10 一月

什么是海外买家税(Non-ResidentSpeculationTax)?

什么是海外买家税?税率是多少?

海外买家税(Non-Resident Speculation Tax或NRST),是针对非加拿大公民和永久居民在加拿大特定地区购买房产的税款,也是在缴纳安省的土地转让税时额外缴纳的税款。目前海外买家税(NRST)的税率是15%,也就是说海外买家需要额外支付房屋成交价15%的税款。

哪些地区征收海外买家税?

目前除了温哥华以外,安省的金马蹄地区也会征收NRST,范围如下图:

 

具体城市列表如下:

  • City of Barrie
  • County of Brant
  • City of Brantford
  • County of Dufferin
  • Regional Municipality of Durham
  • City of Guelph
  • Haldimand County
  • Regional Municipality of Halton
  • City of Hamilton
  • City of Kawartha Lakes
  • Regional Municipality of Niagara
  • County of Northumberland
  • City of Orillia
  • Regional Municipality of Peel
  • City of Peterborough
  • County of Peterborough
  • County of Simcoe
  • City of Toronto
  • Regional Municipality of Waterloo
  • County of Wellington, and
  • Regional Municipality of York.