BC home-buying costs
GST new-home rebate calculator
Model the federal GST on a new home in BC. Select the eligibility assumptions that apply to the scenario you want to explore.
Rules checked October 28, 2026. An estimate is not confirmation of a rebate.
GST after modelled federal rebates
$0.00
This estimate assumes an eligible home and land purchased from a builder. It does not assess your eligibility or determine the amount due at closing. Rental-property rebates, owner-built homes, leased land and GST-inclusive prices need separate treatment.
Calculation and limits
GST is 5% of the price entered. Under the modelled owner-occupied conditions, the ordinary rebate is 36% of GST to a maximum of $6,300 up to $350,000, reducing to zero at $450,000.
When all first-time buyer conditions are assumed, combined federal rebates equal GST up to $1 million. Between $1 million and $1.5 million, total rebate = $50,000 × ($1,500,000 − price) ÷ $500,000. No first-time rebate applies at $1.5 million or more.
BC property transfer tax is separate. Its newly built home exemption is not a GST rebate and is not deducted here.
Two taxes, separate calculations
Federal GST
New and substantially renovated housing may attract 5% GST in BC. Eligible owner-occupied purchases may qualify for federal rebates. Ordinary residential resales are generally exempt, but unusual transactions need advice.
BC property transfer tax
BC’s newly built home exemption reduces property transfer tax for qualifying purchasers. Its $1.1 million threshold and phase-out to $1.15 million are not GST rebate rules.
Open the transfer-tax calculator →Eligible first-time buyer scenarios
These examples assume all CRA conditions are met and prices exclude GST. They show combined federal rebate relief, including any ordinary new-housing rebate.
| Price before GST | GST | Federal rebate relief | GST after rebates |
|---|---|---|---|
| $750,000 | $37,500 | $37,500 | $0 |
| $1,000,000 | $50,000 | $50,000 | $0 |
| $1,200,000 | $60,000 | $30,000 | $30,000 |
| $1,500,000 | $75,000 | $0 | $75,000 |
Check the conditions before budgeting a rebate
Buyer eligibility
CRA’s age, residency, first-time buyer and multiple-purchaser conditions apply.
Agreement and construction dates
Builder agreements and construction must fall within the applicable program dates.
Occupancy and the contract
Principal-residence and occupancy requirements matter. Check how the builder treats any assigned rebate.
Rental or another property type
A separate rental-property rebate may apply. The calculator does not model rental, owner-built or leased-land rules.
Official sources
CRA: first-time home buyers’ GST/HST rebate and conditions
CRA: ordinary GST/HST new-housing rebate
General information only. Your contract, the property, the people purchasing it and the applicable dates can change the result. Confirm your transaction with a conveyancer or tax adviser.