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The Ontario property tax credit is now part of the Ontario energy and property tax credit, and for the 2026 benefit year it pays up to $1,307 a year to a non-senior and up to $1,488 to a senior. You don’t need to own a home. Renters qualify too, because the credit counts 20% of the rent you paid as if it were property tax.
Who can get the Ontario property tax credit?
The CRA runs it, and the test is simple. You lived in Ontario on 31 December 2025. You also paid rent or property tax on your main home in 2025, or paid for a public or non-profit long-term care home, or paid home energy costs on a reserve. And you meet one of three personal tests: you turn 18 before 1 June 2027, you had a spouse or common-law partner, or you’re a parent living with a child.
A student living in a designated residence can qualify as well, and the sheet adds $25 to the occupancy cost in that case.
Notice what isn’t on the list: owning. Plenty of renters in Toronto, Ottawa or Thunder Bay skip the boxes on the form because they assume the credit is for homeowners. It isn’t, and that mistake can cost a few hundred bucks a year.
| Part | Non-senior | Senior |
|---|---|---|
| Energy component, at most | $290 | $290 |
| Property tax component, at most | $1,017 | $1,198 |
| Total, at most | $1,307 | $1,488 |
How is the credit worked out?
The CRA calculation sheet for a single non-senior has four steps. Take 20% of your rent and add your property tax. That’s your occupancy cost. The energy part is that amount or $290, whichever is less. The property tax part is 10% of the occupancy cost, capped at $944, plus $73, and never more than the occupancy cost itself. Add the two parts together.
Then comes the income cut. Take your adjusted family net income for 2025, subtract $29,047, and multiply what’s left by 2%. That comes off the credit. Family and senior sheets use their own numbers, so the threshold above is for a single non-senior only.
What does it pay on $1,200 rent?
This one is worked by hand from the CRA sheet, since none of our calculators covers it. A single person pays $1,200 a month, or $14,400 for the year. Twenty percent is $2,880, so the energy part is $290 and the property tax part is $288 plus $73, which is $361. The two add up to $651.
With income of $40,000, the cut is 2% of $10,953, or $219.06. The credit is $431.94 a year, about $36 a month. With income at or below $29,047 you get the full $651. The credit runs out a little above $61,600.
Now a pricier apartment. Say Priya rents in Mississauga for $2,000 a month, which is $24,000 a year, and earned $35,000 in 2025. Twenty percent of the rent is $4,800. The energy part is $290, the property tax part is $480 plus $73, or $553, so the total before the cut is $843. Her income is $5,953 over the threshold, so the cut is $119.06 and she’s left with $723.94, around $60 a month. Higher rent lifts the credit, but only up to the caps in the table.
An owner who paid $3,000 of property tax gets $290 plus $373, which is $663 before any income cut.
How do you claim it, and when is it paid?
Fill in Form ON-BEN and file it with your 2025 income tax return. Tick the box for the credit, and enter rent, property tax and other costs in the boxes the form shows. You don’t send receipts, but keep them in case the CRA asks.
The money arrives monthly as part of the Ontario Trillium Benefit. The CRA says payments start on 10 July 2026 if your 2025 return is assessed by 19 June 2026. You have to live in Ontario at the start of a month to get that month’s payment. And it’s not taxable income.
Small amounts are paid differently. The CRA sheet says a yearly credit of $2.01 to $10 is paid as $10, and a yearly credit under $500 comes in one lump sum. That means the $431.94 example above would arrive as a single payment, while Priya’s $723.94 would be spread over the year.
Mistakes that cost you the credit
The big one is not filing, since the claim rides on your return. If you skip tax time because you expect nothing back, you skip the credit too. The other common slip is leaving rent off the form because you think only owners qualify.
A second one is using the wrong year. The 2026 credit is based on what you paid in 2025, and your 2025 income sets the cut.
The sheet numbers for couples, seniors and families aren’t covered here, and the 2026 amounts could change for returns filed later. Use the CRA’s own calculation sheet for your situation.
Do you have to apply separately for the credit?
No. Ticking the box on Form ON-BEN with your return is the application, and the CRA works out the amount from what you enter. There’s no second form and no separate office to deal with.
What else to check on the same return
Your take-home picture has more pieces. The GST/HST credit calculator estimates the federal payment for lower incomes. The Canada Child Benefit calculator covers families with children. The tax credits calculator shows federal credits, although it doesn’t include Ontario’s.
If rent is the question, the rent affordability calculator helps set a budget before you sign a lease.
What this page is based on
The amounts, dates and steps come from the Canada Revenue Agency‘s Ontario energy and property tax credit pages and its 2026 calculation sheet for single non-seniors, read on 30 September 2026. The CRA’s Province of Ontario benefits page describes the Ontario Trillium Benefit as the combined payment. This site has no link with the CRA or the Ontario government.
Frequently asked questions
Can renters get the Ontario property tax credit?
Yes. The CRA sheet counts 20% of the rent you paid in Ontario in 2025 as occupancy cost.
What is the most I can get?
Up to $1,307 for a non-senior and $1,488 for a senior, made up of an energy part and a property tax part.
How do I apply?
File Form ON-BEN with your 2025 income tax return. You keep your receipts but don't send them.
When is it paid?
Monthly, as part of the Ontario Trillium Benefit. The CRA says payments start on 10 July 2026 if your 2025 return is assessed by 19 June 2026.
Is the credit taxable?
No. The CRA says the benefit is non-taxable.
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