The Harmonized Sales Tax (HST), which is 13% in Ontario (5% federal GST + 8% provincial PST), applies to the sale of newly constructed homes and condos in Ontario.
Buyers of new builds must factor HST into their budget. The New Housing Rebate can offset a portion of the HST paid on homes under certain price thresholds.
If a new home is used as a primary residence, a rebate of up to approximately $30,000 may be available. Assignment sales of pre-construction residential property are also subject to HST as of 2022.
• updated March 2026
Synonyms:
new home HST|harmonized sales tax new construction