以下表格教我们如何计算土地转让税。安省和多市都是买家经由他们律师在交易结束前付款的。
首次置业者买40万以下的新屋或二手房都可以免交多伦多土地转让税。
Purchase Price |
Provincial (L.T.T.) |
City of Toronto (L.T.T.) |
Total |
|---|---|---|---|
$55,000 |
$275 |
$275 |
$550 |
$75,000 |
$475 |
$475 |
$950 |
$100,000 |
$725 |
$725 |
$1,450 |
$125,000 |
$975 |
$975 |
$1,950 |
$150,000 |
$1,225 |
$1,225 |
$2,450 |
$175,000 |
$1,475 |
$1,475 |
$2,950 |
$200,000 |
$1,725 |
$1,725 |
$3,450 |
$225,000 |
$1,975 |
$1,975 |
$3,950 |
$250,000 |
$2,225 |
$2,225 |
$4,450 |
$275,000 |
$2,600 |
$2,475 |
$5,075 |
$300,000 |
$2,975 |
$2,725 |
$5,700 |
$325,000 |
$3,350 |
$2,975 |
$6,325 |
$350,000 |
$3,725 |
$3,225 |
$6,950 |
$375,000 |
$4,100 |
$3,475 |
$7,575 |
$400,000 |
$4,475 |
$3,725 |
$8,200 |
$425,000 |
$4,975 |
$4,225 |
$9,200 |
$450,000 |
$5,475 |
$4,725 |
$10,200 |
$475,000 |
$5,975 |
$5,225 |
$11,200 |
$500,000 |
$6,475 |
$5,725 |
$12,200 |
$550,000 |
$7,457 |
$6,725 |
$14,200 |
$600,000 |
$8,475 |
$7,725 |
$16,200 |
$650,000 |
$9,475 |
$8,725 |
$18,200 |
$700,000 |
$10,475 |
$9,725 |
$20,200 |
$750,000 |
$11,475 |
$10,725 |
$22,200 |
$800,000 |
$12,475 |
$11,725 |
$24,200 |
$850,000 |
$13,475 |
$12,725 |
$26,200 |
$900,000 |
$14,475 |
$13,725 |
$28,200 |
$950,000 |
$15,475 |
$14,725 |
$30,200 |
$1,000,000 |
$16,475 |
$15,725 |
$32,200 |
$1,100,000 |
$18,475 |
$17,725 |
$36,200 |
$1,200,000 |
$20,475 |
$19,725 |
$40,200 |
$1,300,000 |
$22,475 |
$21,725 |
$44,200 |
$1,400,000 |
$24,475 |
$23,725 |
$48,200 |
$1,500,000 |
$26,475 |
$25,725 |
$52,200 |
$1,750,000 |
$31,475 |
$30,725 |
$62,200 |
$2,000,000 |
$36,475 |
$35,725 |
$72,200 |
$2,500,000 |
$46,475 |
$45,725 |
$92,200 |
$3,000,000 |
$56,475 |
$55,725 |
$112,200 |
为方便大家理解与计算，现将安省及多市土地转让费计算公式列表如下：
| 房价 | 安省土地转让税 | 多伦多市土地转让税 |
| < $55,000 | 0.5% × Amount | 0.5% × Amount |
| $55,001 - $250,000 | 1% × Amount - $ 275 | 1% × Amount-$275 |
| $250,001 - $400,000 | 1.5% × Amount - $1525 | 1% × Amount-$275 |
| > $400,000 | 2% × Amount - $3525 | 2% ×Amount - $4275 |
