HST new-housing rebate calculator
New homes in Ontario carry 13% HST — but the new-housing rebates give most of the provincial portion back. Estimate both pieces for a primary residence.
Builder list prices for owner-occupiers usually already include HST net of these rebates.
- HST (13%)
- $84,500
- Federal new-housing rebate
- −$0
- Ontario new-housing rebate
- −$24,000
- Net HST after rebates
- $60,500
Estimate for a new home in Ontario used as a primary residence. Investors renting the unit may qualify for the similar NRRP rebate instead. Confirm your situation with an accountant or lawyer.
Common questions
How much is the HST rebate on a new home in Ontario?
Two pieces: a federal rebate of 36% of the 5% GST (up to $6,300, phasing out between $350,000 and $450,000) and an Ontario rebate of 75% of the 8% provincial portion (up to $24,000, with no upper price cutoff). Most new homes over $400,000 see the full $24,000 Ontario piece.
Do builder prices already include the HST rebate?
Usually, yes — for buyers who will live in the home, advertised pre-construction prices are typically net of HST with the rebate assigned to the builder at closing. If you don't qualify (for example the home isn't your primary residence), the rebate amount gets added back at closing.
Can investors get an HST rebate?
Not the new-housing rebate — but an investor who leases the unit with a one-year lease can usually claim the New Residential Rental Property (NRRP) rebate afterwards, which is calculated the same way. You pay the full HST at closing and file for the NRRP rebate yourself.
When do I get the rebate?
Owner-occupiers usually never see it as cash — it's credited in the purchase price via assignment to the builder. Investors filing for the NRRP rebate typically receive it from the CRA within a few months of filing after closing with a lease in place.
Also see the land-transfer-tax calculator and deposit-schedule calculator, or browse new construction in Toronto and Mississauga.
Estimates for general information only. Rebate eligibility depends on your circumstances — confirm with an accountant or your real-estate lawyer.