Tri-Cities Real Estate

BC GST New Housing Rebate Calculator

Estimate your federal GST rebate on a new home purchase in British Columbia — updated for 2025.

GST New Housing Rebate Calculator

New homes in BC are subject to 5% GST. The federal GST New Housing Rebate returns a portion of that tax for homes priced under $450,000. Enter the purchase price of the new home below to see your estimated rebate.

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5% GST on purchase price
Standard new home rebate
Net GST payable

What Is the BC GST New Housing Rebate?

When you purchase a brand-new home in British Columbia directly from a builder, you pay 5% Goods and Services Tax (GST) on the purchase price. To help offset this cost for buyers of more affordable new homes, the federal government offers the GST New Housing Rebate — a program that returns a portion of the GST you paid.

This rebate applies only to new construction purchased directly from a builder, substantially renovated homes, and homes converted from non-residential use. If you are buying a resale home from a private seller, GST does not apply and this rebate is not relevant to your purchase.

How Is the GST Rebate Calculated in BC?

The rebate amount depends on your purchase price. Here is how the standard GST New Housing Rebate works for 2025:

Purchase PriceRebate RateMaximum Rebate
Up to $350,00036% of GST paid$6,300
$350,001 – $449,999Sliding scale (partial)Up to $6,300
$450,000 and overNo standard rebate$0

For homes priced between $350,000 and $450,000, the partial rebate is calculated as:

Rebate = $6,300 × ($450,000 − Purchase Price) ÷ $100,000

Example 1 — $320,000 New Condo

  • 5% GST: $16,000
  • Rebate (36% of $16,000): $5,760
  • Net GST payable: $10,240

Example 2 — $399,000 New Townhouse

  • 5% GST: $19,950
  • Partial rebate: $6,300 × ($450,000 − $399,000) ÷ $100,000 = $3,213
  • Net GST payable: $16,737

Example 3 — $750,000 New Home (no standard rebate)

  • 5% GST: $37,500
  • Standard rebate: $0 (price exceeds $450,000)
  • Net GST payable: $37,500
  • Note: First-time buyers at this price qualify for a $37,500 rebate under the enhanced 2025 program.

Who Qualifies for the GST New Housing Rebate?

You may be eligible for the standard GST New Housing Rebate if all of the following apply:

  • You are purchasing a newly built home directly from a builder or developer
  • The purchase price is less than $450,000
  • The home will be used as your primary place of residence (or a qualifying relative's primary residence)
  • You are a Canadian citizen or permanent resident
  • You will be the first individual to occupy the home after construction

Importantly, this rebate is not limited to first-time buyers. Any eligible buyer of a qualifying new home can claim it, regardless of whether they have owned property before.

Standard Rebate vs. First-Time Buyer Rebate — Which Is Right for You?

There are two separate GST rebate programs available for new home buyers in BC:

  1. Standard New Housing Rebate — Available to all buyers on homes priced under $450,000. Maximum rebate: $6,300.
  2. First-Time Buyer Enhanced GST Rebate (2025) — Available only to first-time buyers on homes priced up to $1,500,000. Maximum rebate: $50,000. Applies to purchase agreements signed on or after March 20, 2025.

If you are a first-time buyer, the enhanced program provides far greater savings — especially for homes priced over $350,000 where the standard rebate begins to phase out. Use our First-Time Buyer GST Rebate Calculator to see exactly how much you could save.

How to Claim the GST New Housing Rebate

In the vast majority of BC transactions, you do not need to file anything. Your builder or developer will factor the rebate into the purchase price and apply it at closing — essentially giving you a discount equal to your rebate amount. You sign an assignment of the rebate to the builder in your purchase documents.

If for any reason your builder does not apply the rebate at closing, you can file directly with the CRA using Form GST190. This form must be submitted within two years of the closing date. Keep all purchase documents, your statement of adjustments, and proof that the home is your primary residence.

For strata units, the builder must also register the complex with the CRA before you can receive the rebate — this is standard practice and handled automatically by the developer in most cases.

Frequently Asked Questions — BC GST New Housing Rebate

Does GST apply to resale homes in BC?

No. GST applies only to new homes purchased from a builder, substantially renovated homes, or properties converted from non-residential to residential use. If you are purchasing a previously occupied resale home from a private seller, GST does not apply and this rebate is not available to you.

Can I claim the rebate on an investment property or rental?

The standard GST New Housing Rebate requires the home to be used as a primary residence — yours or a qualifying relative's. Investment properties and vacation homes do not qualify. However, there is a separate GST/HST New Residential Rental Property Rebate available for landlords purchasing newly built rental units, which may allow you to recover the GST on a purpose-built rental property.

My new home is priced over $450,000 — are there any other rebates I can claim?

If you are a first-time buyer and your purchase agreement was signed on or after March 20, 2025, you may qualify for the enhanced First-Time Buyer GST Rebate — which covers new homes up to $1,500,000 with a maximum rebate of $50,000. This program entirely replaces (and far exceeds) the standard rebate for eligible first-time buyers. See our First-Time Buyer GST Rebate Calculator for details.

Does BC charge PST on new homes?

Generally, no. BC's Provincial Sales Tax (PST) does not apply to new residential homes sold by builders. You will pay GST (5%) on new construction, and BC Property Transfer Tax (PTT) on registration — but PST is not typically charged on new residential real estate transactions in BC.

How long do I have to claim the rebate after closing?

If your builder did not apply the rebate at closing and you need to file directly with the CRA, you must submit Form GST190 within two years of the closing date. Most builders apply the rebate automatically as part of the purchase price, so you typically do not need to file separately.

What if I am buying a new home as a co-purchaser with someone who has owned property before?

For the standard GST New Housing Rebate, all individuals on the purchase must intend to use the home as their primary residence. Co-ownership does not disqualify you from the standard rebate, but for the First-Time Buyer enhanced rebate, all purchasers (and their spouses or common-law partners) must meet the first-time buyer criteria.

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This calculator is for general estimation purposes only and does not constitute legal, financial, or tax advice. GST rebate thresholds and eligibility rules are subject to change without notice. Always confirm your exact rebate entitlement with your builder, notary, lawyer, or a qualified tax professional before completing any real estate transaction.