Nova Scotia Land Transfer Tax 2026
Nova Scotia Flag Nova Scotia Deed Transfer Tax (DTT)
When land is sold in Nova Scotia, a Municipal Deed Transfer Tax (DTT) may apply. The tax is paid by the purchaser and is calculated based on the sale price of the property. 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. Municipal Deed Transfer Taxes are collected on behalf of municipalities through Nova Scotia Land Registry when the deed is registered and recorded. The deed transfer tax is due within 10 days of the transfer. If it is not paid when due, interest applies beginning 10 days after the transfer at the rate set by the municipality, and an additional penalty of 10% applies to any deed transfer tax that remains unpaid after 30 days. 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.
Nova Scotia Land Transfer Tax Calculator
For Agreements of Purchase and Sale signed on or after April 1, 2025, the Non-resident Provincial Deed Transfer Tax (PDTT) is 10%. The tax applies when an ownership interest in qualifying residential property is transferred to a non-resident of Nova Scotia. It generally applies to residential properties with three dwelling units or fewer, including qualifying vacant residential land. The tax is calculated as 10% of the non-resident ownership interest multiplied by the greater of the property's purchase price or assessed value. Non-resident individuals who move to Nova Scotia within one year of the property transfer may qualify for an exemption, subject to providing proof of Nova Scotia residency.
Exemption From the Deed Transfer Tax
You may be exempt from paying the Deed Transfer Tax if:
- The deed merely confirms, corrects, modifies, or supplements a previously given deed; there is no consideration beyond $1, and the new deed does not include more property than the previous deed.
- If the transfer is occurring between the Nova Scotia Farm Loan Board and a borrower under the Agriculture and Rural Credit Act
- If the buyer is a registered Charitable Organization and the property is not used for any commercial, industrial, rental or other business purpose
- The deed's certificates of execution show that they were signed before the municipality adopted its deed transfer tax, or the property is being transferred under an Agreement of Purchase and Sale entered into before the municipality adopted its deed transfer tax.
Other conditions may also apply, and details can be found by contacting your nearest Land Registration Office.
Comparison of Nova Scotia Land Transfer Taxes with Other Provinces
Nova Scotia Land Transfer Tax Rates by Municipality
| Municipality | Municipality Tax Rate |
|---|---|
| Dartmouth | 1.5% |
| Sydney | 1.5% |
| Glace Bay | 1.5% |
| Sydney Mines | 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 Colchester | 1.5% |
| Town of Stewiacke | 1% |
| Town of Truro | 1.5% |
| Municipality of the County of Cumberland | 1.5% |
| Town of Amherst | 1.5% |
| Town of Oxford | 1.5% |
| Municipality of the District of Clare | 1% |
| Municipality of the District of Digby | 1% |
| Town of Digby | 1.5% |
| Municipality of the District of Guysborough | 1% |
| Municipality of the District of St. Mary’s | 1.25% |
| Town of Mulgrave | 1.5% |
| Halifax Regional Municipality | 1.5% |
| Municipality of the District of Hants East | 1.5% |
| West Hants Regional Municipality | 1.5% |
| Municipality of the County of Inverness | 1.5% |
| Town of Port Hawkesbury | 1.5% |
| Municipality of the County of Kings | 1.5% |
| Town of Berwick | 1.25% |
| Town of Kentville | 1.5% |
| 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 | 1.5% |
| Town of Mahone Bay | 1.5% |
| Municipality of the County of Pictou | 1% |
| Town of New Glasgow | 1% |
| Town of Pictou | 1% |
| Town of Stellarton | 1% |
| Town of Trenton | 1% |
| Town of Westville | 1% |
| Region of Queens Municipality | 1.5% |
| 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 | 1.5% |
| Municipality of the District of Argyle | 1% |
| Municipality of the District of Yarmouth | 1% |
| Town of Yarmouth | 1% |
Visit our Canada Land Transfer Tax page to find out more information about land transfer and other taxes accross Canada.
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