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Rebate Calculator
Updated June 2026
Enhanced rebate: Apr 1 2026 – Mar 31 2027
Ontario HST 13%
New Home HST Rebate Calculator — Ontario 2026
Work out the HST rebate on a new home in Ontario in seconds. This calculator covers the standard CRA New Housing Rebate, the federal First-Time Home Buyers’ GST Rebate (up to $50,000), and Ontario’s new enhanced HST rebate of up to $130,000 for agreements signed April 1, 2026 – March 31, 2027.
Short answer: If you sign to buy or build a new home in Ontario up to $1 million between April 1, 2026 and March 31, 2027, the full 13% HST is rebated — up to $130,000. Homes up to $1.5M still reach the $130,000 cap; the rebate then phases down to $24,000 by $1.85M. Enter your price below for your exact number.
Miss the deadline and you could lose up to $106,000
The enhanced rebate maxes out at $130,000 — but only if your purchase agreement is signed, or your own build is started, before April 1, 2027. After that it drops back to the old $24,000 rebate. On a $1M new build, that’s $106,000 gone. If you’re building, start the conversation now — permits and plans take months.
Calculate your Ontario HST rebate
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Enter the price on your Agreement of Purchase and Sale (before HST). We’ll estimate your rebate from it.
How the Ontario HST rebate on new homes works
The HST rebate on new homes in Ontario comes in two pieces: a federal portion (the 5% GST) and a provincial portion (the 8% Ontario part of the HST). Which rebate you get depends on when you signed your Agreement of Purchase and Sale, the price of the home, and whether you’re a first-time buyer. As of 2026 there are three programs that can apply — the new Ontario enhanced rebate, the federal first-time buyer rebate, and the long-standing standard New Housing Rebate.
Ontario’s temporary full HST removal (2026–2027)
On March 25, 2026, Ontario announced it would temporarily remove the full 13% HST on new homes valued up to $1 million, delivered through Bill 114, the HST Relief Implementation Act (Residential Property Rebates), 2026. The federal government partnered with Ontario to also rebate the 5% federal portion, so the combined rebate reaches a maximum of $130,000.
Standard CRA rules (agreements before April 1, 2026)
For agreements signed before April 1, 2026, the existing New Housing Rebate applies. It has two parts that are calculated separately:
Federal GST New Housing Rebate
36% of the 5% federal GST, up to a maximum of $6,300. Full rebate for homes valued up to $350,000, phasing out on a straight line to $0 at $450,000. No federal rebate above $450,000.
Ontario New Housing Rebate
75% of the 8% provincial portion, capped at $24,000 (the cap is reached at $400,000 of value). This Ontario rebate is available regardless of the home’s price.
First-Time Home Buyers’ GST Rebate (up to $50,000)
For agreements signed on or after March 20, 2025, a first-time buyer can recover 100% of the federal GST — up to $50,000 — instead of the $6,300 standard rebate. It stacks with the Ontario $24,000 rebate. Use our First-Time Home Buyer GST Rebate Calculator for a full breakdown.
| Rules | Home Value | Federal Rebate | Ontario Rebate | Max Total |
|---|---|---|---|---|
| Enhanced (Apr 2026–Mar 2027) | Up to $1M | Full 5% | Full 8% | $130,000 |
| Enhanced (Apr 2026–Mar 2027) | $1M–$1.5M | included | included | $130,000 max |
| Enhanced (Apr 2026–Mar 2027) | $1.5M–$1.85M | declining | declining | $130K → $24K |
| Enhanced (Apr 2026–Mar 2027) | Over $1.85M | $0 | $24,000 | $24,000 |
| Standard, first-time buyer | Up to $1M | Up to $50,000 | Up to $24,000 | $74,000 |
| Standard, not first-time | Up to $450K | Up to $6,300 | Up to $24,000 | $30,300 |
| Standard, not first-time | Over $450K | $0 | Up to $24,000 | $24,000 |
How much HST rebate will I get on a new home in Ontario?
Under the enhanced 2026 rules, here’s roughly what the Ontario HST rebate on a new home works out to at common price points (agreement signed in the April 2026 – March 2027 window):
| New home price | Total HST (13%) | Enhanced rebate | HST you actually pay |
|---|---|---|---|
| $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 |
| $1,850,000+ | $240,500+ | $24,000 | $216,500+ |
Who qualifies — enhanced rules
To be eligible for Ontario’s enhanced HST rebate:
- Purchase agreement signed with a builder after March 31, 2026 and before April 1, 2027 (or, for an owner-built home, construction begins in that window)
- Home used as a primary place of residence or a qualifying long-term residential rental
- Construction begins before January 1, 2029
- Construction substantially completed before January 1, 2032 (earlier deadlines apply to owner-built and rental properties)
Unlike the federal first-time buyer program, Ontario’s enhanced rebate applies to all eligible buyers — not just first-time buyers.
Don’t fancy CRA forms? Hand it off.
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Frequently asked questions
How much is the HST rebate on a new home in Ontario?
It depends on price and timing. Under the enhanced 2026 rules (agreements April 1, 2026 – March 31, 2027), a new home up to $1 million has the full 13% HST rebated — up to $130,000. The $130,000 cap still applies up to $1.5 million, then phases down to $24,000 by $1.85 million. Under the older standard rules, the rebate is up to $6,300 federally plus up to $24,000 from Ontario (or up to $50,000 federal for first-time buyers). Enter your price in the calculator above for your exact figure.
Do I get the HST rebate if I build my own home?
Yes. Owner-built and custom homes qualify for the same rebates, including the enhanced 2026 rebate, as long as construction begins in the eligible window and the home is your primary residence. Construction method makes no difference — an ICF home receives exactly the same rebate as a wood-frame home of the same value, then keeps saving you money on energy for decades. If you’re planning a build, a ballpark estimate is a good first step.
My agreement was signed before April 1, 2026 — can I get the enhanced rebate?
No. The enhanced rebate applies to agreements of purchase and sale entered into after March 31, 2026 and before April 1, 2027. Agreements signed earlier fall under the standard rules (up to $6,300 federal plus up to $24,000 Ontario, or up to $50,000 federal for first-time buyers with agreements on/after March 20, 2025).
Is the $130,000 rebate actually in effect?
Yes. Ontario’s enhanced rebate was enacted as Bill 114, and the federal First-Time Home Buyers’ GST Rebate received Royal Assent on March 12, 2026. However, as of June 2026 the federal regulations and rebate forms needed to administer Ontario’s enhancement were still being finalized, so in many cases the rebate is claimed from the CRA after closing rather than credited by the builder. Confirm the current process with your builder and a tax professional before making binding decisions.
What about investment / rental properties?
Ontario’s enhanced rebate also covers qualifying long-term residential rentals through the enhanced New Residential Rental Property Rebate. The eligibility conditions and timing differ from owner-occupied homes — for example, different completion deadlines apply depending on when construction began — so confirm the details with a tax professional.
Are development charges subject to HST?
Development charges paid directly to a municipality are not subject to HST, and building permit fees are also generally exempt. However, if those costs are bundled into your builder’s purchase price, HST applies to the full amount. Always ask your builder to itemize what’s included in your price.
Related calculators
Major Renovation HST Rebate Calculator
Renovating or rebuilding? Estimate your owner-built HST rebate.
buildersontario.com →
Custom Home Building Calculator
Full all-in build cost estimate including soft costs and HST.
buildersontario.com →
Ontario Development Charges Calculator
Estimate DCs by municipality — paid at permit, not subject to HST.
buildersontario.com →
ICF 25-Year Energy Savings Calculator
Model long-term energy savings of ICF vs. wood frame — payback included.
buildersontario.com →
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: This calculator reflects the federal First-Time Home Buyers’ GST/HST Rebate (Bill C-4, Royal Assent March 12, 2026) and Ontario’s enhanced HST rebate (Bill 114, 2026) as understood in June 2026, plus the standard CRA New Housing Rebate. Final federal regulations and rebate forms for the Ontario enhancement were still being released at that time, and rules, thresholds and eligibility can change. Results are estimates for planning only and are not tax advice. Always confirm with the Canada Revenue Agency and a qualified tax professional before making financial decisions. BuildersOntario.com accepts no liability for decisions made based on these calculations.
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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/