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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.
| 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?
We worked this one 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.
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.
Mistakes that cost you the credit
The big one is not filing, since the claim rides on your return. 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.
Things we didn’t confirm: sheet numbers for couples, seniors and families, and any change to the 2026 amounts for returns filed after today. Use the CRA’s own calculation sheet for your situation.
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.
Where the numbers come from
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. 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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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.