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Quebec doesn’t have a land transfer tax under that name. It has transfer duties, known as the welcome tax, and the provincial scale is 0.5% on the first $62,900, 1% up to $315,000 and 1.5% above that. On a $400,000 home in a town that adds nothing extra, the bill is $4,110.50.
The Quebec land transfer tax scale for 2026
Quebec publishes the brackets each year and indexes them every January, so a figure from two years ago is wrong. The 2026 brackets are these.
| Part of the value | Rate |
|---|---|
| First $62,900 | 0.5% |
| $62,900.01 to $315,000 | 1% |
| Above $315,000 | 1.5% |
Above $500,000 a municipality may set higher rates, capped at 3%, and Montreal is treated separately. So the scale above is a floor for expensive homes, not the final figure. Our welcome tax calculator has Montreal’s own scale built in.
What it comes to on four prices
These numbers come from our engine and use the provincial scale only.
| Value | Provincial duties |
|---|---|
| $200,000 | $1,685.50 |
| $400,000 | $4,110.50 |
| $600,000 | $7,110.50 |
| $900,000 | $11,610.50 |
Work through the $400,000 row to see how it builds. The first $62,900 at 0.5% is $314.50. The next $252,100 (up to $315,000) at 1% is $2,521. The last $85,000 at 1.5% is $1,275. Together that is $4,110.50.
Now the same idea for a $600,000 house in Montreal. With Montreal’s scale our calculator shows $7,349, slightly above the provincial $7,110.50. The gap grows fast on pricey homes. On $1,200,000 the Montreal scale gives about $19,826, so check the city’s own page before you rely on any estimate.
For a quick ballpark, the provincial duties run from about 0.8% of the price at $200,000 to about 1.3% at $900,000. At $400,000 it’s just over 1%. Set that much aside, and a bit more if the home is above $500,000, because that’s where a municipality’s own rates can come in.
Who pays it and when?
The new owner pays, whether the property came by sale, gift, exchange or inheritance. Here’s the part that surprises buyers from other provinces: you don’t pay at closing. The municipality sends a bill after the transfer is registered, and the duty is due 31 days after it sends that account. Some municipalities allow instalments by bylaw.
That delay is a trap as much as a convenience. Put the money aside at closing anyway, because it arrives months later when you’ve already spent on furniture.
When the duty doesn’t apply
Revenu Québec lists several cases where duties aren’t owed, including transfers within a family in the direct line, between spouses or to in-laws, transfers of agricultural property and properties with an assessment base under $5,000. Some corporate reorganizations qualify too. The conditions matter, so read the official list before assuming you’re exempt.
The duty is calculated on the highest of three amounts: the price paid, the registered sale price or the market value (the assessed value times a comparative factor). So a low price on paper doesn’t always lower the tax, which matters in family sales.
What happens when the bill arrives?
Open it the day it comes. Check the property address, the value the municipality used and the date you have to pay. If the value looks far off what you paid, ask the municipality how it was set before the due date, not after. Then pay on time from the money you set aside, so the notice doesn’t turn into an interest charge.
First-time buyers and other limits
Quebec has a first-time buyer credit from 2026, and our data says it follows a formula of 100% of the first $5,000 of duties plus 25% of the next $3,500, capped at $5,875. A search summary mentioned a phase-out above $750,000, but we couldn’t confirm that on an official page, so don’t count on the credit without checking. Our calculator doesn’t net it off, because it’s claimed later rather than at the notary’s office.
Other limits: individual city schedules for places like Quebec City aren’t verified here, and the tool handles residential purchases only. For the other costs of closing, the closing costs calculator lists the usual items. If you’re comparing provinces, the land transfer tax calculator shows Ontario, British Columbia and the rest side by side.
Where this information comes from
The 2026 provincial brackets, the $500,000 municipal threshold and the 3% cap, the billing rule and the exemptions come from Quebec’s government page on transfer duties, read in 2026. Montreal’s scale and the credit formula come from our verified data files, and the credit’s phase-out could not be confirmed. We have no link with the Government of Quebec or Revenu Québec.
Frequently asked questions
What is the land transfer tax called in Quebec?
Transfer duties, usually called the welcome tax (droits de mutation). The new owner pays them.
What are the 2026 provincial rates?
0.5% on the first $62,900, 1% from there to $315,000 and 1.5% above. Municipalities may set higher rates above $500,000, up to 3%.
When do I pay the welcome tax?
After the transfer, when the municipality sends the bill. It is due 31 days after the account is sent.
Are any transfers exempt?
Quebec lists family transfers in the direct line or between spouses, agricultural property and some others. Read the official list for the conditions.
Does the first-time buyer credit apply?
A credit exists for 2026 acquisitions, but we could not confirm its phase-out for higher values. Check Revenu Quebec.
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