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输入房价，立即看清省级 LTT、多伦多市级 MLTT、首次买家退税。一页看完官方税阶、计算公式、4 年追溯期、配偶持有比例细节。 Enter your purchase price for an instant breakdown of provincial LTT, Toronto MLTT, and the first-time buyer rebate. Official brackets, formulas, the 4-year reassessment window, and joint-ownership rules — all on one page.
一句话答案：安省 LTT 按楼价累进，从 0.5% 到 2.5% 五段。买在多伦多市内（416 区）还要再缴一次金额相同的市级 MLTT，俗称”双倍税”；$2M 以上市级再叠加 2.5%–7.5% 的豪宅档。首次购房者最多可退省级 $4,000 + 多伦多市级 $4,475 = 合计 $8,475。 Short answer: Ontario LTT is a five-tier progressive tax from 0.5% to 2.5%. If you buy inside the City of Toronto (416), you owe a matching municipal MLTT on top — the “doubled” tax. Above $2M, Toronto adds luxury tiers from 2.5% to 7.5%. First-time buyers can recover up to $4,000 provincial + $4,475 Toronto = $8,475 in total rebates.
资料依据：According to the Ontario Ministry of Finance and the City of Toronto (2026) — Land Transfer Tax Act, R.S.O. 1990, c. L.6 · Toronto Municipal Code Chapter 760。 Source: According to the Ontario Ministry of Finance and the City of Toronto (2026) — Land Transfer Tax Act, R.S.O. 1990, c. L.6 · Toronto Municipal Code Chapter 760.
多伦多市于 2008 年实施 Municipal Land Transfer Tax，税率结构基本镜像安省 LTT。同样房价下，买在多伦多要交两次。2024 年 1 月 1 日起，市级在 $2M 以上新增豪宅叠加档，最高叠加到 7.5%。 Toronto introduced the MLTT in 2008. The bracket structure mirrors Ontario’s, so a Toronto property pays roughly twice. As of January 1, 2024, the City added luxury tiers above $2M that climb to 7.5%.
省级和多伦多市级两笔退税独立运作，可叠加申请。 Provincial and municipal rebates are independent and can stack.
房价 ≤ $368,333 可退全额，省级 LTT 完全归零。房价更高时按 $4,000 封顶，超出部分照常缴税。全安省适用。 Properties under $368,333 get a full refund (zero provincial LTT). Above that, the rebate caps at $4,000. Available province-wide.
房价 ≤ $400,000 可退全额。仅适用于多伦多市内购买，可与省级 $4,000 叠加。 Properties under $400,000 get a full refund. Toronto only — stacks with the provincial $4,000 rebate.
① 18 岁以上 · ② 加拿大公民或永久居民（closing 时已落地）· ③ 本人与配偶全球从未拥有过住宅物业 · ④ closing 后 9 个月内入住作为主要居所。投资房不符合资格。 ① 18 or older · ② Canadian citizen or permanent resident at closing · ③ Neither you nor your spouse has ever owned a home anywhere in the world · ④ Occupy as principal residence within 9 months of closing. Investment properties do not qualify.
| 价格区间Price Range | 税率Rate |
|---|---|
| $0 – $55,000 | 0.5% |
| $55,000 – $250,000 | 1.0% |
| $250,000 – $400,000 | 1.5% |
| $400,000 – $2,000,000 | 2.0% |
| 超过 $2,000,000Over $2,000,000 | 2.5% |
| 价格区间Price Range | 税率Rate |
|---|---|
| $0 – $55,000 | 0.5% |
| $55,000 – $250,000 | 1.0% |
| $250,000 – $400,000 | 1.5% |
| $400,000 – $2,000,000 | 2.0% |
| $2,000,000 – $3,000,000 | 2.5% |
| $3,000,000 – $4,000,000 | 3.5% |
| $4,000,000 – $5,000,000 | 4.5% |
| $5,000,000 – $10,000,000 | 5.5% |
| $10,000,000 – $20,000,000 | 6.5% |
| 超过 $20,000,000Over $20,000,000 | 7.5% |
资料依据：According to the Ontario Ministry of Finance and the City of Toronto (2026) — Land Transfer Tax Act, R.S.O. 1990, c. L.6 (latest revision); Toronto Municipal Code Chapter 760 (2024-01-01 amendment)。 Source: According to the Ontario Ministry of Finance and the City of Toronto (2026) — Land Transfer Tax Act, R.S.O. 1990, c. L.6 (latest revision); Toronto Municipal Code Chapter 760 (2024-01-01 amendment).
本页所有数字、税阶、退税额、追溯期均来自下列官方文件。任何疑义请以政府原文为准。 Every figure, bracket, rebate cap, and timeline on this page comes from the official documents below. When in doubt, defer to the source.
十二年实战中被问得最多的几类问题。 The questions clients ask most over my twelve years on the file.
基本原则：按首次买家所持的产权比例退。Default rule: rebate is proportional to the first-time buyer’s ownership share.
举例：夫妻 50/50 共同持有，只有 A 是首次买家，B 不是：Example: 50/50 ownership, A qualifies, B does not:
法律依据：O. Reg. 182/17（Ontario Land Transfer Tax Refund Regulation）；Toronto Municipal Code §760-9。Source: O. Reg. 182/17 (Ontario Land Transfer Tax Refund Regulation); Toronto Municipal Code §760-9.
全球首次。Worldwide. 安省 LTT 法案和多伦多 MLTT bylaw 原文都写的是 “anywhere in the world”。 The Ontario LTT Act and Toronto MLTT bylaw both use the phrase “anywhere in the world.”
具体意思是：无论你是否加拿大居民，只要你曾经在世界任何地方，以个人或共同名义，持有过任何符合住宅定义的物业（包括但不限于中国的商品房、美国的 condo、香港的居屋、英国的 flat），即使早已出售，也不再符合 first-time homebuyer 的定义。配偶的全球购房历史也会被考察（见 Q1）。 Regardless of residency, if you have ever held title (sole or joint) to a residential property anywhere — China, the U.S., Hong Kong, the U.K., anywhere — you no longer qualify, even if you sold it years ago. Your spouse’s worldwide history also counts (see Q1).
法律依据：Land Transfer Tax Act s.9.2(2) “never, at any time, owned an eligible home… anywhere in the world”；Toronto Municipal Code §760-6(A)。Source: Land Transfer Tax Act s.9.2(2) “never, at any time, owned an eligible home… anywhere in the world”; Toronto Municipal Code §760-6(A).
两个时效同时记：Two timelines run in parallel:
罚金组成：Penalty stack:
法律依据：Land Transfer Tax Act s.12、s.13、s.17（Assessments, Penalties, Interest）；具体利率以安省财政厅公布为准。Source: Land Transfer Tax Act s.12, s.13, s.17 (Assessments, Penalties, Interest); current interest rates per Ontario Ministry of Finance.
绝大多数情况由律师在 Teraview 产权登记系统中直接勾选申请，closing 当天抵扣，拿钥匙时已经是税后净额。如果 closing 时暂不满足条件（例如还未落地 PR、未满 18 岁），可以在 registration 日起 18 个月内向安省财政厅补交申请；超过 18 个月将失去退税资格。 Most often, your lawyer files for the rebate inside Teraview at registration, so the rebate is netted at closing. If conditions aren’t met yet (e.g., PR not yet landed, under 18), you have 18 months from registration to file. After 18 months, the right is lost.
法律依据：Land Transfer Tax Act s.9.2(4)–(5)。Source: Land Transfer Tax Act s.9.2(4)–(5).
楼花 LTT 在 final closing（最终交房）时缴，不是签约日也不是 interim occupancy 日。这意味着税阶按 final closing 当年的规定执行——如果你 2022 年签的楼花、2026 年交付，那按 2026 年税阶付。首次买家身份也以 final closing 日为判定时点。楼花同时涉及 HST 税和 HST Rebate，规则复杂，建议提前找律师和经纪一起算总成本。 Pre-construction LTT is paid at final closing — not at contract signing, not at interim occupancy. The applicable bracket is whatever’s in force the year of final closing (sign in 2022, close in 2026 → 2026 brackets apply). First-time status is also tested at final closing. Pre-construction also involves HST and the HST rebate; loop in your lawyer and agent early.
两个独立的税，叠加缴纳。非加拿大公民 / 非永久居民在安省买房要额外交 NRST（Non-Resident Speculation Tax）= 25% × 成交价（2022-10-25 起全省适用）。首次购房者退税不适用于 NRST 纳税人。 They are independent and additive. Non-citizens / non-PRs pay an extra Non-Resident Speculation Tax of 25% of the purchase price (province-wide since 2022-10-25). NRST payers do not qualify for the first-time buyer rebate.
法律依据：Land Transfer Tax Act s.2(2.1)。Source: Land Transfer Tax Act s.2(2.1).
首次买家身份判断、配偶持有比例、楼花 HST、NRST 豁免——这些细节直接影响你 closing 当天的净到手金额。 Eligibility, ownership shares, pre-construction HST, NRST exemptions — these decide what hits your trust ledger on closing day.
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基于 Arthur Zhao 100+ 篇专业文章，
为您解答买房、卖房、投资、贷款等问题。