Ontario HST rebate calculator for new homes
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.
Two new rebates on top of this one
Law since March 12, 2026, and the CRA is processing claims. The full 13% HST back on a new home up to $1 million, up to $130,000 ($50,000 federal and $80,000 Ontario), less between $1 million and $1.5 million. For agreements signed from March 20, 2025 to December 31, 2030.
The expanded rebate: up to $130,000, in full on homes up to $1.5 million, tapering to $24,000 by $1.85 million. Legislated, but applications are not open yet, so it cannot be filed or counted on at closing.
The calculator above computes the long-standing rebate, the one builders credit at closing. Both 2026 rebates turn on who the buyer is and when they signed: our 2026 guide sets out who qualifies and what to tell a client.
The two pieces of the long-standing 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. Buying resale instead? Work the closing cost out with the Ontario land transfer tax calculator.
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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?
On the long-standing rebate it is: the Ontario part is capped at $24,000 and does not phase out, and above $450,000 the federal part is zero, so any new home above $450,000 gets $24,000. In 2026 that is no longer the whole answer. A first-time buyer, or any buyer who signs between April 1, 2026 and March 31, 2027, may qualify for up to $130,000 instead.
Does this calculator include the 2026 first-time buyer rebate?
No, it computes the long-standing rebate, the one builders credit at closing. The first-time home buyers' GST/HST rebate, law since March 12, 2026, returns the full 13% HST on a new home up to $1 million, up to $130,000, and less between $1 million and $1.5 million, for agreements signed from March 20, 2025 to the end of 2030. Ontario's expanded rebate for all buyers covers agreements signed April 1, 2026 to March 31, 2027, and cannot be filed yet. Both are worked out with an accountant; our 2026 guide sets out the figures.
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.