Tax Calculator CanadaPay · tax · GST/HST · 2026Calculators

New homes bought from a builder · CRA forms checked November 13, 2026

Ontario HST New Home Rebate Calculator

Ontario charges 13% HST on a new home: 5% federal and 8% provincial. Enter the price before HST and whether you're a first-time buyer to see each rebate you can claim, from the CRA's own rebate formulas.

HST on a new Ontario home
HST (5% federal + 8% Ontario)
$104,000.00
GST/HST new housing rebate
−$0.00
Ontario new housing rebate
−$24,000.00
Total HST rebates
$24,000.00
HST left to pay: $80,000.00

An estimate, not tax advice. The home must be your (or a relative’s) primary residence. Builders usually credit the rebates in the price.

The CRA’s new housing rebate guide →

Formulas checked November 13, 2026. Not affiliated with the CRA or Ontario.

The rebates, and how each is worked out

  1. GST/HST new housing rebate (federal part): 36% of the 5% federal part, up to $6,300, in full up to $350,000, then reduced in a straight line to nothing at $450,000.
  2. Ontario new housing rebate: 75% of the 8% provincial part, up to $24,000, at any price.
  3. First-time home buyers' rebate: federally, the whole federal part (less the new housing rebate) up to $1,000,000, at most $50,000, reduced to nothing at $1,500,000; Ontario's, the whole provincial part up to $80,000 to $1,000,000, then reduced but never below $24,000 until $1,500,000.
  4. Ontario enhanced new housing rebate: for agreements signed between April 1, 2026 and March 31, 2027, the lesser of $80,000 and the provincial part up to $1,500,000, then down in a straight line to $24,000 at $1,850,000. It includes the regular and first-time Ontario rebates; you get the best one, never more than $80,000.
  5. Ontario New Home Affordability Payment: with the enhanced rebate, the 5% federal part up to $50,000, less any federal rebate, on homes up to $1,500,000. Between $1,500,000 and $1,850,000 Ontario pays "partial relief" without a published formula, so the calculator doesn't put a number on it; Ontario's example is about $69,400 in all for a $1,700,000 home.

For a house and land bought from a builder, as your or a relative's primary residence. Owner-built homes, co-op shares, homes on leased land and rental properties use other forms and are not covered here.

HST rebates by price

Price before HSTHST (13%)Regular rebatesFirst-time buyerEnhanced (2026–27 agreement)
$400,000$52,000$27,150$52,000$52,000
$600,000$78,000$24,000$78,000$78,000
$800,000$104,000$24,000$104,000$104,000
$1,000,000$130,000$24,000$130,000$130,000
$1,200,000$156,000$24,000$78,000$130,000
$1,500,000$195,000$24,000$24,000$130,000
$2,000,000$260,000$24,000$24,000$24,000

Total of the federal and Ontario rebates (and, in the last column, the Ontario New Home Affordability Payment). A first-time buyer who also signs in the enhanced window gets the higher of the two Ontario rebates.

Claiming

The CRA's guide explains the conditions, the forms and how builders credit the rebates.

CRA: Guide RC4028, GST/HST New Housing Rebate (Rev. 10/2026)

Sources

Every formula is from the Excise Tax Act, the CRA's forms and guides and Ontario's own pages, checked November 13, 2026. An estimate, not tax advice; this site is not affiliated with the CRA or the Government of Ontario.

Questions people ask

+How much is the HST rebate on a new home in Ontario?

For most buyers of a new home to live in: the Ontario new housing rebate of 75% of the 8% provincial part, up to $24,000 at any price, plus the federal new housing rebate of 36% of the 5% federal part, up to $6,300, only on homes under $450,000. On an $800,000 home that's $24,000 back of $104,000 HST. First-time buyers and buyers who sign between April 1, 2026 and March 31, 2027 can get much more.

+What is the Ontario enhanced new housing rebate?

A temporary rebate for any buyer (not only first-time buyers) who signs an agreement of purchase and sale with a builder between April 1, 2026 and March 31, 2027, for a home that will be their primary residence. It refunds the whole 8% provincial part up to $80,000 on homes up to $1,500,000, shrinking to $24,000 at $1,850,000. Ontario also pays a New Home Affordability Payment of up to $50,000 for the 5% federal part. On an $800,000 home together they come to $104,000.

+How much is the first-time home buyer HST rebate in Ontario?

The federal first-time home buyers' rebate gives back the whole 5% federal part on new homes up to $1,000,000 (at most $50,000), shrinking to nothing at $1,500,000. Ontario's matches it for the 8% part, up to $80,000. On an $800,000 home a first-time buyer gets $104,000: all of the HST. The agreement has to be signed on or after March 20, 2025 and before 2031.

+Who counts as a first-time home buyer for the HST rebate?

You must be 18 or older, a Canadian citizen or permanent resident, and not have lived in a home that you (or your spouse or partner) owned as your main residence in the current year or the four years before. The home must be your primary place of residence.

+Is there a price limit on the Ontario HST new housing rebate?

No. The regular Ontario new housing rebate of up to $24,000 has no price cap; the federal one ends at $450,000. All Ontario rebates on the provincial part together can't be more than $80,000 or the provincial HST paid, whichever is less.

+How do I get the HST new home rebate?

Most builders credit the rebates on the purchase price and claim them from the CRA: you sign Form GST190 and the Ontario schedule RC7190-ON. If the builder doesn't, you apply to the CRA yourself within two years of ownership being transferred to you.

More calculators