Recover part of the GST/HST paid on a newly built or substantially renovated home.
Free quick-reference guide (PDF, courtesy of TRREB). Save or print for easy reference.
⬇ GST/HST New Home Rebate (PDF)Buyers of new or substantially renovated homes may recover a portion of the federal GST and Ontario HST. A new federal First-Time Home Buyers' GST rebate (announced 2025) can remove GST on qualifying new builds up to $1M, phasing out by $1.5M.
| ✓ Buying/building a new or substantially renovated home as your primary residence |
| ✓ Owner-built homes and qualifying rental properties may also apply |
| ✓ For the new FTHB GST rebate: first-time buyer conditions apply |
| ★ Partial recovery of GST + Ontario HST (provincial portion up to $24,000) |
| ★ New 2025 FTHB GST rebate up to $50,000 on qualifying new homes |
| ★ Builders often credit the rebate into the purchase price |
| → Confirm eligibility with your builder or lawyer |
| → File the appropriate GST/HST rebate forms (e.g. GST190/GST191) |
Common questions about this program.
No — GST/HST generally does not apply to used residential resale homes, so this rebate is for new/substantially renovated homes.
Contact Tej Thakor, Broker of Record at Royal LePage Terra Realty, for professional real estate guidance across the GTA and surrounding areas — in English, Hindi & Gujarati.
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