Non-resident Provincial Deed Transfer Tax
The Non-resident Provincial Deed Transfer Tax applies to non-residents acquiring residential property meeting certain criteria and is applied when transferring a property.
On 1 April 2025, the Non-resident Provincial Deed Transfer Tax rate increased from 5% to 10%. The increase applies to all Agreements of Purchase and Sale signed after 31 March 2025 and other transfers after 31 March 2025 without an Agreement of Purchase and Sale.
The Non-resident Provincial Deed Transfer Tax applies to all residential properties or portion of property deemed residential with 3 dwelling units or less, including vacant land considered to be residential property. A residential property is one that is used, or intended to be used, for residential purposes.
The tax is calculated on the purchase price or the assessed value of property (whichever is higher). The tax:
- applies to Agreements of Purchase and Sale and other transfers without an Agreement of Purchase and Sale
- applies to deeds being registered where any ownership interest is being granted to non-residents of Nova Scotia
- is based on the ownership interest being transferred to non-residents
Tax calculation
For an Agreement of Purchase and Sale signed after 31 March 2025 and other transfers after 31 March 2025 without an Agreement of Purchase and Sale:
- PDTT = 10% x Total Ownership Interest being Transferred to Non-Residents x Purchase Price or the Assessed Value of Property (whichever is higher)
For an Agreement of Purchase and Sale signed between 1 July 2023 and 31 March 2025 and other transfers between 1 July 2023 and 31 March 2025 without an Agreement of Purchase and Sale:
- PDTT = 5% x Total Ownership Interest being Transferred to Non-Residents x Purchase Price or the Assessed Value of Property (whichever is higher)
For an Agreement of Purchase and Sale signed before 1 July 2023, review the Non-resident Provincial Deed Transfer Tax Guidelines.
There is an exemption for non-resident individuals who move to Nova Scotia within 6 months. That exemption is at the individual grantee (buyer) level. All non-resident individuals who are moving to Nova Scotia within 6 months must provide proof of residency for the exemption to apply.
For example, if a property is transferred to 2 non-resident individuals who intend to move to Nova Scotia within 6 months, the tax would not be payable at the time of the transfer. However, if only 1 can provide proof of residency at the end of the 6 months, the tax (plus interest and a potential penalty) will become applicable on the ownership interest of the grantee (buyer) who could not provide proof of residency.
Guidelines
For a complete list of exemptions, how the tax is paid and forms required for the property transfer, review the Non-resident Provincial Deed Transfer Tax Guidelines (PDF).
Transferring a property
Visit Land Registry for more information about how to transfer a property.
Moving to Nova Scotia
Each individual grantee (buyer) that states their intention to move to Nova Scotia within 6 months of the date the property is transferred needs to provide proof of Nova Scotia residency after moving to the province.
Proof of residency
When you submit your proof of residency, you need to upload the Proof of Residency Form and any supporting documents, including required signatures.
If you’re unable to submit the form and supporting documents online, contact Non-resident Provincial Deed Transfer Tax.
No longer moving to Nova Scotia or unable to submit proof of residency
Each individual grantee (buyer) that states their intention to move to Nova Scotia within 6 months of the date the property is transferred but is no longer moving to Nova Scotia within that timeframe must complete the Unable to Demonstrate Proof of Residency Form.
A single time extension may be requested if extenuating circumstances have occurred since the property was transferred and the grantee (buyer) isn’t able to move to Nova Scotia within 6 months of the date the property is transferred. Contact Non-resident Provincial Deed Transfer Tax to request an extension.