As of April 1, 2025, Nova Scotia has officially increased the non-resident deed transfer tax from 5% to 10%. This change has major implications for buyers, sellers, and industry professionals alike—especially in a market like Halifax, where interest from out-of-province and international buyers has been steadily growing.
At Perkins Real Estate, we understand that navigating new tax regulations can be overwhelming. That’s why we’ve outlined everything you need to know to stay informed and compliant—whether you're a homeowner, prospective buyer, or real estate lawyer.
🚨 Key Update: 10% Deed Transfer Tax for Non-Residents
The Non-Resident Property Transfer Tax now stands at 10%, double the previous rate.
This updated rate applies to:
Agreements of Purchase and Sale signed after March 31, 2025
Transfers without a formal agreement (e.g., gifts) after March 31, 2025
This means that any qualifying property purchase by a non-resident of Nova Scotia will incur this increased tax unless the buyer qualifies for an exemption.
What’s the goal?
The province has positioned this move as a way to help address housing availability and affordability by discouraging speculative purchases from non-residents.
🧾 Common Pitfalls: Avoid These Filing Errors
To help our clients avoid delays—or worse, penalties—here are a few common errors to avoid:
1. Incomplete Affidavits of Residence
Missing Social Insurance Numbers, Business Numbers, or Trust Account Numbers are the most common reasons affidavits are flagged.
âś… Tip: Always double-check that all identifying fields are completed on the affidavit before submission. Incomplete documents can delay closings or trigger audits.
2. Paper Submission Mistakes
In cases where digital submissions via Property Online aren’t possible, physical documents must be submitted correctly and in full.
Situations requiring paper submission include:
When Form 24-E cannot be used (e.g., exempt properties)
When Form 44 is required due to a property's exemption from migration
For each paper submission:
Use a sealed envelope
Clearly write the deed transfer tax amount on the front—even if it’s $0
Include only the required documents: tax form and Affidavits of Residence
đź“Ť Where to send paper submissions (if needed):
Email:
NSDeedTransferTax@novascotia.ca
Mail:
Department of Finance and Treasury Board
Provincial Deed Transfer Tax
PO BOX 187
Halifax, NS B3J 2N3
Courier:
1723 Hollis Street, 4th Floor
Halifax, NS B3J 1V9
đź“„ Proof of Residency: Know What Qualifies
Residency status is determined by where an individual files their income tax return. If a buyer is not a Nova Scotia resident at the time of transfer, they will be subject to the tax—unless they can later provide proof they moved to Nova Scotia within six months of the purchase.
To qualify for this exemption:
Buyers must complete a Proof of Residency Form
Supporting documents (e.g., updated health card, utility bills) must be submitted
This exemption does not apply to corporations or trusts
⚠️ Many buyers are unaware of this requirement. If your client plans to move to Nova Scotia soon, be proactive in helping them gather the required proof.
🔍 Who Is Affected by This Change?
The 10% deed transfer tax affects:
Non-residents of Nova Scotia (as defined by tax residency status)
Individuals buying recreational or secondary properties
Out-of-province investors
Gifts or family transfers where the recipient is a non-resident
Those purchasing principal residences as Nova Scotia residents are not subject to this tax increase.
đź’¬ We're Here to Help You Navigate These Changes
Whether you're a first-time buyer, downsizing, or advising a client—understanding the nuances of this tax update is crucial.
If you’re unsure how this impacts your current transaction or you need help preparing documents, our team is happy to assist. We also work closely with real estate lawyers and accountants across Halifax to ensure your transaction runs smoothly from start to finish.
Need more info? Contact the Provincial Tax Policy & Administration Division directly at
📧 NSDeedTransferTax@novascotia.ca
🏡 Thinking About Buying or Selling in Halifax?
Whether you're a local or relocating to Nova Scotia, it's more important than ever to have a knowledgeable real estate team on your side. At Perkins Real Estate, we pride ourselves on helping clients navigate every aspect of the buying and selling process—taxes included.
📲 Have questions about your specific situation?
Let’s chat—contact us here or call us directly.
Perkins Real Estate
902-488-0012
info@andrewperkins.co
Your trusted Halifax real estate team
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