Quebec welcome tax (droits de mutation immobilière) Calculator
Calculate quebec welcome tax (droits de mutation immobilière) on a home purchase, with the current rate schedule and first-time buyer rebate. The Act gives no
Updated 2026-10-03 · official rates
| Tax before rebates | $10,111 |
| First-time buyer rebate | −$0 |
| Foreign buyer tax | $0 |
| Total payable | $10,111 |
Your result is ready
General (Act respecting duties on transfers of immovables, 2026)
| Price over | Tax |
|---|---|
| $0 | $0 + 0.50% of the amount over $0 |
| $62,900 | $315 + 1.00% of the amount over $62,900 |
| $315,000 | $2,836 + 1.50% of the amount over $315,000 |
Montréal (2026)
| Price over | Tax |
|---|---|
| $0 | $0 + 0.50% of the amount over $0 |
| $62,900 | $315 + 1.00% of the amount over $62,900 |
| $315,000 | $2,836 + 1.50% of the amount over $315,000 |
| $552,300 | $6,395 + 2.00% of the amount over $552,300 |
| $1,104,700 | $17,443 + 2.50% of the amount over $1,104,700 |
| $2,136,500 | $43,238 + 3.50% of the amount over $2,136,500 |
| $3,113,000 | $77,416 + 4.00% of the amount over $3,113,000 |
First-time buyers
The Act gives no first-time buyer exemption from the welcome tax. Some municipalities run their own first-home grants or refunds, so check with your city.
Key facts
- 2026 general brackets: 0.5% up to $62,900, 1% from $62,900 to $315,000 and 1.5% above $315,000. The bracket thresholds are indexed every year (by 2.3438% for 2026).
- The tax base is the highest of the price paid, the price stated in the deed, and the market value (assessed value × the municipal comparative factor).
- Municipalities may set a higher rate, up to 3%, on the part of the base above $500,000. Only Montréal may go above 3%. Example: Québec City charges 2.5% from $500,000 to $750,000 and 3% above.
- Montréal 2026: 0.5% to $62,900, 1% to $315,000, 1.5% to $552,300, 2% to $1,104,700, 2.5% to $2,136,500, 3.5% to $3,113,000 and 4% above.
- Montréal's example: a $700,000 property pays $314.50 + $2,521 + $3,559.50 + $2,954 = $9,349.
- The welcome tax is billed by the municipality after the sale, not paid at the notary. Quebec has no provincial foreign-buyer tax on transfers.
Other locations
- Ontario land transfer tax
- Toronto land transfer tax (Ontario LTT + Municipal LTT)
- British Columbia property transfer tax
- Manitoba land transfer tax
How much is the welcome tax in Quebec?
Quebec’s welcome tax (droits de mutation immobilière) on a $500,000 home is $5,610.50 under the general provincial schedule. Many large cities charge more on the part above $500,000. In Montréal the same home costs $5,610.50, and the gap widens quickly: at $1,200,000, Montréal charges $19,825.50 against $16,110.50 under the general rates.
| Tax base | General schedule | Québec City | Montréal |
|---|---|---|---|
| $300,000 | $2,685.50 | $2,685.50 | $2,685.50 |
| $500,000 | $5,610.50 | $5,610.50 | $5,610.50 |
| $650,000 | $7,860.50 | $9,360.50 | $8,349.00 |
| $800,000 | $10,110.50 | $13,360.50 | $11,349.00 |
| $1,200,000 | $16,110.50 | $25,360.50 | $19,825.50 |
| $2,500,000 | $35,610.50 | $64,360.50 | $55,960.50 |
Worked example: welcome tax on a $650,000 Montréal condo
Like income tax, the welcome tax is charged bracket by bracket. For a $650,000 condo in Montréal, the working is below. The total of $8,349.00 is $488.50 more than a buyer in a municipality that uses only the general schedule would pay.
| Slice of tax base | Amount | Rate | Duties |
|---|---|---|---|
| $0 to $62,900 | $62,900 | 0.50% | $314.50 |
| $62,900 to $315,000 | $252,100 | 1.00% | $2,521.00 |
| $315,000 to $552,300 | $237,300 | 1.50% | $3,559.50 |
| $552,300 to $650,000 | $97,700 | 2.00% | $1,954.00 |
What the welcome tax is based on
The tax base is the highest of three numbers: the price paid (excluding GST and QST), the price stated in the deed of sale, and the market value on the assessment roll multiplied by the municipality’s comparative factor. Buying below assessment does not reduce the tax.
Hypothetical example: a duplex sells for $560,000, its roll value is $520,000 and the municipality’s comparative factor is 1.12. The adjusted value of $582,400 is the highest of the three, so the duties are calculated on $582,400 rather than the price. (Montréal’s comparative factor for 2026 is 1.00, so there the roll value is used as is.)
The bracket thresholds are indexed every year. Under the Act respecting duties on transfers of immovables, municipalities may charge up to 3% on the part above $500,000, and only Montréal may go higher. Its top 2026 rate is 4% above $3,113,000.
When and how you pay the welcome tax
The welcome tax is not paid at the notary’s office. After the deed is published, the municipality sends a bill to the buyer, often weeks or months after you move in. Montréal requires a single payment within 30 days of sending the bill. Québec City wants bills under $300 paid within 30 days, lets larger bills be paid in three equal interest-free instalments due 30, 90 and 150 days after billing, and charges 7% annual interest plus a 5% penalty on late amounts.
Put the amount aside when you close. The bill is addressed to you as the new owner, and late payments carry interest.
Exemptions from the welcome tax
The Act exempts several family and corporate transfers. Montréal and Québec City list these main cases.
- Transfers in the direct line, ascending or descending: parent to child, grandparent to grandchild, or child to parent.
- Transfers between married or common-law spouses. Separated common-law partners must make the transfer within 12 months of separation, and divorced spouses within 30 days of the divorce judgment.
- Transfers between an individual and a corporation in which that individual holds at least 90% of the voting shares, and some transfers between closely related corporations.
- To get the exemption, the notary must note it in the deed. The municipality may still charge a compensatory duty (droit supplétif): in Québec City it is 0.5% of the base from $5,000 to $40,000 and a flat $200 above that, and Montréal caps it at $200. The City can ask for documents supporting the exemption, and Montréal gives you 90 days to tell it if you later lose the exemption, for example through a share transfer that changes control of a corporation.
First-time buyers and foreign buyers in Quebec
The Act gives first-time buyers no exemption, so a first purchase pays the same duties as any other. On a $400,000 first condo that is $4,110.50 under the general schedule, compared with $475 for a qualifying first-time buyer outside Toronto in Ontario.
Quebec has no provincial or municipal foreign-buyer surtax on transfers, so a non-resident who is allowed to buy pays the same welcome tax as anyone else. The constraint is federal: Montréal, Québec City, Gatineau and Sherbrooke are census metropolitan areas, so the Prohibition on the Purchase of Residential Property by Non-Canadians Act (extended to 1 January 2027, according to Finance Canada) applies there. A property with four or more dwelling units is outside the ban, and CMHC lists the exceptions for buyers. Check CMHC’s page for the ban’s status before signing.
Frequently asked questions
Why is it called the welcome tax?
It is the common name for the droits de mutation immobilière, the transfer duties a municipality bills to the new owner shortly after they move in. The legal name comes from the Act respecting duties on transfers of immovables.
Is the welcome tax included in the notary’s fees?
No. The notary publishes the deed, but the municipality calculates and bills the duties afterwards. You pay the city directly.
Can I pay the welcome tax in instalments?
That depends on the municipality. Montréal requires one payment within 30 days of the bill. Québec City lets bills of $300 or more be paid in three equal instalments, without interest, due 30, 90 and 150 days after billing. Check the bill you receive.
Do I pay the welcome tax if my parents give me their house?
Usually not. Transfers in the direct line between parents and children are exempt if the notary records the exemption in the deed, although a compensatory duty of up to $200 can apply in Montréal.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Act respecting duties on transfers of immovables (CQLR c D-15.1), s 2 and s 2.1 (2026 indexed brackets, indexation 2.3438%)
- Ville de Québec: Droits sur mutation immobilière (2026 rates, 7% interest and 5% penalty on late payment, exemptions)
- Ville de Montréal: Comment sont calculés les droits sur les mutations immobilières (2026 brackets, $700,000 example)
- Ville de Montréal: Exonération des droits de mutations immobilières (spouses, direct line, 90% corporations, notary mention)
- CMHC: Prohibition on the Purchase of Residential Property by Non-Canadians Act (scope, exceptions, penalties)
- Finance Canada: Government announces two-year extension to ban on foreign ownership of Canadian housing (to 1 January 2027)