Estimate your federal GST rebate on a new home purchase in British Columbia — updated for 2025.
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.
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.
The rebate amount depends on your purchase price. Here is how the standard GST New Housing Rebate works for 2025:
For homes priced between $350,000 and $450,000, the partial rebate is calculated as:
Rebate = $6,300 × ($450,000 − Purchase Price) ÷ $100,000
You may be eligible for the standard GST New Housing Rebate if all of the following apply:
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.
There are two separate GST rebate programs available for new home buyers in BC:
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.
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.
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.
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.
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.
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.
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.
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.
Navigating GST, PTT, and the various rebate programs can be complex. As a local REALTOR® in Port Moody, Coquitlam, and Port Coquitlam, I help buyers understand exactly what they'll owe — and what they can save. Let's talk about your next move.
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