Building · New-home taxes · 2026
New is taxed, resale is not: the two taxes, the two ordinary rebates, the new first-time buyer rebate, and the calculation on a real price.
A new home in Quebec is taxable: GST of 5% and QST of 9.975% on the price, whereas a resale home is not. Two partial rebates exist: 36% of the GST paid, up to $6,300, decreasing above $350,000 and gone at $450,000; and 50% of the QST paid, up to $9,975, decreasing above $200,000 and gone at $300,000. Since 2025, a first-time buyer of a new home can get 100% of the GST back, up to $50,000: full up to $1,000,000, decreasing up to $1,500,000, for construction begun on or after 20 March 2025 and substantially completed before 2036. The application is filed at the latest two years after taking possession. Figures read on 15 September 2026 on revenuquebec.ca and in the Canada Revenue Agency's guide RC4028.
A new house or condo sold by a builder is a taxable supply: GST of 5% and QST of 9.975% are added to the price, unless the contract already includes them. A resale home sold by an individual is not taxed. That is the first item separating new from resale in our comparison new home or resale (in French), even before the welcome tax on a new home, which applies to both.
| Tax | Rebate | Maximum | Decreases above | Nil from |
|---|---|---|---|---|
| GST (5%) | 36% of the GST paid | $6,300 | $350,000 | $450,000 |
| QST (9.975%) | 50% of the QST paid | $9,975 | $200,000 | $300,000 |
The thresholds apply to the purchase price or fair market value of the land and the home. At $400,000, only part of the GST rebate remains and nothing of the QST; at $450,000 and above, nothing at all. The application is filed at the latest two years after the earlier of: the day you become the owner, or the day the substantial renovation is 90% complete. On a new home bought from a builder, the rebate is often assigned to the builder, who has already subtracted it from the price: read the clause.
A first-time home buyer can get 100% of the GST paid on a new home, an owner-built home or a substantial renovation back, up to $50,000. The rebate is full when the fair market value or the price (before tax) does not exceed $1,000,000, decreases gradually above that, and becomes nil at $1,500,000. Construction or substantial renovation must have begun on or after 20 March 2025 and before 2031, be substantially completed before 2036, and the home must be your primary residence. It includes the ordinary partial rebate; the two are not combined. The QST keeps its ordinary rules.
On a new home at $550,000 before tax: GST of $27,500 and QST of $54,862.50, or $82,362.50 in taxes. An ordinary buyer gets nothing back, because the price exceeds $450,000 for the GST and $300,000 for the QST. An eligible first-time buyer gets the full $27,500 of GST back, under the $50,000 cap, and therefore pays $54,862.50 of net QST. The difference between the two profiles is $27,500, on the same contract. Our mortgage calculator (in French) redoes the monthly payment with or without the taxes financed.
The welcome tax is calculated on the price including taxes when they are paid; the first-time buyer credit of up to $5,875 applies under each city's rules, described in our welcome tax refund guide. Add the FHSA and the Home Buyers' Plan for the down payment: the stacking is what makes the difference on a first new home.
Yes: GST of 5% and QST of 9.975% on the price of a new home sold by a builder, with partial rebates under $450,000 (GST) and $300,000 (QST), and up to $50,000 of GST refunded to a first-time buyer.
50% of the QST paid, up to $9,975, full up to $200,000, decreasing up to $300,000, nil above. Read on revenuquebec.ca on 15 September 2026.
Yes, to any eligible new home, including a condominium unit and a home you build yourself, if it becomes your primary residence and the construction dates are met.
Sources: revenuquebec.ca, “Remboursement TPS/TVQ pour habitation neuve ou rénovée” and “Remboursement de la TPS pour l'achat d'une première habitation”; Canada Revenue Agency, guide RC4028; read on 15 September 2026. Informational page: forms FP-2190 and GST190/GST191 and your advisors prevail.
The Loaa & Manseur team, led by Lotfi Manseur and Loaa Al Daow, is the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 of large residential teams according to the official RE/MAX ranking, computed on actual transactions. Its Google profile counts more than 220 reviews with a 4.9 rating. Its offices are at 55 avenue de l'Équinoxe in Brossard, one bridge from the island, and every broker's licence can be checked in the OACIQ public register. Three things to verify yourself before calling us, and to demand of any other broker.
Also available in French: version française de ce guide.
Published September 7, 2026 by the Loaa & Manseur team, the number 1 team at RE/MAX Platine in 2024 and 2025, 6th RE/MAX team in Quebec, 15th in Canada and in the global top 50 according to the official RE/MAX ranking. Tell us about your project.
Équipe no 1 de RE/MAX Platine en 2024 et en 2025, 6e au Québec, 15e au Canada et dans le top 50 mondial au classement officiel RE/MAX. Réponse en moins de 24 heures, sept jours sur sept.