RETrackerQuebec Welcome Tax Calculator
Estimate your land transfer tax (droits de mutation, the "taxe de bienvenue") on a Québec property purchase. Enter the price and your municipality to see the duty and the full bracket breakdown. Updated for 2026.
| Bracket | Rate | Tax |
|---|
Estimate only. The duty is calculated on the taxable base — the greatest of the purchase price, the price stated in the deed, or the municipal assessment times the comparative factor. Some municipalities add their own tier above $500,000. Confirm the final amount with your notary.
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What is the welcome tax in Québec?
The "welcome tax" (officially the droits de mutation immobilière, or land transfer tax) is a one-time municipal tax every buyer pays when a property changes hands in Québec. It is invoiced by the municipality a few weeks or months after the closing, not at the notary's office. The nickname comes from Jean Bienvenue, the minister behind the 1976 law, not from any "welcome" gift.
How is it calculated?
The tax is applied to the taxable base, which is the highest of three figures: the price you actually paid, the price written in the deed of sale, or the municipal assessment multiplied by that year's comparative factor. The rate is progressive, applied bracket by bracket like income tax.
2026 rate brackets
Standard scale (most of Québec):
| Portion of the taxable base | Rate |
|---|---|
| $0 – $62,900 | 0.5% |
| $62,900 – $315,000 | 1.0% |
| Over $315,000 | 1.5% |
Montréal adds higher tiers on expensive properties:
| Portion of the taxable base | Rate |
|---|---|
| $0 – $62,900 | 0.5% |
| $62,900 – $315,000 | 1.0% |
| $315,000 – $552,300 | 1.5% |
| $552,300 – $1,104,700 | 2.0% |
| $1,104,700 – $2,136,500 | 2.5% |
| $2,136,500 – $3,113,000 | 3.5% |
| Over $3,113,000 | 4.0% |
The standard brackets are mandatory and indexed each year to Québec inflation. Outside Montréal, a municipality may set its own rate (up to 3%) on portions above $500,000. The calculator above already includes the specific 2026 scales for every Québec city that has adopted such a tier (Laval, Québec, Gatineau, Longueuil, Sherbrooke, Lévis and dozens more) — pick yours from the list. Every other municipality uses the standard scale shown here. Rates are cross-checked against each city's official page and quebec.ca; verify the final amount with your notary.
Welcome tax by city
Several Québec cities set their own rates above $500,000. See the dedicated calculator and 2026 brackets for your city:
Common exemptions
- Transfers between spouses, including de facto (common-law) spouses meeting the legal conditions.
- Transfers in a direct line, ascending or descending — for example from a parent to a child, or grandparent to grandchild.
- Certain transfers where the taxable base is under $5,000.
- Some transfers involving closely related companies, trusts, or successions.
Questions
When do I have to pay the welcome tax?
You receive a separate bill from the municipality, usually within a few weeks to a few months after the closing date. It is not collected by the notary at signing, so budget for it after you move in.
Is it based on the purchase price or the municipal assessment?
On whichever is highest: the purchase price, the amount in the deed, or the municipal assessment times the year's comparative factor. For most resale transactions at market value, the purchase price is the figure used.
Do first-time buyers get a discount?
There is no province-wide first-time-buyer exemption for the welcome tax, but some municipalities (including Montréal) offer their own home-ownership assistance programs that can refund part of the cost. Check your city's program.
Does this apply to rental and commercial property?
Yes. The welcome tax applies to almost every transfer of immovable property in Québec, including plexes, rental buildings and commercial real estate, using the same rate brackets.