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. Legislation is expected to be introduced in the Financial Measures Act 2022. Further details will be shared in due course. 

Q&A: New Provincial Taxes

Who do these taxes apply to?
These taxes apply to people who do not live in Nova Scotia but own or buy property here.

When are these taxes being implemented?
These taxes are being implemented today, April 1, 2022.

Are these taxes in addition to municipal taxes?
Yes.

The provincial Deed Transfer Tax for Non-residents is not related to the municipal deed transfer tax.  It is a separate, additional tax of 5 per cent.

The provincial Property Tax for Non-residents is not related to the property taxes levied by municipalities. It is an additional property tax of $2.00 per $100 of assessed value.


Are there exemptions to these taxes?
Yes.

The Deed Transfer Tax for Non-residents will not apply to transactions where the Agreement of Purchase and Sale was entered into prior to April 1, 2022.
Non-resident purchasers who move to the province within 6 months of the closing date will be exempt.

The Nova Scotia Non-Resident Property Tax will not apply to residential properties that contain more than 3 units. It will not apply to residential properties that are leased to individual Nova Scotian residents for a period of at least 12 months. An exemption from this tax will be provided if 50 per cent or more of the owners are residents of Nova Scotia.


Do these taxes apply to vacant land?
Yes. These taxes apply to vacant land that is zoned residential.

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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