Ontario HST New Build Rebate Calculator
New construction homes in Ontario are subject to HST. The federal and provincial governments both offer partial rebates — but the calculation is confusing and many buyers don't claim everything they're entitled to. This calculator does the math for you.
Enter the base price before tax. If your builder quoted a price "including HST," subtract approximately 11.6% to get the pre-tax price.
The full Ontario rebate is only available to buyers who occupy the home as their primary residence.
HST and rebate breakdown
How HST works on new construction in Ontario
When you buy a brand-new home or condo from a builder in Ontario, HST applies to the purchase price. The full 13% (5% federal + 8% provincial) applies to the base price. However, two separate rebates reduce this amount — and most builders price their units with the rebate already applied, as long as you intend to live there.
The federal GST/HST New Housing Rebate
The federal rebate covers 36% of the 5% GST portion, on purchases up to $350,000. The maximum rebate is $6,300. For homes priced between $350,000 and $450,000, the rebate phases out proportionally. Above $450,000, no federal rebate applies.
The Ontario New Housing Rebate
Ontario's rebate covers 75% of the 8% provincial portion on the first $400,000, for a maximum rebate of $24,000. Unlike the federal rebate, this Ontario rebate does not phase out at higher purchase prices — it applies fully on the first $400,000 regardless of total purchase price. This rebate is only available to buyers who will occupy the unit as their primary residence.
Investment properties
If you're buying as an investment, you're not entitled to the Ontario rebate. However, if you register for HST and rent the unit out commercially, you may be eligible to claim an input tax credit — speak with an accountant who specialises in real estate.