AUGUST 10, 2026

The New Enhanced HST Rebate Explained: Eligibility, Savings & Examples

Buying a new home is one of the biggest financial decisions you'll ever make. The good news is that Ontario's new Enhanced New Housing HST Rebate could help reduce the cost of purchasing a newly built home.

Whether you're buying your first condo, upgrading to a larger home, or simply exploring your options, understanding how the rebate works could help you make a more informed buying decision.

In this guide, we'll cover:

• What the Enhanced New Housing HST Rebate is

• What's changed from the previous rebate

• When the rebate applies

• How much you could save

• Where to learn more about eligibility and eligible Tridel communities

What is the Enhanced New Housing HST Rebate?

The Enhanced New Housing HST Rebate is a new Ontario government program designed to reduce the cost of purchasing newly built homes.

Eligible buyers may qualify for rebates on both the provincial and federal portions of the HST, subject to the program's eligibility requirements.

For many buyers, this represents one of the most significant homebuying incentives introduced in recent years.

What's Changed?

The Enhanced New Housing HST Rebate significantly increases the savings available to eligible buyers of newly built homes. Under the previous Ontario New Housing Rebate, eligible purchasers could receive a maximum rebate of up to $24,000. Under the Enhanced HST Rebate, that maximum has increased to up to $130,000, depending on the purchase price and eligibility requirements. That's more than five times the previous maximum rebate, making this one of the most significant homebuyer incentives introduced in Ontario in recent years.

Actual rebate amounts depend on the purchase price and whether all program eligibility requirements are met.

When Does the Enhanced HST Rebate Apply?

The Enhanced HST Rebate is available for a limited time. Generally, eligible buyers must sign an Agreement of Purchase and Sale (APS) between April 1, 2026 and March 31, 2027, and the home must meet the Province's construction timeline requirements. Because eligibility depends on several conditions, including the purchase date and construction schedule, it's important to review the complete program requirements before purchasing a new home.

What This Means for Homebuyers?

The Enhanced HST Rebate isn't just about reducing taxes, it could help make homeownership more attainable. Depending on your eligibility, the additional savings may allow you to purchase a larger suite, consider a different community, or simply reduce the overall cost of buying a new home. Whether you're entering the market for the first time or planning your next move, the rebate could provide greater flexibility when choosing a home that best fits your lifestyle and budget.

The examples below illustrate how the Enhanced HST Rebate could reduce the purchase price of a new condominium at two different price points.

Example 1: A New Condominium Priced at $735,000

Imagine you're purchasing a newly built condominium with a purchase price of $735,000, including HST.

As an eligible buyer, you could receive:

Federal 5% HST rebate: $32,522.12
Provincial 8% HST rebate: $52,035.40
Potential total rebate: $84,557.52

Effective purchase price: $650,442.48

Example 2: A New Condominium Priced at $1,244,000

Now, consider an eligible buyer purchasing a newly built condominium for $1,244,000, including HST.

Although the calculated federal and provincial portions of the HST would total more than $130,000, the maximum rebate available under the Enhanced HST Rebate is capped at $130,000.

Purchase price, including HST: $1,244,000
Maximum potential rebate: $130,000
Effective purchase price: $1,114,000

This example shows how the maximum rebate could apply to an eligible condominium purchase at a higher price point.

Want to Know if You Qualify?

Every home purchase is unique, and eligibility for the Enhanced New Housing HST Rebate depends on several factors, including the purchase price, purchase date and the program's eligibility requirements.

Whether you're purchasing your first home or your next one, understanding how the rebate applies to your purchase can help you make a more informed decision, and bring you one step closer to finding your perfect home.

Visit tridel.com/hst to learn more about the Enhanced HST Rebate and explore eligible Tridel communities.