Home / Calculators / HST rebate
Ontario new home HST rebate calculator (2026)
Bought a new home or pre-construction condo from a builder? Enter your APS price and signing date to see how much HST you get back, under the 2026 temporary rebate, the first-time buyer rebate or the standard rules.
New home HST rebate calculator
For a new home or pre-construction unit bought from a builder. Enter the price on your Agreement of Purchase and Sale (APS), HST included.
–
Rebate paid back to you
- Net price before HST (LTT basis)
- –
- Full HST (13%)
- –
- Federal GST rebate
- –
- Ontario rebate (total)
- –
- Kept by builder (already in your price)
- −$24,000
- HST you still bear
- –
Estimate only. Assumes the builder's price includes HST net of the $24,000 Ontario rebate assigned to the builder, and that the home is your primary residence (for agreements signed Apr 1, 2026 – Mar 31, 2027, some rental properties may also qualify). Final eligibility is decided by the CRA; confirm with your lawyer. Full rules and rebate-by-price table →
Three sets of rules, decided by your signing date
- Signed April 1, 2026 – March 31, 2027 (all buyers): full 13% HST rebated up to $1M; flat $130,000 from $1M to $1.5M; declines to $24,000 at $1.85M.
- First-time buyers, signed from March 20, 2025: full 13% rebated up to $1M (federal $50,000 + Ontario $80,000); reduced between $1M and $1.5M; no first-time buyer rebate at $1.5M and above.
- Everyone else: the standard $24,000 Ontario rebate, which the builder normally keeps in the price. The federal rebate ends at $450,000.
Rebate by price
| APS price (HST incl.) | Net price | Signed Apr 2026 – Mar 2027 (all buyers) | First-time buyer, other dates | Standard rules |
|---|---|---|---|---|
| $700,000 | $640,708 | $59,292 | $59,292 | $0 |
| $900,000 | $817,699 | $82,301 | $82,301 | $0 |
| $1,100,000 | $994,690 | $105,310 | $105,310 | $0 |
| $1,300,000 | $1,171,681 | $106,000 | $69,604 | $0 |
| $1,600,000 | $1,437,168 | $106,000 | $13,320 | $0 |
| $1,900,000 | $1,702,655 | $44,625 | $0 | $0 |
| $2,100,000 | $1,879,646 | $0 | $0 | $0 |
Amounts are the rebate paid back to the buyer, after the $24,000 Ontario rebate the builder already credited in the price. Primary residence assumed.
Frequently asked questions
How much HST rebate can I get on a new home in Ontario in 2026?
If you sign the agreement with the builder between April 1, 2026 and March 31, 2027, the full 13% HST is rebated on homes up to $1 million, a flat $130,000 applies up to $1.5 million, and the rebate declines to $24,000 at $1.85 million. This applies to all buyers, not just first-time buyers.
What is the $24,000 the builder keeps?
Ontario builders usually quote prices that already include HST, net of the standard $24,000 Ontario new housing rebate, which you assign to the builder at closing. That is why the calculator adds the $24,000 back to find the real net price, and then deducts it from what is paid back to you.
Can investors or rental buyers get the rebate?
For agreements signed April 1, 2026 to March 31, 2027, a residential rental property may qualify if construction began before March 31, 2026 and is substantially completed by December 31, 2029. The rental rebate is a separate program with its own rules, so confirm with your lawyer. Outside that window, the first-time buyer rebate requires the home to be your primary residence.
Who counts as a first-time home buyer?
You must be 18 or older and a Canadian citizen or permanent resident. Neither you nor your spouse can have lived in a home that either of you owned in the current year or the previous four years, and neither of you can have claimed a first-time buyer GST/HST rebate before.
What construction dates apply to the 2026 temporary rebate?
For a primary residence, construction must begin by December 31, 2028 and be substantially completed by December 31, 2031.
How do I receive the rebate?
The builder normally credits the $24,000 Ontario rebate on your statement of adjustments at closing. Any additional rebate that the builder does not credit is claimed from the CRA after closing. Your real estate lawyer can help with the application.
Does it matter when I signed the agreement?
Yes. The signing date of your Agreement of Purchase and Sale decides which rules apply. The temporary full rebate only covers agreements signed April 1, 2026 to March 31, 2027.
General information only, not tax or legal advice. The CRA decides final eligibility. Rules as of November 2026.