GST/HST New Housing Rebate Calculator
Estimate the GST/HST payable on a new home and the partial new housing rebate available below the price thresholds.
- GST
- 5%
- Federal
- HST (Ontario)
- 13%
- Combined
- Rebate Cap
- 36%
- Of GST
Formula & Statutory Rule
Formula
gst = price × 5%; rebate = min(gst × 36%, cap)
Statutory Rule
new_housing_rebate: 36% of GST, phased out above threshold; HST = 13% in OntarioRegional Benchmark Reference
| Jurisdiction / Tier | Rate or Limit | Statutory Note |
|---|---|---|
| GST | 5% | Federal |
| HST (ON) | 13% | Combined |
| Rebate | 36% | Of GST |
Frequently Asked Questions
What is the new housing rebate?
It refunds part of the GST/HST paid on a new home, subject to price thresholds.
How much is the rebate?
The federal rebate is 36% of the GST up to a maximum, phasing out above the threshold price.
Does it apply to rentals?
A separate rebate exists for new residential rental property.
Who applies for the rebate?
The builder usually credits the rebate at closing, or the buyer applies directly to the CRA.