Nova Scotia Land Transfer Tax 2024
Nova Scotia Flag Nova Scotia Deed Transfer Tax (DTT)
When a piece of land is bought and sold in Nova Scotia, the buyer must pay a Land Transfer Tax called the Deed Transfer Tax (DTT). 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. A sector of the government of Nova Scotia, called the Land Registration Offices, collects the tax on behalf of the municipalities when the transfer is recorded. If the tax is not paid within 30 days after the transfer, a 10% penalty amount of the tax will be charged. 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
Effective April 1, 2022, non-residents of Nova Scotia will need to pay an increased deed transfer tax. The tax is charged at 5% of the property valuation and was announced with the 2022-23 provincial budget. You are exempted from the increased tax if you become a resident of Nova Scotia within six months of the transaction closing date.
Every municipality has a select tax rate, please select from the location list for the most accurate result. Rates for each municipality are provided in the table below.
Exemption From the Deed Transfer Tax
You may be exempt from paying the Deed Transfer Tax if:
- You are merely confirming, correcting, or supplementing a previous transfer
- 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
- If the property was bought before the year the municipality implemented the 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 the County of Colchester | 1% |
| Town of Stewiacke | 1% |
| Town of Truro | 1% |
| Municipality of the County of Cumberland | 1.5% |
| Amherst | 1.25% |
| Town of Oxford | 1.5% |
| Municipality of the District of Clare | 1% |
| Municipality of the District of Digby | 1% |
| Town of Digby | 1.25% |
| Municipality of the District of Guysborough | 1% |
| Municipality of the District of St. Mary’s | 1.25% |
| Town of Mulgrave | 0.5% |
| Halifax Regional Municipality | 1.5% |
| Municipality of the District of Hants East | 1.5% |
| Region of Windsor and West Hants Municipality | 1.5% |
| Municipality of the County of Inverness | 1.5% |
| Town of Port Hawkesbury | 1.5% |
| Municipality of the County of Kings | 0% |
| Town of Berwick | 1% |
| Town of Kentville | 0% |
| 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% |
| 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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