Duties on Transfers of Immovables

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Property transfer duties, also known as the welcome tax, are fees collected by the municipality when a property located within its territory changes ownership. They are imposed under the Act respecting Duties on Transfers of Immovables by the Government of Quebec.

  • The duties are imposed on the purchaser of a property.
  • The taxable base corresponds to the highest of the following amounts:
    • The sale price of the property;
    • The value entered on the property assessment roll at the time of the transfer, multiplied by the comparative factor established in accordance with section 264 of the Act respecting municipal taxation.
      • For 2026, the comparative factor for Sutton's property assessment roll is 1.00 and the median proportion is 100%.
  • The provincial law and By-law number 292 establish the following rates :
    • 0.5% of the value of the transaction up to $61,500;
    • 1% of the value of the transaction for the portion exceeding $61,500 to a maximum of $307,800;
    • 1.5% of the value of the transaction for the portion exceeding $307,800 up to $500,000;
    • 3.0% of the transaction value in excess of $500,000.
  • If an exemption is applicable, an additional fee is payable in the amount determined by provincial law.