GST/HST New Housing Rebate Calculator

Estimate how much GST/HST you owe on a new-build home — net of available federal and provincial rebates.

Province

New home price (pre-tax)

Buying as your primary residence (eligible for rebates)First-time home buyer (first-time home buyers' GST/HST rebate)Agreement signed April 1, 2026 – March 31, 2027 (Ontario enhanced HST relief)

Applies to brand-new homes from a builder (not resale). The general federal rebate phases out between $350K–$450K. First-time buyers can recover the full 5% GST (up to $50,000) on homes up to $1M, phased out by $1.5M, and in Ontario the 8% provincial portion too (up to $80,000). Other Ontario buyers get up to $24,000 or, for agreements signed April 1, 2026 to March 31, 2027, the full 13% HST up to $130,000 on homes up to $1.5M, reduced to $24,000 at $1.85M (the federal-portion payment between $1.5M and $1.85M is estimated). Other provinces' own rebates are not included.

Net GST/HST owed

$60,500

$24,000 in rebates applied

Federal GST (5%)$32,500

Provincial portion (8%)$52,000

Gross GST/HST$84,500

Ontario rebate (provincial 8%)− $24,000

Net tax owed$60,500

For most new home purchases, the builder applies the rebate at closing on your behalf. If you're buying as an investor or renting out the home, you may instead qualify for the New Residential Rental Property (NRRP) rebate.

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The information presented on HousingPortal.ca is intended for general illustrative purposes only. While the information is believed to be reliable, it cannot be guaranteed for accuracy, completeness, or currency. Neither HousingPortal.ca and its employees, nor any other party identified in this guide/report, assumes any liability for the information provided. The views and opinions expressed by the analysts at HousingPortal.ca are their own and should not be considered as investment advice. It is recommended that you seek the advice of a licensed real estate professional before making any decisions regarding real estate investments.