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Probate tax in Ontario is called the estate administration tax, and it costs $15 for every $1,000 of estate value above $50,000. Nothing is owed on the first $50,000. So an estate worth $800,000 pays $11,250, and one worth $50,000 or less pays nothing.
How Ontario probate tax is worked out
Ontario is clear that the estate pays it, not the person named as executor. The representative pays it on the estate’s behalf, and the amount goes in as a deposit when the application for the certificate of appointment of estate trustee is made. The deposit becomes the tax once the court issues the certificate, which is the paper banks and other institutions usually want before they release anything.
You do not need to pay Estate Administration Tax if the value of the estate is $50,000 or less.
Estate Administration Tax, Government of Ontario, ontario.ca
Every $1,000 or part of $1,000 is taxed, so a value of $300,001 is treated as $301,000. Only round estates give round tax bills. You can run your own value through the probate fee and estate administration tax calculator, which also covers other provinces.
| Estate value | Tax owed |
|---|---|
| $50,000 | $0 |
| $300,000 | $3,750 |
| $800,000 | $11,250 |
| $1,200,000 | $17,250 |
A smaller case shows the pattern. An estate of $240,000 has $190,000 above the first $50,000, which is 190 lots of $1,000, so the tax is 190 times $15, or $2,850.
What counts toward the value
Most of the money is won or lost here. Ontario taxes assets that pass through the estate, not everything the person owned.
Counted: Ontario real estate owned in the deceased’s name alone (less mortgages and liens on it), bank accounts, investments, vehicles, business interests, and registered plans or insurance that name the estate as beneficiary.
Left out: assets held jointly with a right of survivorship, real estate in another province, and registered accounts or insurance with a named beneficiary. Those pass directly to the person named, so they don’t push the tax up.
Do you have to move everything into joint names to avoid the tax? No, and that’s a bad idea for other reasons, since you give up control and can create problems with creditors or a later dispute. The ownership question is a legal one, and a lawyer who handles wills is the right person for it.
A worked example with a house and some savings
Say someone dies owning a $650,000 house in their own name with no mortgage, $90,000 in a bank account and $60,000 in investments, all in Ontario. The estate is worth $800,000. The tax is $15 times 750 (each $1,000 above the first $50,000), which is $11,250.
Now change one thing. Say an RRSP of $120,000 names the spouse as beneficiary. It never enters the estate, so the tax stays at $11,250, but the family still owes income tax on it in the final return. The retirement income tax calculator gives a rough idea of that second bill, and people often forget it.
Probate tax is one cost among several. If the house is sold instead of kept, the seller may face a capital gain, which you can test with the capital gains tax calculator. A home that was the deceased’s principal residence may be sheltered, but that depends on the designation made on the final return.
Mistakes that cost families money
Undervaluing the estate to save tax is the big one. Ontario says a representative who misstates the estate value can face a fine of at least $1,000 and up to twice the tax payable, or up to two years in prison, or both. The ministry can also reassess within four years of the due date, and at any time if there was misrepresentation or fraud.
The second is forgetting the mortgage. Mortgages and liens on Ontario real estate can come off that property’s value. Funeral costs, lawyer’s fees, loans and credit card debts can’t reduce the value, according to the Ontario page. The third is forgetting that the value counts as at the date of death, not the date you finally apply.
Last, people think the tax is the whole cost. The court application has its own fee, and Ontario’s civil court fee page lists charges for estate applications. The calculator here doesn’t include that, so add it to your budget.
Who pays it, and when?
The estate does, from estate money. If the estate has cash in the bank, the representative can usually use it. The catch is that the tax is due up front, before the certificate is issued and before the house is sold, so some families have to line up short-term cash first. Ask the lawyer how the timing would work for your estate, since that practical problem catches people more often than the rate does.
The return that follows
Paying the tax isn’t the end of it. A return is also due: the estate trustee must file an Estate Information Return within 180 calendar days after the certificate is issued. The return lists the estate’s assets at their value on the date of death. We cover it in a separate guide on the Ontario estate information return.
If you later find another asset, or learn a value was wrong, an amended return is due within 60 calendar days of finding out.
Where the numbers come from
Ontario’s Ministry of Finance publishes the rate, the $50,000 threshold, the 180-day and 60-day deadlines, the penalties and the four-year reassessment period on its estate administration tax page, which we read in 2026 and which shows the rule for applications on or after 1 January 2020. The worked figures come from our calculator, which uses the same schedule. We have no link with the Government of Ontario, and rules can change, so check the page before you file.
Frequently asked questions
Is there probate tax on the first $50,000 in Ontario?
No. The estate administration tax applies only to value above $50,000, at $15 for every $1,000 or part of $1,000.
Who pays the estate administration tax?
The estate pays it, not the executor personally. It is due when the court issues the certificate of appointment of estate trustee.
Is a house with a named joint owner counted?
Assets held jointly with a right of survivorship pass outside the estate, so they are not counted. Check the legal wording of the ownership first.
Can the mortgage be subtracted?
Mortgages and liens on Ontario real estate can be deducted from that property's value. Funeral costs, lawyer's fees, loans and credit card debts cannot.
What if I get the value wrong?
Ontario says a false statement can bring a fine of at least $1,000 and up to twice the tax, and a reassessment can follow. File an amended return within 60 days of finding an error.
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