Building · Land · Welcome tax
Land pays the same tax as a house, on a base that often surprises, and without the first-time buyer credit. The calculation, with a real example.
Vacant land pays the welcome tax like a house: the 2026 provincial grid (0.5% up to $62,900, 1% up to $315,000, 1.5% up to $552,300, 2% above, unless a municipal increase) applies to the highest of three bases, the price paid, the roll value multiplied by the city's comparative factor, or the consideration. Real example: the lot at 26B Rue Meunier in Drummondville, listed at $129,500 and on the 2022 roll at $73,200 with a comparative factor of 1.14 ($83,448 adjusted), gives $980.50 of transfer duty on the price paid. The first-time buyer tax credit (up to $5,875 in the cities that apply it) covers dwellings, not vacant land: it does not apply to the purchase of the lot alone. Figures read on 15 September 2026 on our welcome tax pages by city and on the lot's listing.
The real estate transfer duty applies to any transfer of an immovable, land included. The 2026 provincial grid: 0.5% up to $62,900, 1% from $62,900 to $315,000, 1.5% from $315,000 to $552,300, 2% above; several cities increase the upper brackets (Montreal up to 4%, Drummondville 3% above $500,000). Our welcome tax calculator (in French) has the grid of 50 cities, and the guide welcome tax in Quebec explains the mechanics.
The tax is calculated on the highest of: the consideration provided, the price stated in the deed, and the roll value multiplied by the municipality's comparative factor for the year of the transfer. On land, that third amount surprises: a lot bought below its adjusted roll value is taxed on the adjusted value, not on the price. The assessment roll and its factor are read on the seller's tax bill.
| Data | Amount |
|---|---|
| Asking price (listing of 15 September 2026) | $129,500 |
| 2022 roll value | $73,200 |
| Drummondville comparative factor, 2026 | 1.14 |
| Adjusted value ($73,200 × 1.14) | $83,448 |
| Base retained (the highest) | $129,500 |
| Transfer duty: $314.50 (0.5% of $62,900) + $666 (1% of $66,600) | $980.50 |
The full listing of 26B Rue Meunier (7,883 sq ft lot, cleared, residential zoning, listed by Maggy Perreault) repeats this calculation, and our Drummondville welcome tax guide gives the city's grid.
The refundable tax credit for home ownership access covers dwellings: detached, semi-detached or row houses, factory-built or mobile homes, duplexes, triplexes, condominium apartments. Vacant land is not on the list. The municipal welcome tax refund (up to $5,875 in the cities that offer it) follows the same logic: it covers a first residence, not a lot. Validate with your notary for your situation; our refund guide lists the cities.
If you buy the land and then have a house built, the welcome tax is paid once, on the land, at the time of purchase: the construction you have built on your own lot is not a transfer. If you buy land and house from a builder in a single contract, the tax is calculated on the total price, sales taxes included; our page welcome tax on a new home (in French) covers that case, and taxes on a new home gives GST and QST.
Yes, on any transfer of an immovable, vacant land included, on the municipality's grid and on the higher of the price paid and the roll value adjusted by the comparative factor.
$980.50 on the 2026 provincial grid ($314.50 + $666), as on 26B Meunier in Drummondville, if the price is higher than the adjusted roll value.
No: first-time buyer credits and refunds cover dwellings, not vacant land. You may become eligible again, where applicable, once the house is built and occupied, under each program's rules.
Sources: 2026 provincial grid and municipal grids published on our welcome tax pages by city; listing of 26B Rue Meunier (2022 roll, Drummondville's 1.14 comparative factor, drummondville.ca); Quebec Ministry of Finance explanatory document on the home ownership access credit; read on 15 September 2026.
Once the bill is paid: Welcome tax refund in Quebec: how to apply, where, when and with which documents
The Loaa & Manseur team, led by Lotfi Manseur and Loaa Al Daow, is the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 of large residential teams according to the official RE/MAX ranking, computed on actual transactions. Its Google profile counts more than 220 reviews with a 4.9 rating. Its offices are at 55 avenue de l'Équinoxe in Brossard, one bridge from the island, and every broker's licence can be checked in the OACIQ public register. Three things to verify yourself before calling us, and to demand of any other broker.
Also available in French: version française de ce guide.
Published September 7, 2026 by the Loaa & Manseur team, the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 according to the official RE/MAX ranking. Tell us about your project.
Équipe no 1 de RE/MAX Platine en 2024 et en 2025, 6e au Québec, 15e au Canada et dans le top 50 mondial au classement officiel RE/MAX. Réponse en moins de 24 heures, sept jours sur sept.