The Greenheart Group

HST Rebate Calculator

Estimate the HST and the rebates on a newly built home in Ontario, including the enhanced rebate for agreements signed April 1, 2026 to March 31, 2027.

Price

Enter the price exactly as it appears on the builder's price list or agreement.

How is that price quoted?

HST includedBuilder price list, standard rebate assigned to the builder Before HSTThe price with no tax added

Who is buying?

Buyer moving inPrimary residence for the buyer or a relative First-time buyer moving inMeets the federal and Ontario first-time buyer rules Investor renting it outLeased to a tenant as their home for at least a year

When is the agreement signed with the builder?

Apr 1, 2026 to Mar 31, 2027Enhanced rebate window Outside that windowStandard rebates only

Estimated HST rebates

HST left to pay

RebatedPaid

Due at closing

Refunded later

Rebate by price

Total rebate for this buyer across a range of prices before HST. The dot marks this home.

How this is calculated

Finding the price before HST

Ontario builders usually quote prices with 13% HST included and the standard new housing rebates assigned to the builder. The calculator works backwards from that price to the value before tax, using the standard federal rebate (up to $6,300, phased out between $350,000 and $450,000) and the standard Ontario rebate (75% of the 8% provincial portion, up to $24,000). Rebate thresholds are measured on the price before HST.

Standard rebates

Federal new housing rebate: 36% of the 5% federal portion, up to $6,300 on homes up to $350,000, reduced to nothing at $450,000.
Ontario new housing rebate: 75% of the 8% provincial portion, up to $24,000, with no upper price limit.
Investors claim the equivalent new residential rental property rebates after closing, once the unit is leased for at least a year.

First-time buyer rebates

Federal: the full 5% on homes up to $1 million (up to $50,000), reduced in a straight line to nothing at $1.5 million.
Ontario: the full 8% on homes up to $1 million (up to $80,000), reduced on the same scale, never below the standard $24,000.

Enhanced rebate, agreements signed April 1, 2026 to March 31, 2027

Ontario enhanced rebate (ENHR, or ENRRPR for rentals): the full 8% up to $1 million, $80,000 flat to $1.5 million, reduced to $24,000 at $1.85 million.
Ontario New Home Affordability Payment (ONHAP): tops up the 5% federal portion to the full amount up to $1 million, $50,000 flat to $1.5 million, reduced to nothing at $1.85 million. It is reduced by any federal rebate the buyer can already claim.
The reduction between $1.5 million and $1.85 million is modelled as a straight line, matching published examples. The province describes it only as partial relief.
Construction must start by December 31, 2028 and finish by December 31, 2031, and the home must cost less than $1.85 million. Assignments qualify only if both agreements fall in the window.

Sources

CRA Notice 346, Ontario New Home Affordability Payment, First-time home buyers' GST/HST rebate, and CRA Guide RC4028.