DeedWorthGuide · Quebec

Non-Resident Buyer Tax in Canada: Ontario NRST and BC's Additional Tax

Last verified: July 2026

In brief — A non-resident buyer (non-citizen, non-permanent-resident, or foreign corporation) pays an additional tax in two provinces. In Ontario, the NRST adds 25% of the price, province-wide. In British Columbia, an additional tax adds 20% of fair market value, in specified areas. These amounts stack on top of the regular land transfer duties — they can double or triple the closing bill.

For a non-resident buyer, land transfer tax is only the start. Two provinces levy a substantial surtax that completely changes the acquisition cost. Here's what applies, where, and to whom.

Ontario: the NRST (25%, province-wide)

Ontario applies a Non-Resident Speculation Tax (NRST) of 25% of the purchase price on the acquisition of residential property by a foreign buyer — an individual who is neither a Canadian citizen nor a permanent resident, a foreign corporation, or a taxable trustee. Since 2022, it applies across the whole province (no longer just the Greater Toronto area).

It stacks on top of Ontario's regular land transfer tax (and, in Toronto, the municipal tax). On an $800,000 purchase, the NRST alone is $200,000.

British Columbia: the additional tax (20%, specified areas)

British Columbia levies an Additional Property Transfer Tax of 20% of fair market value for a foreign buyer, in specified areas (notably Metro Vancouver, the Capital, Fraser Valley, Central Okanagan and Nanaimo regional districts).

It stacks on top of BC's regular Property Transfer Tax (PTT). Outside the specified areas, this additional tax does not apply.

Quebec and Alberta: no equivalent

Quebec has no non-resident buyer tax: only the welcome tax applies, whatever the buyer's status. Alberta has neither land transfer duties nor a non-resident surtax.

Not to be confused with the federal ban

Beyond these taxes, a federal ban restricts the purchase of residential property by non-Canadians (extended to January 1, 2027), with exceptions (certain permit holders, students, refugees, etc.). That is a purchase prohibition, distinct from the taxes above: where a purchase is allowed, the provincial surtaxes apply. Check your eligibility first.

Why it changes the whole calculation

These surtaxes are not financed by the mortgage: they are paid at closing, in cash. On the same property, a non-resident buyer's acquisition cost can be 20-25% higher than a local buyer's — enough to make a project unprofitable that worked for a resident.

DeedWorth builds the NRST and BC's additional tax into the acquisition cost and after-tax return, based on the buyer's profile. Analyze a property with DeedWorth →

FAQ

Does a non-resident pay an extra tax to buy in Canada? Yes, in two provinces: Ontario (NRST of 25% of the price, province-wide) and British Columbia (additional tax of 20% of fair market value, in specified areas). These stack on top of regular land transfer duties.

What is Ontario's NRST? The Non-Resident Speculation Tax: 25% of the price of residential property bought by a non-citizen/non-permanent-resident, a foreign corporation or a taxable trustee, anywhere in Ontario.

Does Quebec have a non-resident buyer tax? No. In Quebec, only the welcome tax applies, whatever the buyer's status.

Does BC's surtax apply everywhere in the province? No: the 20% additional tax applies only in specified areas (Metro Vancouver, Capital, Fraser Valley, Central Okanagan, Nanaimo). Elsewhere, it does not apply.

For information only, not tax or legal advice. Rates, areas and exemptions change; confirm your situation and eligibility with a professional. Last verified: July 2026.