Cindy SuBroker直線電話: (416)828-2897公司電話: 905-470-9800RE/MAX Realtron Realty Inc., Brokerage*
一月 18, 2018    English   
安省及多倫多所征收的 Land Transfer Tax 如何計算?

安省所征收的Land Transfer Tax 是在物業所有權登記過戶時, 由產權接受方負責繳納的. 目前的計算方法如下: 0.5%價格在$55,000以內

1.00%價格在$55,000--$250,000之間

1.50%價格在$250,000以上

1.50% + 0.50%價格在$400,000以上的住宅。(非住宅則無此項,即40萬以上部分仍按1.50%計算。)

舉例說明:

一個獨立屋售價是 $450,000, 那麼買方應在辦理產權過戶手續時, 繳納以下土地轉讓稅: $0--$55,0000.005 * $55,000= $275

$55,000--$250,0000.01 * $195.000= $1,950

$250,000--$400,0000.015 * $150.000= $2,250

$400,000以上(0.015 + 0.005) * $50.000= $1,000

應繳 Land Transfer Tax : $5,475

值得注意的是, 此稅有減免例外:

於2007年12月17日以后, 在安省首次購買新建住房或者重售屋,並且主要在此房屋居住的購房者可以獲得上限為$2000.00的 Refund.

於2008年02月01日以后購買或交接產權的,在多倫多市范圍內( GTA其他地區除外 )另外征收多倫多市的Land Transfer Tax, 其計算方法與安省的基本相同, 但也有許多的減免優惠: 比如, 如果買家是第一次購房, 所購房屋用來自住, 房價在$400000以下部分的 Land Transfer Tax 可以減免, 等等.

 
Share

The trademarks MLS®, Multiple Listing Service® and the associated logos are owned by The Canadian Real Estate Association (CREA) and identify the quality of services provided by real estate professionals who are members of CREA. Used under license. The trademarks REALTOR®, REALTORS®, and the REALTOR® logo are controlled by The Canadian Real Estate Association (CREA) and identify real estate professionals who are members of CREA.

RE/MAX Realtron Realty Inc., Brokerage, Independently Owned & Operated