Nova Scotia Land Transfer Tax 2022


Nova Scotia Deed Transfer Tax (DTT)

When a piece of land is bought and sold in Nova Scotia, the buyer must pay a Land Transfer Tax called the Deed Transfer Tax (DTT). The tax rates are determined by each municipality and the tax amount is calculated based on a percentage of the sale price of the property; the rates are updated regularly by the municipalities, although they may not be updated right away on the SNS and thus it is at your discretion to check with each municipality for the most updated rates. A sector of the government of Nova Scotia , called the Land Registration Offices, collects the tax on behalf of the municipalities when the transfer is recorded. If the tax is not paid within 30 days after the transfer, a 10% penalty amount of the tax will be charged. Under Part V of the Municipal Government Act, the purchaser of property must also complete a Deed Transfer Affidavit of Value form—the Government of Nova Scotia will use the form to update its land information and data.


Exemption From the Deed Transfer Tax

You may be exempt from paying the Deed Transfer Tax if:
Other conditions may also apply, and details can be found by contacting your nearest Land Registration Office.

 

Non-Resident Provincial Deed Transfer Tax

Housing for Nova Scotia residents needs to be more attainable and available. Nova Scotia is creating a provincial deed transfer tax for property purchased by non-residents of Nova Scotia. This deed transfer tax of five per cent will be assessed from April 1, 2022. All purchasers of residential properties who are residents of Nova Scotia are exempt from the deed transfer tax. If someone is planning to move to Nova Scotia to live and buys a home, they will be exempt from the deed transfer tax – usually within six months.  More information can be found here.

Nova Scotia Land Transfer Tax Rates by Municipality
Municipality Municipality Tax Rate
Halifax 1.5%
Dartmouth 1.5%
Sydney 1.5%
Glace Bay 1.5%
Sydney Mines 1.5%
New Waterford 1.5%
Municipality of the County of Annapolis 1.5%
Town of Annapolis Royal 1.5%
Town of Middleton 1.5%
Municipality of the County of Antigonish 1%
Town of Antigonish 1.5%
Cape Breton Regional Municipality 1.5%
Municipality of the County of Colchester 1%
Town of Stewiacke 1%
Town of Truro 1%
Municipality of the County of Cumberland 1.5%
Amherst 1.25%
Town of Oxford 1%
Municipality of the District of Clare 0.5%
Municipality of the District of Digby 1%
Town of Digby 1.25%
Municipality of the District of Guysborough 1%
Municipality of the District of St. Mary’s 1.25%
Town of Mulgrave 0.5%
Halifax Regional Municipality 1.5%
Municipality of the District of Hants East 1.5%
Region of Windsor and West Hants Municipality 1.5%
Municipality of the County of Inverness 1.5%
Town of Port Hawkesbury 1.5%
Municipality of the County of Kings 0%
Town of Berwick 1%
Town of Kentville 0%
Town of Wolfville 1.5%
Municipality of the District of Chester 1.5%
Municipality of the District of Lunenburg 1.25%
Town of Bridgewater 1.5%
Town of Lunenburg 1%
Town of Mahone Bay 1.5%
Municipality of the County of Pictou 1%
New Glasgow 1%
Town of Pictou 1%
Town of Stellarton 1%
Town of Trenton 1%
Town of Westville 1%
Region of Queens Municipality 1%
Municipality of the County of Richmond 1.5%
Municipality of the District of Barrington 1.5%
Municipality of the District of Shelburne 1.5%
Town of Clark’s Harbour 1%
Town of Lockeport 1.5%
Town of Shelburne 1.5%
Municipality of the County of Victoria 1%
Municipality of the District of Argyle 1%
Municipality of the District of Yarmouth 1%
Town of Yarmouth 1%
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