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HST Rebate Calculator
Updated July 2026
Enhanced window: Apr 1, 2026 – Mar 31, 2027
Ontario HST: 13%
New Home HST Rebate Calculator — Ontario 2026
Estimate the federal rebate, Ontario rebate and Ontario New Home Affordability Payment on a new home purchased from a builder in Ontario.
Important: This calculator is for a buyer purchasing the house and land from the same builder and entering the price before HST. Owner-built homes, leased-land homes, co-ops, rental properties and HST-included prices require different CRA calculations.
The agreement date changes which rebate rules apply
The temporary Ontario enhanced rebate applies to qualifying purchase agreements entered into from April 1, 2026 through March 31, 2027. Eligible first-time buyers may also qualify for separate federal and Ontario first-time-buyer rebates for qualifying agreements entered into on or after March 20, 2025 and before 2031.
Calculate your Ontario new-home tax relief
Calculator scope: New house and land bought from the same builder, for use as a primary residence, with the purchase price entered before HST. This calculator uses the CRA Application Type 1A/2 price formulas.
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Enter the price of the house and land shown in the Agreement of Purchase and Sale, excluding HST.
Do you meet all first-time home buyer requirements?
Selecting YES assumes you are at least 18, a Canadian citizen or permanent resident, meet the current-and-previous-four-calendar-years ownership-history test for you and your spouse/common-law partner, will use the home as your primary residence, will be the first occupant, meet the agreement and completion timing rules, and neither you nor your spouse/common-law partner has previously received the federal first-time home buyers’ rebate.
Results are estimates. Confirm eligibility and filing details with the CRA or a qualified tax professional.
How this Ontario calculator works
Ontario HST is 13%: a 5% federal portion and an 8% provincial portion. Depending on the agreement date, price and first-time-buyer eligibility, the total may include a federal housing rebate, an Ontario housing rebate and the Ontario New Home Affordability Payment.
Temporary Ontario enhanced rules
For a qualifying house-and-land purchase agreement entered into with a builder from April 1, 2026 through March 31, 2027, the Ontario enhanced new housing rebate increases relief for the 8% provincial portion. An eligible buyer may also receive ONHAP relief for the 5% federal portion.
First-time home buyer rules
An eligible first-time buyer can receive up to $50,000 for the 5% federal portion and up to $80,000 for the 8% Ontario portion. For qualifying homes valued at or below $1 million, those two rebates can together equal the full 13% HST. Both phase down between $1 million and $1.5 million, although the existing Ontario rebate floor may still provide up to $24,000.
Why the YES/NO choice may change the breakdown but not the total
During the temporary enhanced window, ONHAP fills some or all of the federal 5% relief not provided by a federal housing rebate. Therefore, selecting first-time buyer can move dollars from ONHAP into the federal rebate while leaving the combined total unchanged.
Standard new-housing rebate
Federal standard rebate
Generally 36% of the 5% federal portion, up to $6,300. It is fully available through $350,000 and phases out to zero at $450,000.
Ontario standard rebate
Generally 75% of the 8% provincial portion, capped at $24,000. For a house-and-land purchase from the same builder, the $24,000 cap is reached at $400,000 and remains available above that value if the other conditions are met.
| Situation | Pre-HST price | Federal | Ontario | ONHAP | Total relief |
|---|---|---|---|---|---|
| Enhanced, not first-time | $750,000 | $0 | $60,000 | $37,500 | $97,500 |
| Enhanced, first-time | $750,000 | $37,500 | $60,000 | $0 | $97,500 |
| Enhanced | $1,250,000 | Depends on FTHB status | $80,000 | Balances federal relief | $130,000 |
| First-time, outside enhanced window | $1,250,000 | $25,000 | $40,000 | $0 | $65,000 |
| Standard, not first-time | $750,000 | $0 | $24,000 | $0 | $24,000 |
Enhanced relief at common prices
| Pre-HST price | Total HST | Maximum combined relief | HST remaining |
|---|---|---|---|
| $500,000 | $65,000 | $65,000 | $0 |
| $750,000 | $97,500 | $97,500 | $0 |
| $1,000,000 | $130,000 | $130,000 | $0 |
| $1,250,000 | $162,500 | $130,000 | $32,500 |
| $1,500,000 | $195,000 | $130,000 | $65,000 |
| $1,600,000 | $208,000 | $99,714 | $108,286 |
| $1,850,000 | $240,500 | $24,000 | $216,500 |
Who this calculator does not cover
- Owner-built homes or substantial renovations, which use actual HST invoices, fair market value, GST191-WS, GST191 and RC7191-ON
- Homes bought from a builder where the land is leased
- Co-operative housing shares
- Rental-property rebate claims
- Prices that already include HST
Need the claim reviewed before you rely on the number?
A rebate specialist can review the agreement date, purchase structure and eligibility conditions before filing.
No upfront fee · We only get paid when you do · Or call 705-533-1633
Frequently asked questions
How much is the HST relief on a new Ontario home?
It depends on the agreement date, pre-HST price and first-time-buyer eligibility. During the temporary enhanced window, combined relief can equal all 13% HST on a qualifying home up to $1 million and can reach $130,000 through $1.5 million.
Why does selecting first-time buyer sometimes leave the same total?
During the enhanced window, ONHAP is reduced by any federal housing rebate. An eligible first-time buyer may receive more as a federal rebate and less as ONHAP, while the combined total stays the same.
Can I use this calculator for a custom or owner-built home?
No. Owner-built claims use actual HST paid on eligible invoices, fair market value and the CRA owner-built worksheets. The available programs may be similar, but the calculation base is different.
Can the builder credit the relief at closing?
A builder may pay or credit eligible housing rebates and the enhanced relief when the required agreement and forms are completed. If the builder does not credit the amount, the buyer may have to file directly within the applicable deadline.
Is the enhanced rebate currently being processed?
The forms are available, but CRA states that processing of Ontario enhanced claims will begin after system changes are implemented in fall 2026. Delays are expected for claims received before implementation.
Official sources used for this calculator
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Ready to claim your rebate?
Get a free review from a licensed Ontario rebate specialist. We only get paid when you do — no upfront fee, no obligation.
No upfront fee · We only get paid when you do · Or call 705-533-1633
Disclaimer: Updated July 2026 using current CRA guidance and Form RC7190-ON. This is a planning estimate for a qualifying house-and-land purchase from the same builder with a pre-HST price. It does not determine legal entitlement, filing deadlines, occupancy facts, relationship tests, assignment-sale treatment, owner-built amounts or the final CRA/Ontario assessment. Confirm the result with the CRA or a qualified tax professional before signing, closing or filing.
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Ready to file? Get the right rebate form
Bought from a builder → GST190 new housing rebate form. Built it yourself → GST191 owner-built rebate form. Both include the worksheet and Ontario schedule.
building a new ICF home over the next year how to I apply for the tax rebate?
I never applied for my HST/GST rebate when we built in 2005. Can i still apply today??
According to the rebate chart, to maximize the amount of the rebate, you should only report that the build is $350K, since the fair market value is only a guess. The rebate is reduced if the total amount of the build is more than $350K.
Recently tore down old run down house on old family owned property that my wife became sole owner of when her grandfather passed. There is still some work to be completed in the spring/summer and some of costs I incurred not added in but the pre-tax estimate is about $400,000. When calculating rebate amounts and eligibility do we take into account only the portion paid for (the dwelling itself) or full market value for the entire property. And if it is the entire market value of the property which would clearly drive the cost up considerably are we still entitled to the full Ontario Provincial rebate portion of $24,000?
Anyone else think its all little absurd that we have pay tax on a house that was built from supplies and services that were taxed?
The calculation for the new 2026 rules appears to be incorrect for homes over 1.5M. Why would the total rebate drop from $130,000 for a $1,500,000 home to only $70,939 for a $1,500,010 home…just $10.00 more?
Calculator glitch. It was fixed. Thanks for letting us know.
Happy to help, but please note I think there is still an issue. On the declining scale, shouldn’t a base price of $1,500,010 (gross purchase price = $169,511.30) result in a total rebate very close to $130,000? (I get $129,996.28, but yours results in $19,501)
I am just completing the building of a new house. I am the builder and owner of the house. I did not hire a general contractor but did this myself. Can I obtain a HST rebate
We just placed an article that answers that question here: https://buildersontario.com/owner-builder-hst-rebate-ontario/