Enter a price. We show the whole calculation, band by band, so you can check it rather than trust it.
New Brunswick land transfer tax on $500,000, band by band
Portion of the price
Rate
Amount in this band
Tax
over $0
1%
$500,000
$5,000
Total
$5,000
New Brunswick rates for 2026
Portion of the purchase price
Rate
Over $0
1%
What it costs at a few common prices
Purchase price
Land transfer tax
$500,000
$5,000
$1,000,000
$10,000
$1,500,000
$15,000
Registration fees, on top of the tax
Fee
Amount
How it's calculated
Land Titles registration fee — Transfer (Form 13) and every other Schedule B s.1 instrument
$84
$84 flat per parcel (not value-based). Schedule B s.1, NB Reg 83-130, consolidated to 1 Apr 2025 (was $82 before 1 Apr 2025). Amendment trail on Schedule B ends at 2025-9; no 2026 amendment exists as at 3 Aug 2026.
Land Titles assurance fee
$1
$1 flat per parcel, payable on every Schedule B s.1 instrument EXCEPT an Application for First Registration of Title (Form 1). Schedule B s.6. Effective 1 Apr 2025 (was $3).
$84 + $1 = $85 per parcel. A purchase financed with a mortgage registers TWO instruments: Transfer (Form 13) $85 + Mortgage (Form 15) $85 = $170 per parcel. The mortgage registration fee is payable even though a mortgage attracts NO 1% transfer tax (RPTTA s.6(m)).
Application for First Registration of Title (Form 1) — mandatory Registry-to-Land-Titles conversion
—
$84 per parcel and NO $1 assurance fee (Schedule B s.1 + s.6). Add a $100/parcel paper-submission administration fee if Form 1 (or an application to associate a description with a PID) is filed on paper; the registrar may waive it where paper was used only because the application exceeded the electronic form length (Schedule B s.3). Per SNB's Land Registration FAQ, conversion to Land Titles is REQUIRED when land is sold or mortgaged, so this is not optional for an unconverted parcel being bought.
Certificate of Registered Ownership (only when separately requested)
—
$35 per parcel (Schedule B s.5). No fee where the CRO is issued on first application or as a result of registering an instrument (Schedule B s.2, Form 47).
Other Schedule B fees a closing may touch
—
Certificate of alphabetical list search $30 per name searched (s.4); Application for consolidation of adjoining registered parcels $100 per application (s.5.1). Schedule B s.7: in all other respects the Registry Act Schedule of Fees applies.
Total you'll actually pay to register
$85
Mandatory rows only
What calculators get wrong here
CORRECTED: the spec claimed s.2(1.02) is a LIVE grandfathering rule giving 0.25% today for an agreement executed before 28 Mar 2012. It is not, and coding that would under-collect by half. Read the statute's referents: s.2(1.02) says the percentage 'referred to in subsection (1.01)' shall be read as 0.25% — and s.2(1.01) by its own terms applies only 'For the period commencing on June 1, 2012, and ending on March 31, 2016.' A deed tendered today falls under s.2(1.03), whose ONLY override is s.2(1.04). So s.2(1.02) is spent: it can never apply to a 2026 registration. A pre-28-Mar-2012 agreement is necessarily also executed before 3 Feb 2016, so the correct rate for it today is 0.5% under s.2(1.04) — not 0.25%. ONE live grandfathering rule remains, not two. Full verified rate history: 1% for deeds tendered on or after 1 Apr 2016 (s.2(1.03)); 0.5% for 1 Jun 2012 to 31 Mar 2016 (s.2(1.01)); 0.25% before 1 Jun 2012 (s.2(1)). Mechanics per Dept of Finance notice PTN 0417 (Feb 2016): the purchaser pays 1% at transfer and applies to the Department of Finance for a refund of the differential with a copy of the pre-3-Feb-2016 agreement and a copy of the post-31-Mar-2016 invoice — and s.5(1) caps that application at one year from the date of the overpayment. ALSO CORRECTED: the spec asserted the Act's amendment trail is '2006 c.11 s.16; 2012 c.26 s.1; 2016 c.12 s.3 — nothing after 2016.' That is the trail for s.2 only. The Act WAS amended after 2016: s.1 carries '2019, c.11, s.5' (SNB 2019 c.11, Bill 19 of the 59th Legislature 2nd Session, royal assent 14 June 2019), which touched the definitions, not the rate. The conclusion (rate unchanged since 1 Apr 2016) survives — NB Budget 2026, tabled 17 Mar 2026, contained no personal, corporate or other tax measures — but anyone auditing the trail would find a post-2016 amendment and lose trust in the page.
THE BIG ONE — the base is the GREATER of consideration or assessed value, not the purchase price. s.2(1.03) taxes 1% of the greater of (a) the consideration for the transfer, or (b) the assessed value, and s.1 defines 'assessed value' as the value of the real property AT THE TIME OF REGISTERING THE DEED as taken or extrapolated from the current real property assessment list by the Executive Director of Assessment under the Assessment Act. Every mainstream calculator takes one number and multiplies by 1% (nesto's copy explicitly says the tax 'is calculated based on the purchase price'). That silently understates the tax on the two cases that actually matter: below-market sales (family, estate, distressed) and $1-or-nominal-consideration gift deeds, where the tax is computed on full assessed value regardless of what changed hands. Our calculator must take TWO inputs — price and SNB assessed value (lookup is free at SNB Real Property Online) — and compute on max(), showing which side drove the result. Also flag s.4(1): where there is NO assessed value determined at registration (new subdivision, new build) the Minister may assess within one year of registration under s.4(1)(b), and where the Minister determines a person made a FALSE STATEMENT about consideration or assessed value the Minister may reassess within the same one year under s.4(1)(a). The bill is not final at closing.
Consideration must include buildings, mobile/modular homes, and a condo unit's share of common elements — and SNB is auditing this. Registrar General communiqué 'Purchase price and the Affidavit of Value/Transfer' (2023-10-18), which I read in full, ties the Affidavit of Value (Form 54) / Affidavit of Transfer (Form 1) / electronic Certificate of Value to s.80(4) Land Titles Act and to RPTTA s.2(1.03), and names three wrongful exclusions verbatim: (i) conveying a modular or mobile home plus the land it is affixed to but pricing only the land; (ii) commercial deals where the parties allocate the price across land, buildings, installations and equipment and declare only the bare unimproved land portion; (iii) condominium sales excluding the unit holder's interest in the common elements even where the unit description states it includes the appurtenant interest. Note RPTTA s.1 'real property' expressly 'includes a mobile home which is assessed as real property under the Assessment Act.' SNB, with the Law Society of New Brunswick and the Department of Finance, will monitor and may audit the file, request supporting information, trigger a reassessment of the property and recalculate the tax that should have been paid; counsel signing the affidavit has a professional duty to ensure it is truthful. Practical output for a condo or mobile-home page: the full price is the base — do not net anything out.
Rounding and partial-interest proration are statutory, and no competitor implements either. s.2(3) verbatim: 'The tax shall be computed to the nearest dollar; fifty cents shall be considered to be one dollar.' So the correct output is 0.01 * base rounded with .50 rounding UP, never a cents figure like $3,247.53 (correct: $3,248; and $250,050 -> $2,500.50 -> $2,501). s.2(2): where only PART of an interest or estate in real property is transferred, the ASSESSED VALUE side of the max() is prorated — determine the percentage the interest being transferred is of the whole, then multiply the assessed value by that percentage. The consideration side is not prorated. This governs 50% spousal add-ons, sibling buyouts and estate partitions, and no ranking calculator handles it. Worked checks on the flat 1%: $500,000 -> $5,000; $1,200,000 -> $12,000; $4,000,000 -> $40,000 (matches WOWA, Ratehub and nesto on the headline number).
CORRECTED AND EXPANDED — registration fees are separate from the tax, are PER PARCEL not per transaction, a mortgage triggers a second full fee even though it attracts NO transfer tax, and Land Titles conversion is mandatory (not optional) on a purchase. Schedule B, NB Reg 83-130 (consolidated 1 Apr 2025, amendment trail ending 2025-9, no 2026 amendment): $84 registration fee per parcel (s.1) + $1 assurance fee per parcel (s.6) = $85 per instrument per parcel. A typical financed purchase registers a Transfer (Form 13) and a Mortgage (Form 15) = $170 per parcel — but the mortgage is NOT subject to the 1% tax, because RPTTA s.6(m) exempts a deed transferring real property for the sole purpose of securing a debt or loan. A property spanning 3 PIDs pays 3x the fees while the 1% tax is computed once on the value. The 1 Apr 2025 change is a staleness trap for anyone quoting old figures: the registration fee rose $82 -> $84 while the assurance fee fell $3 -> $1, so the headline $85 per parcel was unchanged for about 95% of registrations (SNB Registrar General communiqué, effective 2025-04-01, signed Serge Gauvin). Any page still showing '$82 + $3' or a bare '$78' is stale. The spec understated one point: it called Registry-to-Land-Titles conversion something 'buyers often fund at closing.' SNB's own Land Registration FAQ is stronger — conversion to Land Titles is REQUIRED if you are mortgaging your land or buying a property. So for an unconverted parcel the Application for First Registration of Title (Form 1) is compulsory: $84/parcel with NO $1 assurance fee (it is the only s.1 instrument s.6 excludes), plus a $100/parcel administration fee if filed on paper (s.3, waivable by the registrar where paper was used only because the application exceeded the electronic form length).
The exemption list is narrower than the plain-English summaries suggest, a $1 gift deed is still fully taxed, and a long lease is taxable. Reg 83-106 s.3(e) exempts a deed transferring 'marital property as defined in the Marital Property Act' from a married person to their spouse, to themselves and their spouse, or between persons married to each other. Two limits competitors gloss over: it is keyed to the Marital Property Act (RSNB 2012, c.107, proclaimed in force 1 Mar 2013, consolidated to 1 Jan 2024 — still the operative statute, verified; the 1980 c.M-1.1 predecessor was repealed), so on its face it does not reach common-law or unmarried partners; and it is keyed to property that qualifies as marital property, not to any transfer between spouses. Corporate parallel: Reg 83-106 s.1.1 defines 'parent body' and 'wholly owned subsidiary' at a 95% beneficial share-capital threshold excluding directors' qualifying shares, and s.3(f)-(j) exempt individual <-> corporation and parent/subsidiary transfers only at that 95% test — 90% ownership is taxable. Two more sharp edges: (i) because the base is the greater of consideration or assessed value, a non-exempt gift or nominal-consideration deed (parent to adult child, transfer to a non-spouse partner) is taxed at 1% of full assessed value even though no money moved — the single most common real-world surprise in NB and nobody ranking covers it; and (ii) s.6(b) exempts only 'a lease for a term of less than twenty-five years', so registering a ground lease of 25 years or more IS taxable at 1% of the greater of consideration or assessed value. Also useful: s.6(a) means registering the agreement of purchase and sale itself is not taxed (relevant to rent-to-own), and s.3(1) means the tax is payable only once where a deed could be registered in more than one registry or land titles office.
The bigger number nobody calculates
Land transfer tax is the closing cost people search for. The one that actually decides whether
you can buy is the down payment — $45,000 on a $700,000 home in Canada.
Taking over a mortgage that already exists costs closer to $7,500.