Land Transfer Tax 계산하는 법.
온타리오주에 있는 모든 부동산에는 취득세가 적용됩니다.
토론토시에 해당할 경우, 토론토시의 취득세가 추가로 적용됩니다.
첫집구매자에게는 취득세중 일부 금액을 리베이트 받습니다. (온타리오: $4,000 토론토시: 4,475)
세금 계산 방법은 다음과 같습니다.
온타리오주 :
- 첫 55,000 달러에 대해서는 0.5%
- 55,001 달러에서 250,000 달러까지의 금액에 대해서는 1.0%
- 250,001 달러에서 400,000 달러까지의 초과 금액에 대해서는 1.5%
- 400,000 달러 초과 금액에 대해서는 2.0%
- 2,000,000 달러 초과 금액에 대해서는 2.5%
토론토시:
- 첫 55,000 달러에 대해서는 0.5%
- 55,001 달러에서 250,000 달러까지의 금액에 대해서는 1.0%
- 250,001 달러에서 400,000달러까지는 금액에 대해서는 1.5%
- 400,000 달러 초과 금액에 대해서는 2.0%
- 2,000,000달러 초과 금액에 대해서는 2.5%
CLICK HERE 여기를 클릭하시면 계산이 됩니다.
Residential Properties
A provincial land transfer tax applies to all properties in Ontario, including Toronto. A separate Toronto land transfer tax applies to Toronto properties only (An easy-to-use calculator and other options for determining the tax are provided below).
First time home buyers of new AND re-sale homes will receive a rebate of the Toronto land transfer tax of up to $4,475 (equivalent to the Toronto land transfer tax payable on a $400,000 property).
NOTE (Provincial Land Transfer Tax): First time home buyers maybe eligible for a rebate of the provincial land transfer tax (PLTT) up to $4,000.
To calculate the total LTT payable for Residential properties, choose one of the following:
1. CLICK HERE & ENTER THE PURCHASE PRICE IN THE SPACE PROVIDED. THE LAND TRANSFER TAX WILL AUTOMATICALLY BE CALCULATED & DISPLAYED.
OR
2. ADD THE FOLLOWING TOGETHER:
PROVINCIAL LAND TRANSFER TAX
(Applies to all Ontario properties, including Toronto)
0.5% on the first $55,000
plus 1.0% of the amount from $55,001 to $250,000
plus 1.5% of the amount in excess of $250,001 to $400,000
plus 2.0% of the amount in excess of $400,000
plus 2.5% of the amount in excess of $2,000,000
TORONTO LAND TRANSFER TAX
(Applies to Toronto properties only)
0.5% on the first $55,000
plus 1.0% of the amount from $55,001 to $250,000
plus 1.5% of the amount in excess of $250,001 to $400,000
plus 2.0% of the amount in excess of $400,000
plus 2.5% of the amount in excess of $2,000,000
Commercial Properties
To calculate the total LTT payable for Commercial properties, choose one of the following:
1. CLICK HERE & ENTER THE PURCHASE PRICE IN THE SPACE PROVIDED. THE LAND TRANSFER TAX WILL AUTOMATICALLY BE CALCULATED & DISPLAYED.
OR
2. ADD THE FOLLOWING TOGETHER:
PROVINCIAL LAND TRANSFER TAX
(Applies to all Ontario properties, including Toronto)
0.5% on the first $55,000
plus 1.0% of the amount from $55,001 to $250,000
plus 1.5% of the amount in excess of $250,001 to $400,000
plus 2.0% of the amount in excess of $400,000
TORONTO LAND TRANSFER TAX
(Applies to Toronto properties only)
0.5% on the first $55,000
plus 1.0% of the amount from $55,001 to $250,000
plus 1.5% of the amount in excess of $250,001 to $400,000
plus 2.0% of the amount in excess of $400,000
