GST/HST New Housing Rebate Calculator (incl. First-Time Buyer Rebate)
New homes are subject to the 5% GST, or the HST in participating provinces, of which 5% is the federal part. Two federal rebates can return some or all of it: the GST/HST new housing rebate, and the first-time home buyers' (FTHB) GST/HST rebate for agreements signed after March 19, 2025.
Calculator
Results update as you type · Nothing you enter leaves your browser
Total federal rebate
$40,000
of $40,000 GST or federal part of the HST
Federal tax left to pay
$0
| Rebate | Amount |
|---|---|
| GST/HST new housing rebate | $0 |
| Additional first-time home buyers' rebate | $40,000 |
Federal 5% portion only. Provincial HST rebates (for example Ontario's) aren't included. The first-time buyer rebate needs an agreement with a builder signed after March 19, 2025 and before 2031, for your primary residence.
GST/HST new housing rebate
36% of the GST or federal part of the HST, up to $6,300, for homes up to $350,000. The rebate shrinks steadily between $350,000 and $450,000 and is zero at $450,000 or more (Excise Tax Act, s. 254(2)).
First-time home buyers' rebate
Eligible first-time buyers can recover all of the federal 5%, up to $50,000, on new homes up to $1 million, including the regular rebate. It phases out between $1 million and $1.5 million. The agreement with the builder must be signed after March 19, 2025 and before 2031, and the home must be your primary residence (Excise Tax Act, s. 254(2.1)).
What's not included
Provincial HST rebates, such as Ontario's new housing and first-time buyer rebates, have separate rules and aren't calculated here. Builders often credit the rebates on the statement of adjustments; check yours.
Frequently asked questions
Who counts as a first-time home buyer?
Generally, someone who hasn't lived in a home they or their spouse or common-law partner owned in the year of purchase or the previous four calendar years. See the CRA's guide RC4028 for the full conditions.
Sources
Rules are summarized in our own words from official publications. Check the source and talk to your lender or a licensed professional before making a decision.
Informational only, not financial advice. Data as of the release snapshot generated 2026-11-12.