Manitoba land transfer tax calculator

Q: How much is land transfer tax in Manitoba?

On a $500,000 property, land transfer tax in Manitoba is $7,650. The tax is graduated, so each portion of the price is taxed at its own rate rather than the whole price being taxed at the top rate.

Q: What do people get wrong about Manitoba land transfer tax?

BASIS IS FAIR MARKET VALUE AT REGISTRATION, NOT PURCHASE PRICE — AND s.112.2 CAN SHRINK THAT BASE. s.111(1) defines FMV as the fair market value of the land as a whole 'with respect to which a transfer is tendered for registration, calculated at the time of tendering the transfer for registration.' Two consequences competitors miss: (a) it is NOT the consideration, so a below-market or nominal-consideration transfer between related parties is still taxed on full FMV; (b) it is NOT the value at offer acceptance, so on a long-dated new-build or assignment the value at registration governs. s.115(1) requires an affidavit of FMV with every transfer and s.115(3) lets the district registrar demand an appraisal. CORRECTED — MATERIAL GAP IN PRIOR DRAFT: the previous spec buried s.112.2 in a source footnote and never surfaced it. s.112.2 entitles a purchaser who paid Retail Sales Tax on a building or improvement on the land to a REFUND of the excess of (a) LTT actually paid over (b) LTT that would have been payable if FMV were reduced by the fair value of that RST-taxed building/improvement. On a ready-to-move, modular or mobile home this can be most of the bill, and it is claimed by application to the minister under s.112.3(1), not automatically at the counter. No incumbent mentions it. Label our input 'fair market value at closing (usually, but not always, the purchase price)' and add an RST-paid follow-up question.

In short 13 min read

Manitoba land transfer tax on a $500,000 home is $7,650. The tax is graduated, so each slice of the price is taxed at its own rate. The full calculation is shown band by band below.

Enter a price. We show the whole calculation, band by band, so you can check it rather than trust it.

Purchase price Mortgage amount Registering the mortgage is a separate fee, calculated on the loan rather than the price. $7,650

Manitoba land transfer tax on $500,000, band by band

Portion of the price	Rate	Amount in this band	Tax
$0 – $30,000	%	$30,000	$0
$30,000 – $90,000	0.5%	$60,000	$300
$90,000 – $150,000	1%	$60,000	$600
$150,000 – $200,000	1.5%	$50,000	$750
over $200,000	2%	$300,000	$6,000
Total			$7,650

Manitoba land transfer tax rates for 2026

Portion of the purchase price	Rate
$0 to $30,000	%
$30,000 to $90,000	0.5%
$90,000 to $150,000	1%
$150,000 to $200,000	1.5%
Over $200,000	2%

What it costs at a few common prices

Purchase price	Land transfer tax
$500,000	$7,650
$1,000,000	$17,650
$1,500,000	$27,650

Registration fees, on top of the tax

Fee	Amount	How it's calculated
Land titles registration fee — Transfer (electronic / eRegistration)	$137	Flat $137.00 per transfer instrument. Charged IN ADDITION to land transfer tax. Effective 4 Jan 2026. Fee codes TR1 (Transfer >30,000), TR2 (Transfer <30,000) and TR3 (Transfer Fee Tax Exempt) are ALL $137.00 — the value distinction in the code names no longer changes the fee.
Land titles registration fee — Transfer (paper submission)	—	Flat $144.00 per transfer instrument. Effective 4 Jan 2026. Per the fee schedule's own footnotes, 'electronic' means documents submitted by the client via eRegistration and 'paper' means client documents received and entered by Teranet. Nearly all conveyancing solicitors file electronically, so $137.00 is the correct default for a calculator; expose $144.00 as an option.
Mortgage registration fee (fee code MTGE) — if the purchase is financed	$137	Flat $137.00 electronic / $144.00 paper, per mortgage registered. Separate from and additional to the transfer fee. Effective 4 Jan 2026.
Electronic Certified Status of Title (sales item 500) — optional search cost optional	$33	Flat $33.00 (same price electronic or paper). Not mandatory, but routinely billed through on a Manitoba purchase statement of adjustments. Effective 4 Jan 2026.
Total you'll actually pay to register	$274	Mandatory rows only

What calculators get wrong here

BASIS IS FAIR MARKET VALUE AT REGISTRATION, NOT PURCHASE PRICE — AND s.112.2 CAN SHRINK THAT BASE. s.111(1) defines FMV as the fair market value of the land as a whole 'with respect to which a transfer is tendered for registration, calculated at the time of tendering the transfer for registration.' Two consequences competitors miss: (a) it is NOT the consideration, so a below-market or nominal-consideration transfer between related parties is still taxed on full FMV; (b) it is NOT the value at offer acceptance, so on a long-dated new-build or assignment the value at registration governs. s.115(1) requires an affidavit of FMV with every transfer and s.115(3) lets the district registrar demand an appraisal. CORRECTED — MATERIAL GAP IN PRIOR DRAFT: the previous spec buried s.112.2 in a source footnote and never surfaced it. s.112.2 entitles a purchaser who paid Retail Sales Tax on a building or improvement on the land to a REFUND of the excess of (a) LTT actually paid over (b) LTT that would have been payable if FMV were reduced by the fair value of that RST-taxed building/improvement. On a ready-to-move, modular or mobile home this can be most of the bill, and it is claimed by application to the minister under s.112.3(1), not automatically at the counter. No incumbent mentions it. Label our input 'fair market value at closing (usually, but not always, the purchase price)' and add an RST-paid follow-up question.
THE STATUTE IS A CUMULATIVE FORMULA THAT ROUNDS TO THE NEAREST DOLLAR — OUTPUT WHOLE DOLLARS. s.112(1) sets out no bracket table at all. Verbatim from the consolidation: tax is 'calculated to the nearest dollar in accordance with the following formula: Tax = 0.005 × (FMV − $30,000.) + 0.005 × (FMV − $90,000.) + 0.005 × (FMV − $150,000.) + 0.005 × (FMV − $200,000.)', with s.112(2) deeming any negative term nil. Independently re-derived: this is arithmetically identical to the marginal brackets above at every value tested — $250,000 → $2,650; $400,000 → $5,650; $500,000 → $7,650; $1,200,000 → $21,650; $4,000,000 → $77,650, all matching under BOTH methods. Implement whichever you like, but the nearest-dollar rounding is mandatory and applies to the TOTAL; every incumbent emits cents. The true boundaries are exactly $30,000 / $90,000 / $150,000 / $200,000 — the government page's '$30,001 to $90,000' phrasing is a display convention only. CORRECTED: the prior draft asserted that this display convention 'is why some calculators are off by fractions of a cent at the seams'; that causal claim is unsupported and has been struck. Real edge case: any FMV below $30,100 rounds to $0 tax.
FRACTIONAL INTERESTS ARE TAXED ON THE WHOLE-PROPERTY VALUE, THEN PRORATED — NOT ON THE SLICE. s.112(3), verified verbatim: where a fractional interest is transferred the transferee pays tax 'in an amount that bears the same proportion to the tax payable upon a transfer of the land as a whole, calculated in accordance with the formula in subsection (1), as the fractional interest in the land bears to a whole interest in the land.' Because the scale is progressive this is far more than taxing the fraction. Worked example, 50% interest in a $400,000 property: CORRECT = tax on $400,000 ($5,650) × 50% = $2,825. The naive approach of taxing $200,000 gives $1,650. CORRECTED ARITHMETIC — the prior draft called this 'a 71% understatement', which is wrong: the shortfall of $1,175 is a 41.6% UNDERSTATEMENT of the correct $2,825 (equivalently, the correct figure is 71.2% HIGHER than the naive one). Use 41.6%, or just quote the dollars. This is a common Manitoba scenario (adding a partner or parent to title, co-ownership purchases, estate divisions) and no ranking calculator handles it — build it as a dedicated input. Note s.121.4(5) replicates the identical proration for the 2027 beneficial-interest tax.
NO FIRST-TIME BUYER RELIEF, BUT SEVERAL FULL EXEMPTIONS NOBODY SURFACES. All read verbatim from the current consolidation. Most valuable to consumers: s.114(1)(e) — a transfer of NON-COMMERCIAL property by a person, or the executor/administrator of their estate, to their spouse, common-law partner, former spouse or former common-law partner is entirely exempt; s.114(2) requires the transferee to verify the claim by filing a statutory declaration with the collector. Also fully exempt: farm land that will continue to be used for farming where the transferee is a farmer, a farmer's spouse/common-law partner, both together, a family farm corporation, or an Income Tax Act (Canada) s.143 congregation (s.113(1)); transfers where transferor and transferee are the same person and the sole purpose is a name change or converting tenure between tenancy in common, joint tenancy and fractional interests (s.114(1)(a)); registered-charity transferees (s.113(2)(b)); and corrective transfers where full tax was paid on the prior transfer (s.114(1)(d)). Also under-covered: s.112.1 refunds where a court rescinds the agreement, where the Registrar-General cancels the transfer under Real Property Act s.169.2, or where the parties declare the conditions cannot be met; and s.112(4), tax is payable once only where a single transfer is registered in more than one office. An exemption still costs the registration fee — fee code TR3 'Transfer Fee Tax Exempt' is $137.00 electronic / $144.00 paper — so 'exempt' never means 'free'. Late payment attracts a 10% penalty under s.117(1.1).
THE REGISTRATION FEE IS $137, NOT $70 — RATEHUB IS STALE BY YEARS AND RANKS #2. Verified by downloading and reading the official Teranet Manitoba 'Land Titles Fees — Effective January 4, 2026' schedule directly: TR1 Transfer >30,000 $137.00 / $144.00; TR2 Transfer <30,000 $137.00 / $144.00; TR3 Transfer Fee Tax Exempt $137.00 / $144.00; MTGE Mortgage $137.00 / $144.00; sales item 500 Electronic Certified Status of Title $33.00. Ratehub's Manitoba page (article dated 23 December 2022, title still 'Manitoba Land Transfer Tax Rates 2022') states 'In Manitoba, there is always a $70 registration fee' and never mentions the mortgage registration. A buyer budgeting from it is short $67 on the transfer alone and $204 on a financed purchase ($70 budgeted vs $274 actual). Teranet's own fees page states plainly that land transfer tax 'Does not include the registration fee.' Show tax and fees as separate line items with a combined total, and itemise the mortgage registration separately since it applies only to financed purchases.
A BENEFICIAL-INTEREST TAX LANDS 1 JANUARY 2027 AT IDENTICAL RATES — CONFIRMED IN THE ENACTED STATUTE. Verified by downloading The Budget Implementation and Tax Statutes Amendment Act, 2026, S.M. 2026, c. 44 (Bill 53) and reading Part 3: s.26 adds new Part III.1 'Tax on Transfer of Beneficial Interest in Land'; s.121.4(1) taxes any person who 'by any means, acquires a beneficial interest in land in Manitoba or whose beneficial interest in land in Manitoba is increased', 'calculated to the nearest dollar' using the IDENTICAL 0.005 four-threshold formula; s.121.4(3) makes multiple transferees jointly and severally liable (with a s.121.4(4) right of recovery); s.121.4(5) prorates fractional beneficial interests on whole-land value; s.121.11 lets the director assess a multi-step acquisition as a single transaction where one of the reasons for splitting it was to reduce tax. s.25 adds s.112.4 preventing double tax at registration where Part III.1 tax was paid. Coming into force, s.62(10) verbatim: 'Section 22, clause 23(b) and sections 24 to 26 come into force on January 1, 2027, and apply to all acquisitions of, or increases in, a beneficial interest in land in Manitoba on or after that day.' Two relieving rules worth surfacing that the prior draft missed: s.121.5(1)(a) — no Part III.1 tax where a transfer evidencing the acquisition is tendered for registration WITHIN 30 DAYS and the s.112 tax is paid; and s.121.5(1)(e) — the s.114(1)(a), (c) and (e) exemptions carry over (note (d), error correction, does NOT). CORRECTED ATTRIBUTION: the prior draft said MLT Aikins commentary is out of date for saying 'no amendments to the Act have been proposed as of yet'. That is true only of their 7 April 2026 budget piece; MLT Aikins has since published a follow-up confirming the regime was enacted. Do not publish a claim that their coverage is stale.

The same purchase, elsewhere in Canada

What $500,000 costs to close in each jurisdiction we've verified, so you can see how much of this is geography.

Province or territory	Tax on $500,000
British Columbia	$8,000
Manitoba you're here	$7,650
Ontario	$6,475
Quebec	$5,610.50
New Brunswick	$5,000
Alberta	none
Saskatchewan	none
Newfoundland and Labrador	none
Northwest Territories	none
Nunavut	none

See the full cross-Canada comparison →

So what can you actually buy?

Land transfer tax is one line on a much longer bill. Tell us what you have saved and we work backwards to the most expensive home you could genuinely close on — down payment, transfer tax, the sales tax on your mortgage insurance, registration and legal, all counted. Most people find a quarter of their cash goes to things that aren't the down payment.

What can I actually close on? →

Or, if you already know the price: how much cash you need on a $600,000 home →

Common questions

How much is land transfer tax in Manitoba?

On a $500,000 property, land transfer tax in Manitoba is $7,650. The tax is graduated, so each portion of the price is taxed at its own rate rather than the whole price being taxed at the top rate.

What do people get wrong about Manitoba land transfer tax?

BASIS IS FAIR MARKET VALUE AT REGISTRATION, NOT PURCHASE PRICE — AND s.112.2 CAN SHRINK THAT BASE. s.111(1) defines FMV as the fair market value of the land as a whole 'with respect to which a transfer is tendered for registration, calculated at the time of tendering the transfer for registration.' Two consequences competitors miss: (a) it is NOT the consideration, so a below-market or nominal-consideration transfer between related parties is still taxed on full FMV; (b) it is NOT the value at offer acceptance, so on a long-dated new-build or assignment the value at registration governs. s.115(1) requires an affidavit of FMV with every transfer and s.115(3) lets the district registrar demand an appraisal. CORRECTED — MATERIAL GAP IN PRIOR DRAFT: the previous spec buried s.112.2 in a source footnote and never surfaced it. s.112.2 entitles a purchaser who paid Retail Sales Tax on a building or improvement on the land to a REFUND of the excess of (a) LTT actually paid over (b) LTT that would have been payable if FMV were reduced by the fair value of that RST-taxed building/improvement. On a ready-to-move, modular or mobile home this can be most of the bill, and it is claimed by application to the minister under s.112.3(1), not automatically at the counter. No incumbent mentions it. Label our input 'fair market value at closing (usually, but not always, the purchase price)' and add an RST-paid follow-up question.

Rates current as of 2026-08-06. Verified against PRIMARY/GOVERNMENT. Manitoba Finance Land Transfer Tax page, fetched independently this pass. Verbatim sliding scale: first $30,000 = 0%; next $60,000 ($30,001-$90,000) = 0.5%; next $60,000 ($90,001-$150,000) = 1.0%; next $50,000 ($150,001-$200,000) = 1.5%; amounts in excess of $200,000 = 2.0%. Also confirms 'Land transfer tax is calculated based on the fair market value of realty on the date of registration of a transfer of title' and that a registration fee is payable in addition (no amount given). Confirms all five brackets in the spec., PRIMARY/STATUTE. The Tax Administration and Miscellaneous Taxes Act, C.C.S.M. c. T2, Part III. Downloaded (175pp) and full-text searched this pass; footer 'Current from 1 Jan. 2026 to 29 July 2026', accessed 3 Aug 2026 10:58 CDT, document states it is the most current version. Verified verbatim: s.111(1) FMV definition; s.112(1) imposition and formula 'calculated to the nearest dollar', Tax = 0.005 × (FMV − $30,000.) + 0.005 × (FMV − $90,000.) + 0.005 × (FMV − $150,000.) + 0.005 × (FMV − $200,000.); s.112(2) nil-value rule; s.112(3) fractional-interest proration on whole-land value; s.112(4) single payment across multiple offices; s.112(5) refund on rejection; s.112.1 refunds on rescission/cancellation; s.112.2 RST refund; s.112.3 application procedure; ss.113-114 complete exemption list including s.114(1)(e) spousal and s.114(2) statutory declaration; s.115 affidavit of value and registrar's appraisal power; s.117(1.1) 10% late-payment penalty. Amendment note on s.112 is 'S.M. 2005, c. 40, s. 104; S.M. 2013, c. 55, s. 55' — the rate formula has been UNCHANGED since 2013, so no rate change in the last 18 months. Zero hits across the whole Act for 'first-time', 'foreign', 'non-resident' or 'newcomer'., PRIMARY/REGISTRY. 'Land Titles Fees — Effective January 4, 2026', official Teranet Manitoba fee schedule (12pp), downloaded and text-extracted directly this pass rather than taken on trust. Confirmed line by line: columns are 'Electronic Registration' and 'Paper Registration'; TR1 'Transfer >30,000 Fee' $137.00/$144.00; TR2 'Transfer <30,000 Fee' $137.00/$144.00; TR3 'Transfer Fee Tax Exempt' $137.00/$144.00; MTGE 'Mortgage' $137.00/$144.00; sales item 500 'Electronic Certified Status of Title' $33.00/$33.00. Footnote 1 defines 'electronic' as documents submitted by clients using eRegistration; footnote 2 defines 'paper' as client documents received and entered by Teranet. This is the source that disproves the $70 figure still published by Ratehub., PRIMARY/REGISTRY. Corroborates the fee schedule's currency and the tax/fee separation. Confirms effective date 4 January 2026 and states 'Land Transfer Tax: Does not include the registration fee. Consult the fee schedule for the current registration fees.'. This is information, not tax advice.