Tax Rates

On Tuesday, April 8, 2025 Regional Council approved the 2025/26 municipal budget. The 2025/26 budget includes municipal expenditures of $1,112.4 million and gross capital spending of $314.2 million.

The average single-family household residential total tax bill including provincial and mandatory rates will increase 5.2 per cent.

The rates for each tier and tax area can be found below.

Municipal Tax Rates 2025/26

Tax rates are set in accordance with section 94 of the Halifax Regional Municipality Charter.

94 (1) The Council shall set separate commercial and residential tax rates for the area of the Municipality determined by the Council to be

(a) a rural area receiving a rural level of services;

(b) a suburban area receiving a suburban level of services; and

(c) an urban area receiving an urban level of services.

All tax rates are per $100 of assessed value unless otherwise noted. Urban, Suburban and Rural Mapped Tax Areas.

Residential and Resource rates:
Urban general rate: $0.661
Suburban general rate: $0.628
Rural general rate: $0.628

Services provided in this rate: policing, solid waste, recreation programs, planning, libraries, sports fields, playgrounds, administration, fire suppression, street lighting, recreational and community facilities (municipality’s share of capital and operating costs), sidewalks including plowing (for urban areas only).

Commercial Mapped Area

Commercial rates Business Park Tax Area:
Base rate: $2.588 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.738
Tier 2 ($1-$2M): $0.000 for a total rate of $2.588
Tier 3 ($2M+): $0.881 for a total rate of $3.469

Commercial rates Industrial Park Tax Area:
Base rate: $2.588 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.738
Tier 2 ($1-$2M): $0.000 for a total rate of $2.588
Tier 3 ($2M+): $0.450 for a total rate of $3.038

Commercial rates Downtown/Community Tax Area:
Base rate: $2.588 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.738
Tier 2 ($1-$2M): $0.000 for a total rate of $2.588
Tier 3 ($2M+): $0.310 for a total rate of $2.898

Commercial rates Community Area (Outside Commercial Development District) Tax Area:
Base rate: $2.588 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.150 for a total rate of $2.738
Tier 2 ($1-$2M): $0.000 for a total rate of $2.588
Tier 3 ($2M+): $0.310 for a total rate of $2.898

Commercial rates Rural Tax Area:
Base rate: $2.550 for the base rate plus additional rates of
Tier 1 ($0-$1M): $0.000 for a total rate of $2.550
Tier 2 ($1-$2M): $0.000 for a total rate of $2.550
Tier 3 ($2M+): $0.000 for a total rate of $2.550
Services provided in these rates: policing, solid waste, recreation programs, planning, libraries, sports fields, playgrounds, administration, fire suppression, street lighting, recreational and community facilities (municipality’s share of capital and operating costs), sidewalks including plowing (for urban areas only).

Supplementary education rate
This rate applies to all tax areas and is in addition to the general rates above. The municipality provides supplementary funding to the Halifax Regional Centre for Education (HRCE) and the Conseil Scolaire Acadien Provincial (CSAP), the province-wide Acadian school board, for programs within the Halifax region.
Residential and Resource rate: $0.015
Commercial rate: $0.039

More information about how HRCE will use the supplementary funds during this school year is available in the Halifax Regional Arts Community Report 2023.

Climate Action rate
The climate action tax funds projects and programs supporting HalifACT outcomes, including both climate mitigation efforts and adaptation – improving municipal resiliency – with major projects ranging from electrification of buses to retrofitting of existing municipal buildings. With this tax, the approved budget funds the 3-Year Resource Plan outlined in the HalifACT 2020/21 Annual Report provided to Halifax Regional Council December 15, 2021.
Residential and Resource rate: $0.017
Commercial rate: $0.071

Right of Way rate

The Right-of-Way (ROW) charge (formerly referred to as the Stormwater Right-of-Way charge) is a charge from Halifax Water to Halifax Regional Municipality (municipality) for the management of stormwater that comes from the public street right of way into Halifax Water’s stormwater system. To verify if you are in the Right of Way mapped area, you can check the Right of Way map
Residential and Resource rate: $0.010
Commercial rate: $0.010

Fire protection: hydrants
The Nova Scotia Utilities and Review Board (NSUARB) requires the municipality to make a contribution to fund the operations of the Halifax Water. This contribution is used to fund the hydrant costs incurred by Halifax Water and is set by a formula approved by the NSUARB. The hydrant charges are recovered via a special fire protection area rate that the municipality levies on all properties within 1,200 feet of a hydrant available for public fire protection. Check the fire protection area map [PDF] to see if this will apply to your property.

Residential and Resource rate: $0.015
Commercial rate: $0.039

Transit services
You pay a “local transit rate” includes all properties within one kilometre walking distance of any HRM transit stop. This includes conventional transit, park and rides, regional express, ferry terminals, and any other HRM transit stop. Refer to the local transit maps below to see how your property is affected.

Local transportation Mapped area [PDF]
Residential and resource rate: $0.092
Commercial rate: n/a

Provincial rates

Property valuation tax: the municipality shares some of the cost of the province's assessment system.
Residential, Resource and Commercial rate: $0.011

Mandatory Provincial Education Tax Contribution:
Residential, Resource and Commercial rate: $0.294

Total Provincial rates
Residential, Resource and Commercial rate: $0.305

Area Rate Tables:
The tables below show a breakdown of each tax charge and its corresponding fee.

Community Facilities and Services: A community area rate is a uniform charge levied on a specific community boundary to support recreational activities or community capital projects such as the implementation of sidewalks. They are administered through a community not for profit association.  Community Area Rates | Halifax

Private Road Maintenance Fees: The municipality may make By-laws imposing, fixing and providing methods of enforcement of charges for maintaining private roads, curbs, sidewalks, gutters, bridges, culverts and retaining walls that are associated with private roads where the cost is incurred by the municipality or under an agreement between the municipality and a person. How to set up a Private Road Maintenance Area rate.  By-law P-1100 Respecting Charges for Private Road Maintenance

Business Improvement Districts: Administrative Order 47 oversees the creation on  Business Improvement Districts in HRM