New Brunswick land transfer tax calculator

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 rates for 2026

What it costs at a few common prices

Registration fees, on top of the tax

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 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.

See the full cross-Canada comparison →

Common questions

How much is land transfer tax in New Brunswick?

On a $500,000 property, land transfer tax in New Brunswick is $5,000. 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 New Brunswick land transfer tax?

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.

Rates current as of 2026-08-06. Verified against PRIMARY STATUTE, retrieved and text-extracted independently on 3 Aug 2026. Real Property Transfer Tax Act, SNB 1983 c.R-2.1, official bilingual consolidation; the PDF's own stamp reads 'This Act is consolidated to October 1, 2020.' Confirms verbatim: s.1 definitions of 'assessed value' (value at time of registering the deed, taken or extrapolated from the current real property assessment list by the Executive Director of Assessment), 'deed', and 'real property' (which 'includes a mobile home which is assessed as real property under the Assessment Act'); s.2(1) 0.25% before 1 Jun 2012; s.2(1.01) 0.5% 1 Jun 2012-31 Mar 2016; s.2(1.02) reading (1.01) as 0.25% for agreements executed before 28 Mar 2012 (SPENT — it modifies (1.01) only); s.2(1.03) 1% on or after 1 Apr 2016 of the greater of consideration or assessed value; s.2(1.04) reading (1.03) as 0.5% for agreements executed before 3 Feb 2016 (LIVE); s.2(2) partial-interest proration of assessed value; s.2(3) 'computed to the nearest dollar; fifty cents shall be considered to be one dollar'; s.4(1)(a)-(b) Minister may assess or reassess within one year; s.5(1)-(3) refunds; s.6(a)-(n) the 14 statutory exemptions; s.9 regulation-making power. Amendment trails: s.2 ends at 2016 c.12 s.3, but s.1 carries 2019 c.11 s.5 and s.8 carries 2012 c.36 s.8 — so the Act as a whole WAS amended after 2016, contrary to the spec under review, though not on rate., PRIMARY, INDEPENDENT SECOND CONFIRMATION OF THE RATE, retrieved and text-extracted independently. NB Department of Finance, Revenue Administration Division, Real Property Tax Notice PTN 0417 (February 2016). Verbatim: 'As announced in Budget 2016-2017, effective April 1, 2016, amendments to the Real Property Transfer Tax Act come into force providing for an increase in the real property transfer tax rate from 0.5% to 1%.' Transitional rules: 0.5% for deeds registered before 1 Apr 2016; 1% for deeds registered after 31 Mar 2016; 0.5% still applies to agreements of purchase and sale signed before 3 Feb 2016 regardless of registration date, with the purchaser paying 1% at transfer and applying for a refund of the difference using a Property Tax Refund application supported by the pre-3-Feb-2016 agreement and a post-31-Mar-2016 invoice. Notably this administrative source describes only the pre-3-Feb-2016 (0.5%) carve-out — it does not describe any surviving 0.25% carve-out, corroborating that s.2(1.02) is spent., PRIMARY REGULATION — exemptions and interest, retrieved and read in full. General Regulation - Real Property Transfer Tax Act, NB Reg 83-106, filed 4 July 1983, 'consolidated to January 1, 2018.' s.1.1 defines 'parent body' and 'wholly owned subsidiary' at the 95% beneficial share-capital threshold excluding directors' qualifying shares. s.2 sets interest on unpaid tax at 1.5% per month compounded monthly, or 19.56% per year. s.3(a)-(j) lists the 10 regulatory exemption classes verbatim, including s.3(e) marital property between married spouses as defined in the Marital Property Act and s.3(f)-(j) the 95% corporate and parent/wholly-owned-subsidiary rollovers. s.4 sets remittance timing. Confirms the verified negative: no first-time-buyer provision and no residency-based provision anywhere. Amendment trail ends 2017, c.20, s.153., PRIMARY REGULATION — registration fees, charged separately from the tax; retrieved and text-extracted independently (165 pages). General Regulation - Land Titles Act, NB Reg 83-130, official consolidation stamped 'This Regulation is consolidated to April 1, 2025.' Schedule B verbatim: s.1 '$84 fee per parcel' for the listed instruments including Application for first registration of title (Form 1), Transfer (13), Sheriff's transfer (13.2), Tax sale transfer (13.3), Easement (14), Mortgage (15), Collateral mortgage (15.1), Discharge of mortgage (17), Lease (19), Assignment (23), Caveat (24), etc.; s.2 the no-fee list including Affidavit of value (54) and a Certificate of registered ownership issued on first application or as a result of registering an instrument (47); s.3 $100/parcel paper administration fee on Form 1 or a PID-description application, waivable by the registrar; s.4 $30 per name alphabetical list search; s.5 $35 per parcel for a requested Certificate of Registered Ownership; s.5.1 $100 per application to consolidate adjoining parcels; s.6 '$1 per parcel' assurance fee for every s.1 instrument except Form 1; s.7 the Registry Act Schedule of Fees applies in all other respects. Amendment trail ends at 2025-9 — no 2026 fee amendment exists as at 3 Aug 2026.. This is information, not tax advice.