New Home HST Rebate Calculator (Ontario 2026)
See every HST rebate on a new Ontario home or condo: the 2026 enhanced rebate open to all buyers, the first-time buyer GST and HST rebates, and the standard new housing rebates already built into most builder prices.
Rules and rates as of October 2026
Price before HST: $817,699
Will you live in it?
First-time home buyer?
Federal test: you and your spouse haven't lived in a home either of you owned this year or in the previous four.
Total HST relief
$106,301
- HST on $817,699 (13%)
- $106,301
- Ontario enhanced new housing rebate
- −$65,416
- Ontario new home affordability payment
- −$40,885
- HST you pay
- $0
An "HST included" price usually already reflects $24,000 of standard rebates. You may be due about $82,301 more, credited on closing or claimed after.
Estimates only, based on the rules in effect in October 2026; not legal, tax or financial advice. Your agreement of purchase and sale, lender and lawyer have the final numbers.
How HST works on a new home in Ontario
A new home carries 13% HST: 5% federal GST and an 8% provincial part. Resale homes don't. Builders almost always quote prices "HST included, net of rebates": you assign the standard federal and Ontario new housing rebates to the builder, and the price already reflects them.
Since 2025 there are bigger rebates on top of those standard ones. They are not normally built into the price, so they are worth checking before you sign: on a $1 million home the difference is more than $100,000.
The rebates, side by side
| Rebate | Who | Agreement signed | Amount |
|---|---|---|---|
| Federal GST new housing rebate | Owner-occupiers | Any time | 36% of the GST, max $6,300; nil from $450K |
| Ontario new housing rebate | Owner-occupiers | Any time | 75% of the 8% part, max $24,000 |
| Federal first-time buyer GST rebate | First-time buyers | Mar 20, 2025 – 2030 | All GST to $1M (max $50,000), phased out to $1.5M |
| Ontario first-time buyer rebate | First-time buyers | Mar 20, 2025 – 2030 | All of the 8% part to $1M (max $80,000), down to $24,000 by $1.35M |
| Ontario enhanced rebate + affordability payment | Owner-occupiers | Apr 1, 2026 – Mar 31, 2027 | All 13% HST to $1M; $130,000 flat to $1.5M; down to $24,000 at $1.85M |
Ontario rebates on the 8% part can't exceed $80,000 combined, and federal rebates can't exceed $50,000. The CRA describes the decline between $1.5M and $1.85M as a straight line but hasn't published the formula, so the calculator models it linearly.
Worked examples
$800,000 condo, any buyer, signed in 2026: HST is $104,000 (5% GST $40,000 + 8% Ontario $64,000). The enhanced rebate returns the full $64,000 and the affordability payment the full $40,000: $104,000 of relief, of which $24,000 is the standard rebate already in a net-of-rebate price.
$1,200,000 townhome, signed in 2026: HST is $156,000; relief is the flat $130,000 ($80,000 Ontario + $50,000 federal-equivalent), so you pay $26,000 of HST.
Same $1,200,000 home, first-time buyer, signed in 2027: the enhanced window has closed. The first-time buyer rebates give $30,000 federal and $48,000 Ontario: $78,000.
Deadlines that can cost you the rebate
- Enhanced rebate: agreement April 1, 2026 to March 31, 2027; construction starts by Dec 31, 2028; substantially complete by Dec 31, 2031.
- First-time buyer rebates: agreement from March 20, 2025 and before 2031; construction must start before 2031 and finish before 2036.
- Every rebate on this page requires the home to be your (or a relative's) primary residence. Investors use the rental rebate instead.
Frequently asked questions
How much HST rebate can I get on a new home in Ontario in 2026?
If you sign the agreement of purchase and sale between April 1, 2026 and March 31, 2027 and the home will be your (or a relative's) primary residence, Ontario's enhanced new housing rebate and the Ontario new home affordability payment can remove all 13% HST on homes up to $1 million and give a flat $130,000 between $1 million and $1.5 million. The relief declines above $1.5 million and is back to the standard $24,000 at $1.85 million.
Do I have to be a first-time buyer to get the 2026 HST relief?
No. The enhanced rebate for agreements signed April 1, 2026 to March 31, 2027 is open to any individual buying a new home as a primary residence. First-time buyers have a separate rebate (federal GST plus Ontario's 8% part) for agreements signed from March 20, 2025 until the end of 2030; if you qualify for both, the total can't exceed $80,000 on the Ontario part and $50,000 on the federal part.
Is the rebate already included in the builder's price?
Usually only the standard rebates are. Ontario builders normally quote prices 'HST included, net of rebates', which means you assign the standard federal and Ontario new housing rebates (up to $24,000 Ontario) to the builder. The first-time buyer and 2026 enhanced amounts are on top of that: the builder may credit them on closing, or you apply to the CRA after closing. Ask the builder which it will do.
Can investors get the HST rebate on a new condo?
Not at purchase. The new housing rebates are for homes bought as a primary residence. If you buy to rent out, the builder's 'net of rebate' price usually means you repay the rebate amount on closing; if you then lease the home for at least a year you can apply for the new residential rental property rebate to recover the standard amounts. Ontario has said an enhanced rental version is coming, so check before you sign.
What are the deadlines for the enhanced rebate?
The agreement must be signed between April 1, 2026 and March 31, 2027, construction must start by December 31, 2028, the home must be substantially completed by December 31, 2031, and the tax must become payable by December 31, 2032. A project that is delayed past those dates can lose the enhanced amount, so check the builder's construction schedule.
How do I claim the rebate?
Either the builder credits it to you on closing and claims it from the CRA, or you apply yourself with Form GST190 and Form RC7190-ON. The Ontario new home affordability payment (the 5% part for non-first-time buyers) is paid by Ontario after the CRA assesses your rebate; consenting on the form lets the CRA share your details with Ontario so you don't have to apply twice.
Sources
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