Enter the total value of the estate to estimate the Estate Administration Tax the Ontario government charges when a probate application is filed.
About this estimate. The calculator applies the current Ontario rates: no tax on the first $50,000 and $15 for every $1,000, or part of $1,000, above that. It does not account for assets that pass outside the estate, such as jointly held property or registered accounts with a named beneficiary. Rates are set by the Ontario government and can change. Check the current rates on ontario.ca.
How the tax is calculated
Ontario charges Estate Administration Tax on the value of the estate at the date of death. The rates have been unchanged since January 1, 2020:
- $0 on the first $50,000
- $15 for every $1,000, or part of $1,000, above $50,000, which is 1.5%
| Estate value | Tax |
|---|---|
| $50,000 | $0 |
| $100,000 | $750 |
| $250,000 | $3,000 |
| $500,000 | $6,750 |
| $750,000 | $10,500 |
| $1,000,000 | $14,250 |
| $1,500,000 | $21,750 |
| $2,000,000 | $29,250 |
The current rates are published by the Ontario Ministry of Finance at ontario.ca/page/estate-administration-tax.
What counts in the value of the estate
Included
- Real estate in Ontario, less any mortgage or other encumbrance registered against it
- Bank accounts, investments and cash in the deceased's name alone
- Vehicles, boats and other registered property
- Business interests and shares in private companies, unless dealt with under a separate will
- Household contents, jewellery, art and other personal property
- Debts owed to the deceased
Not included
- Property held jointly with a right of survivorship
- RRSPs, RRIFs, TFSAs, pensions and life insurance with a named beneficiary other than the estate
- Real estate outside Ontario
- Assets held in a trust set up during the person's lifetime
Debts other than a mortgage on Ontario real estate, including credit cards, loans and income tax, are not deducted from the value.
When and how it is paid
The tax is paid to the Minister of Finance through the court as a deposit when the application is filed. The court will not issue the certificate until it is paid. If the value of an asset is not known when the application is filed, an estimate can be used and the tax adjusted later. Within 180 calendar days after the certificate is issued, the estate trustee must file an Estate Information Return with the Ministry of Finance confirming the assets and their values.
Planning to reduce the tax
Because the tax applies only to assets that pass through the estate, lifetime planning can reduce it. Common approaches include naming beneficiaries on registered plans and insurance, holding property jointly with a spouse, and using a second will for assets that do not require probate, such as shares in a family company. Each approach has consequences for income tax, creditor exposure and family fairness, and joint ownership with an adult child in particular is a frequent source of disputes. This is a conversation to have while making a will, not after a death. Wills and estate planning.
Common questions
On the total value of the estate at the date of death. There is no tax on the first $50,000. Above that, the tax is $15 for every $1,000 or part of $1,000, which works out to 1.5%. On a $500,000 estate the tax is $6,750; on $1,000,000 it is $14,250.
All property the deceased owned at death that passes through the estate: Ontario real estate, bank and investment accounts in their sole name, vehicles, business interests and personal property. Real estate is valued net of any mortgage registered against it. Other debts are not deducted.
Assets that pass outside the estate: property held jointly with a right of survivorship, registered plans and life insurance with a named beneficiary other than the estate, and real estate located outside Ontario.
When the probate application is filed with the court, as a deposit. In limited cases the court can defer payment where the trustee cannot access estate funds to pay it, on application with an affidavit explaining why.
Planning during the person's lifetime can, for example by using beneficiary designations, joint ownership where it is appropriate, or a second will for assets such as private company shares that do not need probate. Each of these has trade-offs and should be done with advice. After death, the tax is simply calculated on what is in the estate.