MPAC & Municipal Tax Authorities 2026
Canada Municipal Property Tax & Land Transfer Tax Guide
Authoritative handbook on municipal property tax mill rates, MPAC property assessments, land transfer tax calculations, and first-time homebuyer rebates.
Municipal Property Tax Estimator
Calculate estimated annual property tax based on municipal mill rates and assessed property values.
Estimated Annual Property Tax: $5280.00 CAD
Effective Mill Rate: 0.66%
Land Transfer Tax Rules: Subject to BOTH Ontario Land Transfer Tax + Toronto Municipal Land Transfer Tax (MLTT).
Frequently Asked Questions
Municipal property tax is calculated by multiplying the property's assessed value (determined by municipal assessment bodies like MPAC in Ontario or BC Assessment) by the municipality's annual mill rate.
In Ontario, buyers pay Provincial Land Transfer Tax. If purchasing within the City of Toronto, buyers pay a second, equal Municipal Land Transfer Tax (MLTT).
Yes. First-time homebuyers in Ontario can receive a maximum provincial rebate of $4,000 and a Toronto municipal rebate of up to $4,475.
The Municipal Property Assessment Corporation (MPAC) is an independent body that evaluates over 5.5 million properties in Ontario to establish market values used by municipalities to calculate property taxes.