Manitoba Land Transfer Tax 2026

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What is land transfer tax?

When buying a home in Manitoba, land transfer tax is an important closing cost to consider. The tax is payable when the transfer of the property is submitted for registration and is calculated based on the property's fair market value at that time. Our calculator shows you how much you can expect to pay.

Manitoba Land Transfer Tax Calculator

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Comparison of Manitoba Land Transfer Taxes with Other Provinces

History Manitoba Land Transfer Tax

Introduced by the Manitoba provincial government in 1987, Manitoba Land Transfer Tax is payable when a transfer is submitted for registration. The tax is calculated based on the property’s fair market value at the time of registration and is payable in addition to the land titles registration fee. For a transfer valued over $30,000, that registration fee is $137 for electronic registration or $144 for paper registration. There is no tax paid on the first $30,000 and the rest is applied on a sliding-scale. Teranet Manitoba, the province’s Land Titles Registry service provider, collects the tax as part of the property registration process. Land titles documents can be submitted electronically through eRegistration by registered users or submitted as paper registrations. The requirement is derived from Part III of The Tax Administration and Miscellaneous Taxes Act. There is no tax rebate for first-time home buyers.

Manitoba Land Transfer Tax Rates & Rebates

Manitoba Budget 2026, released on March 24, 2026, announced the province’s intention to amend The Tax Administration and Miscellaneous Taxes Act effective January 1, 2027. The stated aim is to prevent avoidance through arrangements that separate legal and beneficial ownership of real property. No specific amendments have been tabled yet.

Exemptions from the Tax

Under the following circumstances, the Land Transfer Tax does not have to be paid:

• If the farmland will continue to be used for farming and the buyer is a farmer, a farmer’s spouse or common-law partner, a family farm corporation, or an eligible congregation
• If the land is acquired for a band under the Indian Act as part of a treaty land entitlement settlement, and the applicable Canada-Manitoba agreement provides that no tax is payable
• If property is distributed on a corporation’s dissolution or winding up to a corporation that held all of its issued shares immediately beforehand
• If non-commercial property is transferred to a spouse, common-law partner, former spouse, or former common-law partner, either by the owner or by their estate

Other exemptions may also apply, including certain transfers involving veterans, registered charities and qualifying non-profit corporations, the City of Winnipeg, school construction, subdivisions, corrections of previous transfers, and qualifying changes in the form of tenure.

Visit our Canada Land Transfer Tax page to find out more information about land transfer and other taxes across Canada.

The purchaser of the property pays the Land Transfer Tax. Generally, the buyer's real estate lawyer collects and pays the tax on behalf of their client. An affidavit stating the fair market value of the land must be filed with each transfer submitted for registration. If an exemption is claimed, the required supporting affidavit or statutory declaration must also be filed.

When purchasing a property, land transfer tax is based on the fair market value of the land as a whole at the time the transfer is submitted for registration. If the district registrar is not satisfied with the stated fair market value, an appraisal or other evidence may be required. It is worth noting that the tax is paid at the time of ownership transfer and not when the purchase agreement is finalized. This means if you wait a few months to transfer the title, this tax could increase as property values rise.

Payment options depend on the registration method. Files submitted through eRegistration can be paid using a Land Titles deposit account or electronic funds transfer (EFT). In-person land titles transactions can be paid using cash, debit, Mastercard, or Visa at a Teranet Manitoba office.

A transferee who does not pay Manitoba land transfer tax by the due date is liable for a penalty equal to 10% of the unpaid tax. If the tax was not paid due to neglect or carelessness, the Minister may impose an additional penalty of up to 100% of the unpaid tax. Interest also accrues on unpaid tax and related penalties from the due date in accordance with regulations under The Financial Administration Act.