be added to your mortgage. It is part of the cash you need at closing — see the closing costs calculator for the full picture.

General information about buying in Ontario, not legal or tax advice. Rates and refund rules are current as of 2026 and are set by the province, which can change them. Your lawyer confirms the amount payable on your specific transaction.

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