Owner-Built Home GST/HST Rebate
The GST/HST rebate for building your own home: who qualifies, which invoices count, the value test and the deadline.
The short version
- If you build your own home, or hire a contractor to build it on land you own, you can claim a GST/HST rebate on what you paid for construction, as long as you or a relation will live in it as a primary residence.
- The federal owner-built rebate is 36% of the GST (or federal part of HST) on eligible costs, up to $6,300, phased out for homes worth $350,000 to $450,000 (land and house together, at completion).
- First-time buyers whose construction began on or after May 27, 2025 can instead get up to $50,000 back under the first-time home buyers' GST rebate.
- You claim on form GST191 with worksheet GST191-WS, generally within two years of the earlier of moving in or the home being substantially complete.
- Only invoices showing GST/HST paid count. Your own labour, and cash paid to trades who didn't charge tax, earn nothing.
Owner-Built Home GST/HST Rebate
Building your own house is the long way to a home and the short way to understanding exactly where the money goes. Every lumber invoice, every trade, every load of gravel had GST or HST on it. A portion of that can come back, but only if you kept the paper and file on time. On a typical build, the paperwork for the rebate is the cheapest hour of the whole project.
Who Qualifies
- You built the home yourself, or had it built, on land you own or lease long-term.
- You or a relation (spouse, child, parent, sibling, in-laws) occupy it as a primary place of residence first.
- Or you substantially renovated an existing home (about 90% of the interior) or built a major addition that doubles the living space; see substantial renovation rules.
- You aren't a builder in the business of selling homes.
How Much
| Rebate | Amount | Value limit (land plus house, at completion) |
|---|---|---|
| Federal owner-built rebate | 36% of GST or federal HST paid on eligible costs, up to $6,300 | Full under $350,000; nothing at $450,000 or more |
| First-time home buyers' GST rebate | Up to 100% of GST or federal HST, maximum $50,000 | Full up to $1 million; nothing at $1.5 million or more. Construction must begin on or after May 27, 2025 and before 2031 |
| Provincial rebates (HST provinces) | Vary by province; Ontario has its own owner-built rebate | Varies |
The value test uses the fair market value of the house and land when the house is substantially complete, not what you spent. A self-built home that cost $380,000 to build on land worth $200,000 is a $580,000 home for this test.
Built your own home? Get the rebate right
Upload or list your invoices. The SmartFile sorts eligible from ineligible costs, works out the federal and provincial rebates, and fills in form GST191 and its worksheet for you to check.
Which Costs Count
| Counts (if GST/HST was paid) | Doesn't count |
|---|---|
| Building materials, lumber, concrete, windows, roofing | Your own labour or a family member's unpaid help |
| Contractors and trades who charged GST/HST | Trades paid cash who didn't charge tax, or small suppliers not registered |
| Architect, engineer and permit-related services that were taxable | Land bought from an individual without GST/HST |
| Land, if you paid GST/HST on it | Appliances, furniture, landscaping (mostly), driveways after occupancy |
| Excavation, septic, well, foundation | Development charges and municipal fees with no tax |
The rule of thumb: if the invoice doesn't show the supplier's GST/HST number and the tax charged, it probably doesn't count. See recordkeeping requirements for what a valid invoice shows.
Deadline
Generally, file within two years after the earliest of: the day you or a relation first moved in after construction started; the day the house was substantially completed (about 90% done); or the day you sold it, if sold before anyone moved in. A missed deadline usually means no rebate. Owner-builders who move in "temporarily" before finishing often start the clock without realizing it.
Get your GST/HST set up right the first time
The GST/HST SmartFile runs both $30,000 tests on your sales, compares the quick method with the regular method, and fills in form GST74 if the quick method wins.
Ontario Owner-Builders
Ontario has its own owner-built rebate on the provincial 8% part of HST, separate from the federal rebates above, with its own limits and forms. Our sister site OntarioHSTRebates.ca covers the Ontario owner-built rebate in detail, including which invoices CRA rejects.
Records That Win Rebates
- Keep every invoice showing the supplier's name, GST/HST number, the tax charged and the property address if possible.
- Keep proof of payment.
- Keep the building permit, occupancy permit and a dated note of when you moved in.
- Get an appraisal or realtor opinion of the value at completion if you're near the value limits.
How the contract structure changes the rebate route is on GST/HST when building a house. The overall picture is on GST/HST on new homes and the new housing rebate. Building to rent out instead of to live in? See the rental property rebate. Building on a vacant lot has income tax angles too; see vacant land tax issues.
Owner-Built Rebate Questions
Can I get a GST/HST rebate if I build my own house?
Yes, if you or a relation will live in it as a primary residence. You can claim the owner-built new housing rebate, and first-time buyers whose construction began on or after May 27, 2025 may claim the first-time home buyers’ GST rebate.
What form do I use for an owner-built home rebate?
Form GST191 with worksheet GST191-WS for the federal rebate. Provincial rebates in HST provinces have their own forms.
What is the deadline for the owner-built rebate?
Generally two years after the earliest of first occupancy, substantial completion, or a sale before occupancy.
Can I claim my own labour?
No. Only GST or HST you actually paid on eligible costs counts.
Does the value limit include the land?
Yes. The federal rebate’s $350,000 to $450,000 phase-out is based on the fair market value of the house and land when the house is substantially complete.
Sources: CRA, Guide RC4028, GST/HST New Housing Rebate; Form GST191; Finance Canada, GST relief for first-time home buyers. Checked October 2026. The eligible-cost table reflects CRA's usual treatment; some items (landscaping, driveways) depend on timing and facts.
Last reviewed October 4, 2026 against CRA and Government of Canada sources. How we check our facts.