# New Home GST and HST Rebate Calculator for Canada

> Estimate what you get back on the GST or HST paid for a new home, from the federal rebates, first-time buyer relief and Ontario's share

On a $600,000 new home in Ontario, HST comes to $78,000, and the rebates take back $24,000 of it, or $54,000 for a first-time buyer. Enter a price, choose the province and tick the boxes that fit. The result splits into the federal share, the Ontario share and the tax left to pay.

## Which rebates can you claim?

The calculator combines three programs. The federal first-time home buyers' GST rebate returns the 5% federal tax in full, up to $50,000, on agreements dated 20 March 2025 or later and before 2031. The older federal new housing rebate gives 36% of the GST, capped at $6,300. Ontario adds its own rebate of 75% of the 8% provincial part, capped at $24,000.

The two federal rebates don't stack. The calculator takes whichever is larger. For the first-time one, the CRA's page on [the first-time home buyers' GST/HST rebate](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/first-time-home-buyers-gst-hst-rebate/what-rebate.html) says the rebate is up to 100% for homes valued at $1 million or less, then shrinks until it disappears at $1.5 million.

## How does the price change the rebate?

| Home price | Federal first-time buyer rebate | Old federal rebate |
| --- | --- | --- |
| $350,000 or less | All the GST, up to $50,000 | $6,300 (36% of the GST) |
| $450,000 | All the GST | None |
| $1,000,000 | $50,000, the whole GST | None |
| $1,250,000 | Capped at $25,000 | None |
| $1,500,000 and up | None | None |

## What do the numbers look like on a real price?

Start with the default, $600,000 in Ontario with the first-time box left empty. The HST is $78,000. The old federal rebate has faded to zero at that price, and Ontario refunds $24,000, so you're left to pay $54,000. Tick the first-time box and you'll see the federal rebate become $30,000, the whole GST. Rebates then total $54,000, and $24,000 is left to pay.

The Ontario enhanced rebate changes things for agreements or construction starts between 1 April 2026 and 31 March 2027. On an $800,000 home the Ontario rebate jumps from $24,000 to $64,000, the whole 8% provincial part. A first-time buyer would then pay no tax at all, since the federal rebate covers the $40,000 of GST.

Take Nadia, who is buying a $450,000 condo from a builder in Ottawa and is a first-time buyer. The HST is $58,500. The federal rebate returns the $22,500 of GST, the ordinary Ontario rebate takes the $24,000 cap, and she's left with $12,000. Under the enhanced Ontario rebate the provincial part comes back in full, $36,000, and the bill drops to zero.

British Columbia has no HST. A $600,000 home there carries $30,000 of GST, and a first-time buyer gets it all back. The 7% PST, $42,000 here, isn't part of any rebate.

## Where is the estimate rough?

The old federal rebate falls to zero at $450,000. Between $350,000 and $450,000 the calculator draws a straight line, and that's its own assumption. The Ontario enhanced rebate between $1,500,000 and $1,850,000 is a straight line too. If your price falls in either range, treat the result as a ballpark, and ask the builder for their own figures before you count on the saving at closing, since a few thousand dollars can hang on it.

Two things aren't modelled. One is Ontario's separate first-time buyer rebate. The other is the Nova Scotia first-time buyer rebate, since its current status is unclear. Rental use, a major renovation and the new residential rental rebate follow other rules.

## How do you actually get the money back?

You claim it on a form, GST190 for a home bought from a builder or GST191 for one you built yourself, and the CRA's window is two years from taking ownership or finishing construction. Most buyers never touch that paperwork:

Builders can credit the FTHB GST/HST rebate in the same manner as the existing GST/HST new housing rebate when ownership of the home is transferred to you.

First-time buyers can save more on new homes, CRA tax tip, [canada.ca](https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2026/first-time-buyers-can-save-more-on-new-homes-the-first-time-home-buyers-gst-hst-rebate-is-available-now.html)
So if you assign the rebate to your builder, it usually shows up as a credit on your closing statement.

## What else does a new build cost?

Tax isn't the only extra. Land transfer tax comes on top, and the [land transfer tax calculator](https://tax-services.ca/calculators/property-transfer-tax/land-transfer-tax) shows it. To see the full sales tax on any price, use the [GST and HST calculator](https://tax-services.ca/calculators/sales-tax/gst-hst-calculator). Did the builder quote a price with tax already in it? The [reverse HST calculator](https://tax-services.ca/calculators/sales-tax/hst-reverse-calculator) gives the price before tax to enter here.

## Our sources

The federal rules come from the two federal pages on the new housing rebate and the first-time buyer rebate, the second dated 16 June 2026. Ontario's 75% share, the $24,000 cap and the enhanced rebate figures come from Ontario's program pages. Claims go on [CRA](https://www.canada.ca/en/revenue-agency.html) forms. We're an independent site, and no government body is behind it.

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Source: https://tax-services.ca/calculators/sales-tax/gst-hst-new-housing-rebate
Last updated: 2026-10-10
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer