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 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
| Name | Map | Business Plan | Area Rate Collected | Council Approved Budget | Council Approve Date |
|---|---|---|---|---|---|
| Name | Map | Business Plan | Area Rate Collected | Council Approved Budget | Council Approve Date |
| FRAME Subdivision Homeowners’ Association | Map | $45 | $4,050 | 8-Apr-25 | |
| Glen Arbour Homeowners Association | Map | $65 | $21,970 | 8-Apr-25 | |
| Grand Lake Oakfield Community Centre | Map | 0.021/$100 | $38,360 | 8-Apr-25 | |
| Haliburton Highbury Homeowners | Map | 0.023/$100 | $68,690 | 8-Apr-25 | |
| Highland Park Ratepayers Association | Map | 0.005/$100 | $13,660 | 8-Apr-25 | |
| Ketch Harbour Area Residents Association | Map | $66.67 | $13,930 | 8-Apr-25 | |
| Kingswood Ratepayers Association | Map | 2025 Business Plan | $50 | $67,550 | 8-Apr-25 |
| LWF Ratepayers Association | Map | 2025 Business Plan | 0.030/$100 | $286,160 | 8-Apr-25 |
| Mineville Community Association | Map | 2025 Business Plan | $20 | $11,280 | 8-Apr-25 |
| Musquodoboit Harbour & Area Chamber of Commerce & Civic Affairs | Map | 0.005/$100 | $18,050 | 8-Apr-25 | |
| Prospect Road and Area Recreation Association | Map | 0.012/$100 | $140,850 | 8-Apr-25 | |
| Sackville Heights Community & Cultural Centre | Map | 0.007/$100 | $278,360 | 8-Apr-25 | |
| Sheet Harbour & Area Streetscape Program | Map | $5/$15/$25 | $43,820 | 8-Apr-25 | |
| Silversides Residents Association | Map | $100 | $16,200 | 8-Apr-25 | |
| St Margaret’s Village at Fox Hollow Homeowners Association | Map | $60 | $6,180 | 8-Apr-25 | |
| Three Brooks Homeowners Association | Map | $60 | $9,900 | 8-Apr-25 | |
| Waverley Community Association | Map | $35 | $33,110 | 8-Apr-25 | |
| Westwood Hills Residents Association | Map | 2025 Business Plan | $50 | $35,700 | 8-Apr-25 |
| Name | Map | Area Rate Collected | Council Approved Budget | Council Approved Date |
|---|---|---|---|---|
| Name | Map | Area Rate Collected | Council Approved Budget | Council Approved Date |
| Black's Subdivision Ratepayer's Association | Map | $150 | $4,500 | 8-Apr-25 |
| BV Homeowners Society | Map | $600 | $7,800 | 8-Apr-25 |
| Cambrian's Cove Homeowners' Association | Map | $680 | $45,560 | 8-Apr-25 |
| Gill Cove Road Maintenance Homeowners Association | Map | $250 | $4,500 | 8-Apr-25 |
| Jenna Lane Private Road | Map | $750 | $6,000 | 8-Apr-25 |
| Kelly Point Private Road | Map | $900 | $62,100 | 8-Apr-25 |
| Mariner's Anchorage Resident's Association | Map | $300 | $12,900 | 8-Apr-25 |
| Petpeswick Drive Improvement Society | Map | $330 | $6,270 | 8-Apr-25 |
| Range Rd Private Road Maintenance | Map | $150 | $3,750 | 8-Apr-25 |
| Redoubt Head Homeowner's Association | Map | $500 | $5,000 | 8-Apr-25 |
| River Bend Rd and River Court Homeowner's Association | Map | $500 | $15,000 | 8-Apr-25 |
| Rutter Court Resident's Association | Map | $450 | $5,850 | 8-Apr-25 |
| Sambro Head Lot Owner's Association: Bald Rock Rd | Map | $445.33 | $6,680 | 8-Apr-25 |
| Shag End Lot Owner's Association | Map | $900 | $94,500 | 8-Apr-25 |
| Shiloh and Karla Drive Road Association | Map | $700 | $11,200 | 8-Apr-25 |
| South West Grand Lake Property Owner's Association | Map | $350/ $450/ $600/ $750 | $59,250 | 8-Apr-25 |
| St. Margaret's Bay Heights Subdivision Resident's Association | Map | $340 | $14,620 | 8-Apr-25 |
| St. Margaret's Village Community Association | Map | $450 | $105,300 | 8-Apr-25 |
| Three Brooks Homeowner's Association | Map | $750 | $74,250 | 8-Apr-25 |
| Name | Map | Area Rate Collected | Council Approved Budget | Council Approved Date |
|---|---|---|---|---|
| Name | Map | Area Rate Collected | Council Approved Budget | Council Approved Date |
| Downtown Dartmouth Business Commission | Map | 0.36 | $427,420 | 8-Apr-25 |
| Downtown Halifax Business Commission | Map | 0.13 | $1,902,610 | 8-Apr-25 |
| Main Street Dartmouth & Area Business Improvement Assoc | Map | 0.2 | $165,670 | 8-Apr-25 |
| North End Business Association | Map | 0.18 | $320,390 | 8-Apr-25 |
| Quinpool Road Mainstreet District Association | Map | 0.22 | $251,150 | 8-Apr-25 |
| Sackville Business Association | Map | 0.17 | $284,430 | 8-Apr-25 |
| Spring Garden Area Business Association | Map | 0.34 | $492,260 | 8-Apr-25 |
| Spryfield & District Business Commission | Map | 0.32 | $160,400 | 8-Apr-25 |
| Porters Lake | Map | 0.1 | $12,530 | 8-Apr-25 |