Frequently Asked Questions
Ontario HST New Home Rebate — 2026 Edition
Everything you need to know about Ontario's HST New Home Rebate
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Ontario HST
Rebate Calculator
Instantly calculate your federal and provincial HST rebate on a new home purchase in Ontario. Updated for 2026 rules — first-time buyers can now recover up to $46,300.
First-Time Max Rebate
$46,300
Repeat Buyer Max
$30,300
Federal Max
$6,300
Understanding Ontario's HST New Home Rebate (2026)
When you purchase a newly built home or pre-construction condo in Ontario, you pay 13% HST on the purchase price — 5% federal and 8% provincial. The HST New Home Rebate (also called the New Residential Housing Rebate) is a partial refund of this tax, available to buyers who intend to use the property as their primary residence.
The rebate has two components: a federal rebate of up to $6,300 (for homes under $450,000) and an Ontario provincial rebate that differs based on whether you are a first-time or repeat buyer. Under Ontario's 2026 rules, first-time buyers can claim up to $40,000 in provincial rebates on homes up to $500,000, with a phase-out extending to $1.5 million.
There are two ways to receive the rebate. Most buyers use the builder method, where you assign the rebate to the builder at closing and only pay the net HST amount — no waiting required. Alternatively, you can self-apply by paying full HST at closing and filing CRA Form GST191 yourself, typically receiving the refund within 4–8 weeks.
Important: This rebate applies only to newly built or substantially renovated primary residences. Investment properties and resale homes do not qualify. Always confirm your specific eligibility with your real estate lawyer before closing.