Welcome Tax Calculator Lévis 2026

The exact amount of your transfer duties based on your city's official rate grid, first-time buyer credit included, and city-to-city comparison.

Calculator 2026

Estimate your real estate transfer taxes

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2026 First-Time Buyer Tax Credit

Since April 2026, Quebec offers a refundable tax credit covering up to $5,875 of the welcome tax for eligible first-time buyers. The credit reimburses 100% of the tax on the first $5,000, then 25% of the slice up to $8,500. Three conditions apply: you must not have lived in a dwelling owned by you or your spouse during the year of acquisition or the 4 preceding calendar years, the property must be your principal residence, and the dwelling must be eligible. Retroactive to January 1, 2026; advance payment available from October 2026 for credits exceeding $1,000.

Read the full welcome tax credit guide

The 2026-2027-2028 assessment roll resets the base before the notice

With the new property assessment roll 2026-2027-2028 deposited on October 9, 2025 and in force since January 1, 2026, the taxable base on most Lévis transactions has been reset. The City reports a 23.2% change in taxable values for the "1 logement" category and lists the average single-family value at $412,200. For the welcome tax that parameter matters directly: the taxable base is the greater of the price paid, the consideration stated in the deed, or the standardized value — and because the comparative factor for 2026 published by the City is 1.00, the standardized value lines up with the roll entry this year. The calculator above mirrors that mechanic so you can set aside a working estimate as soon as the deed is signed, ahead of the notice that follows.

A Lévis market still pushing the median higher

According to Centris real-estate statistics for Lévis (Desjardins) for the first quarter of 2026, the single-family median in the Desjardins borough sits at $420,000, up 13% year over year, with an average of 24 days on market. The condominium segment follows the same curve at a $310,000 median, up 16%. Lévis is made up of three boroughs — Desjardins, Les Chutes-de-la-Chaudière-Est and Les Chutes-de-la-Chaudière-Ouest — and their medians do not move together. For a buyer weighing Saint-Romuald, Saint-Nicolas, Vieux-Lévis or Pintendre, the gap between borough medians can flip a deal above or below the entry point of the top municipal bracket, which is worth weighing in the calculator before locking the offer.

What moves the amount, and how Lévis stacks up against its neighbours

The City's Other taxations page confirms that the taxable base is always the greater of the price paid, the consideration in the deed, or the standardized value. Verify the matricule for an address or cadastre through the roll consultation page, and if the value does not reflect the market at the July 1, 2024 reference date, file an administrative review request before April 30, 2026. On the rate-grid side, Lévis jumps straight to the top municipal bracket after the mid-range, with no transitional step in between. Compared with Quebec City just across the St. Lawrence, which slots a transitional step before its top bracket, the curve softens through the upper-mid segment — a difference the calculator surfaces clearly for a transaction sitting in that segment. The Saguenay grid is closer to Lévis's, with a transitional step but a top bracket that kicks in later still. Of the three, Lévis runs the cleanest jump.

Lévis programs and the supplementary duty to know about

Lévis does not run a welcome-tax rebate but lists a handful of housing subsidy programs worth checking. The Subvention pour aînés relative à une hausse de taxes municipales carries fresh relevance after the marked 2026-2028 roll increase for eligible seniors. The RénoRégion program targets a principal residence on a portion of the territory not served by water or sewer networks — a real scenario in rural pockets of Saint-Étienne-de-Lauzon or Saint-Jean-Chrysostome. The Programme d'adaptation de domicile is currently paused: the Société d'habitation du Québec has not been accepting new applications since April 1, 2025. Note also that Lévis has chosen to apply the serviced vacant land (terrain vague desservi) taxation — relevant if the transaction concerns a lot. On the supplementary duty (droit supplétif), Lévis collects what is set out in the Act respecting duties on transfers of immovables (CQLR, c. D-15.1) where the main duty is waived, except for a transfer arising from a death between parties related under the Act.

Payment, timing and the provincial home-access credit

The welcome-tax bill is generally issued and mailed within three to six months of the transaction, the time it takes for the notary to publish the deed at the Quebec land register and for the Direction des finances et de la trésorerie to update the file. It is payable in a single instalment on the date shown on the notice. The Paiement préautorisé du compte de taxes form covers this bill too if you have signed up; the online tax account portal keeps the trail. A new refundable home-access tax credit, retroactive to January 1, 2026 according to Revenu Québec, can soften the real cost of an eligible first purchase up to a cap. Your notary confirms eligibility and the amount is claimed in your income tax return — it is not an exemption at the deed. If the transaction involves a mobile home, or is not published at the land register, the buyer must file the transfer disclosure form or the mobile-home version within 90 days of the transaction.

Useful resources and contacts

Before paying, cross-check your estimate against the official notice issued by the Direction des finances et de la trésorerie of the Ville de Lévis.

  • 311 Lévis: 311 from inside Lévis or 418 839-2002 from outside, Monday to Friday 8 a.m. to 5 p.m. — for any question on the welcome-tax bill, the tax account or the disclosure of a transfer.
  • Direction des finances et de la trésorerie (Service de l'évaluation, Division des revenus): 1300 boulevard Guillaume-Couture, Suite 300, Lévis (Québec) G6W 0R9 — handles the welcome-tax notices.
  • Lévis City Hall: 2175 chemin du Fleuve, Lévis (Québec) G6W 7W9 — Mayor's office and City Clerk.
  • Online assessment roll: 2026-2027-2028 roll consultation by address, matricule or cadastre; review request before April 30, 2026.
  • Payment and portal: online tax account and pre-authorized payment enrolment.
  • Housing programs: full list on the City's Programmes de subventions page.

The calculator above gives a working estimate for budgeting; the official notice issued by Ville de Lévis remains the document of record for final payment.

What is the transfer tax?

Commonly called the "welcome tax", the real estate transfer tax is a mandatory municipal tax collected when a property changes hands in Quebec. It is always paid by the buyer, never the seller, to the municipality where the building is located, in the months following the signing at the notary.

Is the welcome tax paid every year?

No. The transfer duty is paid only once, when the property changes hands. Do not confuse it with municipal and school taxes, which recur every year: the welcome tax is a single bill, sent by the municipality after the sale is registered in the Land Register.

How is the welcome tax calculated?

The calculation is based on the highest amount among the following:

  • The purchase price paid for the building;
  • The amount of the consideration entered in the deed of sale;
  • The market value of the building, meaning the value entered in the municipal assessment roll multiplied by the city's comparative factor.

This amount is then subject to a progressive rate scale that varies by municipality. In 2026, the first bracket (up to $62,900) is taxed at 0.5%, the next ones at 1% and then 1.5%, and several large cities add higher brackets (up to 4% in Montreal).

New construction: the tax base is the price before GST and QST.

Calculation example (2026)

For a property purchased in Montreal at a price of $600,000 (tax base):

  • $0 to $62,900 (0.5%) :$314.50
  • $62,900 to $315,000 (1%) :$2,521.00
  • $315,000 to $552,300 (1.5%) :$3,559.50
  • $552,300 to $600,000 (2%) :$954.00
  • Total to pay:$7,349.00

Calculated with the official rate grid in force in Montreal. Source: Ville de Montréal

Who is exempt from the welcome tax?

The Act respecting duties on transfers of immovables provides exemptions. The most common cases:

  • Transfer between spouses: married, in a civil union, or common-law partners who have lived together for at least 12 months (in case of separation, the transfer must occur within 12 months of the end of the union);
  • Transfer in the direct line: between parents and children or grandparents and grandchildren (but not between siblings);
  • Tax base under $5,000;
  • Transfer to a corporation in which the transferor holds at least 90% of the voting shares.

Even when exempt, the municipality may charge a special duty, generally capped at $200. The exemption must be recorded in the notarized deed: your notary claims it for you.

Not exempt? The 2026 first-time buyer tax credit can still refund up to $5,875 of your tax. See the first-time buyer credit guide

Why is it called the "welcome tax"?

The official name is "duties on transfers of immovables", introduced by a 1976 Quebec law allowing municipalities to collect this duty. The nickname is often attributed to Jean Bienvenue, Minister of Municipal Affairs at the time ("bienvenue" means "welcome" in French), but the expression mostly owes its success to its irony: a "welcome" billed to the new owner. Both terms refer to exactly the same tax.

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