Swift Accounting & Business Solutions Ltd.
2440 Kensington Rd NW, Calgary, AB T2N 3S1
(403) 999-2295 · mailbox@swiftltd.ca
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GST New Home Rebate Calculator (2026)
Find the federal GST you get back on a new home, an owner-built home or a new rental property, including the first-time buyer rebate.
Enter a price to see your rebate.
Total GST rebate
Estimate based on 2026 rules. Not tax advice.
How it's calculated
- GST is 5% of the price before tax. Resale homes carry no GST, so there is nothing to rebate.
- The standard rebate returns 36% of the GST, up to $6,300. It is full for homes up to $350,000 and fades to nothing at $450,000.
- The first-time buyer rebate covers the rest of the GST, up to $50,000 in total. Together with the standard rebate it gives back 100% of the GST on homes up to $1,000,000, then fades to nothing at $1,500,000.
- A purpose-built rental building with four or more units can get 100% of the GST back. A single rental unit gets the standard rebate. See our GST rental housing rebate guide.
- For an owner-built home, use the fair market value at completion. The CRA works from the GST you actually paid on construction, so your claim can be lower than this estimate.
Frequently asked questions
How much GST rebate can I get on a new home?
If you buy a new home to live in, you get back 36% of the GST, up to $6,300, on homes priced up to $350,000. The rebate fades to nothing at $450,000. A $400,000 home gets $3,150. First-time buyers can get back all of the GST, up to $50,000, on homes up to $1,000,000.
Does the first-time buyer rebate add to the standard rebate?
No, they work together. Combined, they give back 100% of the GST, up to $50,000. The combined rebate is full for homes up to $1,000,000, then fades to nothing at $1,500,000.
Who qualifies for the first-time home buyer GST rebate?
You must be 18 or older and a Canadian citizen or permanent resident. Neither you nor your spouse can have owned and lived in a home in the current or previous four calendar years. The new home must be your primary residence, and your agreement must be signed on or after March 20, 2025 and before 2031.
Which CRA form do I need?
Use Form GST190 for a home bought from a builder, Form GST191 for an owner-built home or a substantial renovation, and Form GST524 for a new rental property. Most builders credit the rebate at closing and claim it from the CRA for you.
Does this include the provincial HST rebate?
No. It covers the 5% federal GST only. Provinces that charge HST have their own rebates, which are not included. Alberta has no provincial sales tax, so the federal GST is the whole tax. Resale homes carry no GST, so no rebate applies.
Talk to a Swift accountant
We prepare GST rebate claims for home buyers, owner-builders and landlords. See our real estate accountant services in Calgary.