Ontario HST new housing rebate calculator
Enter a new-build price and see the federal and provincial rebate, plus the effective price, in seconds. Built for Ontario realtors and the buyers they walk through pre-construction.
Estimates only, not tax advice. Figures use the long-standing federal (36% of the 5% GST, phasing out between $350,000 and $450,000, max $6,300) and Ontario (75% of the 8% provincial portion, capped at $24,000) new housing rebate rules for an owner-occupied primary residence. Assignments, owner-built homes, and recent first-time-buyer measures differ. Confirm the current rules with the CRA and the Ontario government. This calculator runs entirely in your browser.
The two pieces of the rebate
36% of the 5% federal portion, up to $6,300, on homes priced $350,000 or less. Phases out to zero between $350,000 and $450,000, so most GTA new builds get nothing federal.
75% of the 8% provincial portion, capped at $24,000 (reached at a $400,000 price). It does not phase out, so a $500k condo and a $1.2M townhouse both get the full $24,000.
Owner-occupiers usually have the rebate credited by the builder at closing. Investors pay the full HST upfront and claim the New Residential Rental Property rebate back afterward.
No HST on the purchase price of a resale home, so there is no rebate. This calculator is for new or substantially renovated homes only.
Want the full breakdown with worked examples and the assignment-sale trap? Read our realtor's guide to the Ontario HST rebate.
Questions about the HST rebate
Does the rebate apply to resale homes?
No. Resale residential homes are exempt from HST on the purchase price, so there is no HST and nothing to rebate. The rebate only applies to new or substantially renovated homes from a builder.
Why is the rebate the same on a $600k condo and a $1.5M house?
In Ontario the provincial rebate is capped at $24,000 and does not phase out, and above $450,000 the federal rebate is zero. So any new home above $450,000 gets a flat $24,000 regardless of price.
Do I enter the price with or without HST?
Without. Enter the pre-tax purchase price (the consideration the builder quotes). The CRA calculates the rebate and the $350k / $400k / $450k thresholds on that pre-tax amount.
Is this tax advice?
No. It is an estimate using the standard owner-occupied rules to help realtors and buyers understand the numbers. Assignments, owner-built homes, rentals, and recent federal measures differ. Always confirm with the CRA and a tax professional before anyone signs.