Nova Scotia deed transfer tax rates, by municipality
The province publishes municipal deed transfer tax rates only as a PDF. This is that schedule as a table you can search and link to, with the three-tier pattern explained, a calculator, and a changelog so you can see when it was last checked.
What is the deed transfer tax in Halifax?
Halifax Regional Municipality charges a deed transfer tax of 1.5% of the purchase price, paid by the buyer at closing. On the August 2026 Halifax-Dartmouth average sale price of $592,675, that is $8,890. Rates elsewhere in Nova Scotia range from 1.0% to 1.5%, set by each municipality.
Deed transfer tax calculator
Pick the municipality where the property is — not where you live now — and enter the purchase price.
Every municipality, from the July 2026 schedule
Source: Municipal Deed Transfer Tax Rates (Province of Nova Scotia), document date July 2026; re-verified 2026-09-15. Type to filter.
| County | Municipality | Rate | Tax on $400,000 |
|---|---|---|---|
| Annapolis | Municipality of the County of Annapolis | 1.5% | $6,000 |
| Annapolis | Town of Annapolis Royal | 1.5% | $6,000 |
| Annapolis | Town of Middleton | 1.5% | $6,000 |
| Antigonish | Municipality of the County of Antigonish | 1% | $4,000 |
| Antigonish | Town of Antigonish | 1.5% | $6,000 |
| Cape Breton | Cape Breton Regional Municipality | 1.5% | $6,000 |
| Colchester | Municipality of Colchester | 1.5% | $6,000 |
| Colchester | Town of Stewiacke | 1% | $4,000 |
| Colchester | Town of Truro | 1.5% | $6,000 |
| Cumberland | Municipality of the County of Cumberland | 1.5% | $6,000 |
| Cumberland | Town of Amherst | 1.5% | $6,000 |
| Cumberland | Town of Oxford | 1.5% | $6,000 |
| Digby | Municipality of the District of Clare | 1% | $4,000 |
| Digby | Municipality of the District of Digby | 1% | $4,000 |
| Digby | Town of Digby | 1.5% | $6,000 |
| Guysborough | Municipality of the District of Guysborough | 1% | $4,000 |
| Guysborough | Municipality of the District of St. Mary's | 1.25% | $5,000 |
| Guysborough | Town of Mulgrave | 1.5% | $6,000 |
| Halifax | Halifax Regional Municipality | 1.5% | $6,000 |
| Hants | Municipality of the District of East Hants | 1.5% | $6,000 |
| Hants | West Hants Regional Municipality | 1.5% | $6,000 |
| Inverness | Municipality of the County of Inverness | 1.5% | $6,000 |
| Inverness | Town of Port Hawkesbury | 1.5% | $6,000 |
| Kings | Municipality of the County of Kings | 1.5% | $6,000 |
| Kings | Town of Berwick | 1.25% | $5,000 |
| Kings | Town of Kentville | 1.5% | $6,000 |
| Kings | Town of Wolfville | 1.5% | $6,000 |
| Lunenburg | Municipality of the District of Chester | 1.5% | $6,000 |
| Lunenburg | Municipality of the District of Lunenburg | 1.25% | $5,000 |
| Lunenburg | Town of Bridgewater | 1.5% | $6,000 |
| Lunenburg | Town of Lunenburg | 1.5% | $6,000 |
| Lunenburg | Town of Mahone Bay | 1.5% | $6,000 |
| Pictou | Municipality of the County of Pictou | 1% | $4,000 |
| Pictou | Town of New Glasgow | 1% | $4,000 |
| Pictou | Town of Pictou | 1% | $4,000 |
| Pictou | Town of Stellarton | 1% | $4,000 |
| Pictou | Town of Trenton | 1% | $4,000 |
| Pictou | Town of Westville | 1% | $4,000 |
| Queens | Region of Queens Municipality | 1.5% | $6,000 |
| Richmond | Municipality of the County of Richmond | 1.5% | $6,000 |
| Shelburne | Municipality of the District of Barrington | 1.5% | $6,000 |
| Shelburne | Municipality of the District of Shelburne | 1.5% | $6,000 |
| Shelburne | Town of Clark's Harbour | 1% | $4,000 |
| Shelburne | Town of Lockeport | 1.5% | $6,000 |
| Shelburne | Town of Shelburne | 1.5% | $6,000 |
| Victoria | Municipality of the County of Victoria | 1.5% | $6,000 |
| Yarmouth | Municipality of the District of Argyle | 1% | $4,000 |
| Yarmouth | Municipality of the District of Yarmouth | 1% | $4,000 |
| Yarmouth | Town of Yarmouth | 1% | $4,000 |
The pattern behind the rates
Three things are worth knowing. First, the rate follows the property, not the buyer: a Halifax resident buying in New Glasgow pays New Glasgow’s 1.0%. Second, the same county can carry two rates: the Town of Antigonish is 1.5% while the County of Antigonish is 1.0%; the Town of Digby is 1.5% while the Districts of Digby and Clare are 1.0%; Berwick is 1.25% while the rest of Kings County is 1.5%. Third, the whole of Pictou County and Yarmouth County sit at 1.0% — on a $367,859 Highland-region home that is $3,679 instead of the $5,518 the same house would cost in HRM.
Who pays, and when
The purchaser pays. Your lawyer collects it as part of the closing funds and remits it to the Land Registry when the deed is registered, along with a Municipal Deed Transfer Affidavit of Value — which is filed whether or not tax is owed. It cannot be financed inside the mortgage, so it counts toward the cash you need to close alongside the down payment, legal fees and any mortgage insurance PST (of which Nova Scotia charges none).
The non-resident tax stacks on top
Since 1 April 2025 the province charges a separate 10% Non-resident Provincial Deed Transfer Tax on residential property with three dwelling units or fewer, including residential vacant land, calculated on the higher of the purchase price and the assessed value. Buyers who move to Nova Scotia within six months are exempt, and the August 2026 changes extended the proof-of-residency window to one year and the refund window to two years. The non-resident tax explained, including the August 2026 changes →
Questions people ask
Who pays the deed transfer tax in Nova Scotia?
The buyer. It is paid at closing through your lawyer, who remits it to the Land Registry on behalf of the municipality when the deed is registered. It cannot be added to the mortgage — it is part of the cash you need to close.
Is the deed transfer tax the same everywhere in Nova Scotia?
No. Each municipality sets its own rate. As of the July 2026 provincial schedule, 15 municipalities charge 1.0%, three charge 1.25%, and 31 — including Halifax Regional Municipality and Cape Breton Regional Municipality — charge 1.5%.
Is there a first-time buyer exemption from deed transfer tax in Nova Scotia?
Not at the provincial level, and Halifax Regional Municipality does not offer one. A few municipalities have at times offered rebates for first-time buyers; check with the municipality where the property is, or ask and we will check for you.
Can the seller pay the deed transfer tax?
The tax is legally the purchaser’s, but a seller can agree to a price reduction or a closing credit that offsets it. Lenders treat a seller credit as reducing the purchase price for financing purposes, so it can affect the mortgage amount — raise it with your broker before it goes into the offer.
Does the deed transfer tax apply on a refinance or a transfer between spouses?
A refinance with no change of ownership does not trigger it. Transfers between spouses, or where no value changes hands, are generally exempt under the municipal by-laws, but an affidavit of value is still filed. Your lawyer confirms the exemption at registration.
Changelog
- 2026-09-15 — All 49 rows transcribed from the province’s July 2026 schedule and cross-checked against the municipal deed transfer tax page (last modified 4 December 2025). No rate changes noted since the previous schedule.
Rates are set by municipal by-law and the province reissues the schedule periodically. This page is re-checked quarterly; if you find a discrepancy, tell us and the source link above will settle it.
Want the full cash-to-close figure for a specific house?
Send the listing. You get back the deed transfer tax, the down payment and insurance premium at each financing level, legal and closing estimates, and the income the file needs to qualify — in writing, within a business day.