Home › New-home HST rebate calculator
New-home HST rebate calculator
Estimate federal and Ontario HST rebates on a new build, including Ontario’s temporary up-to-$130,000 relief. ✓ Rules checked Oct 10, 2026
HST on this home
How new-home HST rebates work in Ontario
New homes in Ontario carry 13% HST: 5% federal + 8% provincial. Rebates available:
- Federal GST/HST new housing rebate – 36% of the 5% (max $6,300), full up to $350,000, phased out to $450,000.
- Federal first-time home buyers’ (FTHB) GST rebate – up to 100% of the 5%, max $50,000, for homes ≤ $1M; reduced linearly to $0 at $1.5M. Agreements Mar 20, 2025 – end of 2030.
- Ontario new housing rebate – 75% of the 8% provincial part, max $24,000 (any price).
- Ontario FTHB rebate – full 8% (max $80,000) for first-time buyers, mirroring the federal rebate (from Mar 20, 2025).
- Ontario enhanced new housing rebate (ENHR) + ONHAP – temporary, for all eligible buyers with agreements Apr 1, 2026 – Mar 31, 2027: full 13% (up to $130,000) on homes ≤ $1M, $130,000 flat to $1.5M, reduced between $1.5M and $1.85M, and the standard $24,000 at $1.85M+. Construction must begin by Dec 31, 2028 and be substantially complete by Dec 31, 2031.
Formulas follow CRA Form RC7190-ON (07/2026): Ontario FTHB above $1M = min($80k, 8% HST) × ($1.5M − price) ÷ $500k (minimum $24k); ENHR above $1.5M = ($1.85M − price) ÷ $350k × (min($80k, 8% HST) − $24k) + $24k. ONHAP is reduced by any federal rebate; its $1.5M–$1.85M phase-out is assumed linear (Ontario publishes no formula), giving ≈$69,429 at $1.7M vs ontario.ca’s “approximately $69,400”. Most builders credit rebates in the price — check your agreement.
New-home HST rebate calculator: frequently asked questions
Is the $130,000 only for first-time buyers?
No. The temporary Ontario ENHR is available to all eligible buyers of new homes used as a primary residence, for agreements signed Apr 1, 2026 – Mar 31, 2027.
Who pays the $50,000 federal portion in the enhanced program?
Ontario’s ONHAP provides an amount equivalent to up to the 5% federal part, administered by the Province, combined with any federal rebate you get.
What about assignments?
Both the original builder agreement and the assignment must fall inside Apr 1, 2026 – Mar 31, 2027 for the ENHR.
I amended a 2025 agreement in 2026 — do I qualify?
Generally no; amended pre-April 2026 agreements are deemed signed before the window.
Are rental investors covered?
This calculator covers primary residences only. Ontario’s announcement mentions some rental-property relief under separate conditions.
Official sources
- CRA — Ontario ENHR: what is the rebate
- CRA — Ontario ENHR: who can apply
- Ontario — Building more homes faster (HST relief)
- CRA — First-time home buyers’ GST/HST rebate
- CRA RC4028 — GST/HST New Housing Rebate guide
- CRA Form RC7190-ON (07/2026) — Ontario rebate schedule
- Ontario — The Ontario New Home Affordability Payment
Rules checked Oct 10, 2026. Estimates only — confirm with official sources and a professional.