GST/QST New Housing Rebate in Quebec (2026)

In Quebec (and across Canada), buyers must pay sales tax when they purchase a new or substantially renovated home. In Quebec, this means paying 5% federal tax (GST or Goods and Services Tax) and 9.975% provincial tax (QST), for a combined tax rate of nearly 15% of the purchase price. This can easily add tens of thousands of dollars to the total cost of a home.

However, eligible buyers can recover a significant portion of this tax through the GST/QST New Housing Rebate in Quebec.

In this article, we’ll show you how the GST/QST New Housing Rebate works in Quebec, who qualifies, how much you can expect to receive, and how to apply so you don’t leave money on the table.

• What is the GST/QST New Housing Rebate?
• How much tax can you get back?
• Who is eligible for the GST New Housing Rebate?
• How to apply for the GST New Housing Rebate?
• GST/QST tax relief for first time buyers
• Frequently asked questions about the GST/QST New Housing Rebate in Quebec
• Final remarks

What is the GST/QST New Housing Rebate?

The GST/QST New Housing Rebate is a partial refund of the sales taxes you pay when you buy (or build) a new or substantially renovated home and use it as your primary residence. The idea is to reduce the overall tax burden on new housing for buyers and certain owners.

There are two parts to the rebate: a federal rebate for the GST and a Quebec provincial rebate for the QST. For example, let’s say that you buy a new home worth $750,000 in Quebec. You will need to pay a total of $112,312.50 in GST and QST on the purchase of the home. This breaks down as $37,500 GST and $74,812.50 QST (5% and 9.975% of the purchase price respectively).

This upfront tax cost is significant. However, you can claim a good portion of this money back through the GST/QST New Housing Rebate in Quebec. Understanding exactly how this works protects the money you’ve spent years saving for your home.

How much tax can you get back?

The rebate you can claim for GST and QST depends on your home’s purchase price, the amount of tax you paid, and whether you are claiming the federal GST or Quebec’s provincial QST portion. In short:

GST rebate (federal)

• You can claim up to 36% of the GST paid, to a maximum rebate of $6,300.
• The government gradually reduces the GST rebate for homes priced between $350,000 and $449,999.
• Homes with a purchase price of $450,000 or more are not eligible for the federal GST rebate.

QST rebate (Quebec)

• You can claim up to 50% of the QST paid, to a maximum rebate of $9,975.
• The government provides the full QST rebate for homes priced up to $200,000.
• For homes priced between $200,000 and $300,000, the government gradually reduces the QST rebate.
• Homes priced at $300,000 or more are not eligible for the QST rebate.

In short: The lower the purchase price, the larger the rebate you can receive. However, there are also several other factors that determine when and how much of a tax rebate you can receive, these include:

• Fair market value vs purchase price
• Investment properties
• Owner-built homes
• Substantial renovations & conversions

Fair Market Value vs purchase price

The government base their rebate percentage on the Fair Market Value (FMV) of your home. In most cases, the FMV is just the purchase price before GST and QST have been added. They then apply the rebate percentages to this FMV to determine how much of the GST and QST you can recover, subject to the maximum rebate limits.

Investment properties

If you buy an investment property solely to earn rental income and neither you, a co-owner, nor a related person lives there as a primary residence, you cannot claim the standard GST/QST New Housing Rebate. In this case, you may be eligible for the enhanced “Purpose-Built Rental Housing (PBRH) Rebate” that was introduced in 2023. However, this enhanced rebate explicitly does not apply to duplexes or triplexes; it is only for larger multi-unit residential complexes with at least four units (or ten residential units).

In contrast, if you purchase a new duplex and live in one of the units as your primary residence, you can qualify for the regular GST/QST new housing rebate on the unit you occupy. In this case, the FMV is assessed as the total value of the building and all of its units. If this is less than $450,000 for GST purposes and less than $300,000 for QST purposes, then you would be able to apply for a tax rebate on the unit that you plan to occupy. For the other portion, you would apply for the New Residential Rental Property (NRRP) rebate if the unit is rented long‑term and meets that program’s criteria.

Owner-built homes

If you build your own home (or hire someone to build it) and plan to live in it as your primary residence, you can qualify for the GST/QST New Housing Rebate. However, the timing differs from buying a newly built home from a builder. This is because, with owner-built homes, you can claim the rebate only after construction is complete, once you’ve paid GST and QST on all eligible materials and labour. As such, it is very likely that it will take longer to become eligible to receive the refund. You also need to keep careful records and receipts throughout the construction process.

Substantial renovations & conversions

Properties that undergo substantial renovations may qualify for the GST/QST New Housing Rebate. As with owner-built homes, the rebate applies to the GST and QST paid on eligible materials and labour used in the renovation.

To qualify, renovations must significantly alter the property, such as adding rooms, changing the structure, or completing major upgrades. Minor repairs or cosmetic updates, like painting or replacing fixtures, do not qualify.

If you are unsure whether your renovations meet the “substantial” criteria, a simple rule of thumb can help: if you can still recognize the original interior layout and walls after the renovation, it probably does not qualify for the GST/QST rebate.

Because substantial renovations require detailed documentation, be sure to keep all invoices, receipts, and records of GST/QST paid on materials and labour. You will need these to support your rebate claim once the work is completed.

Who is eligible for the GST/QST New Housing Rebate?

You may be eligible to claim a partial refund of the GST and QST you paid in the following situations:

1. Buying a new home – You purchase a new or substantially renovated residential unit (including the land) from a builder.
2. Building a home – You build a residential unit yourself or hire someone to do it.
3. Renovating a home – You substantially renovate your residential unit yourself or hire someone to do it.

Let’s explore how the GST/QST rebate applies to each of these situations. Readers are advised to skip to the section that is most relevant for them.

Buying a new home

Check each of the following to see if you qualify for the GST/QST rebate when buying a new or substantially renovated home from a builder:

• You and any co-owners are individuals (not corporations). This means the rebate is only available to private homebuyers and not companies.
• The home that you buy is a single-family home, a mobile home, or a co-owned residential unit.
• You purchase the unit and the land at the same time from the same builder under a single sales contract.
• You or a co-owner pay GST and QST on the purchase.
• The construction or renovation work is at least 90% complete when ownership transfers to you or a co-owner.
• You, a relation, a co-owner, or their relation are the first occupant when the work is completed.
• The unit becomes your primary place of residence or that of a relation, a co-owner, or their relation.
• The purchase price (unit + land) is under $450,000 for GST purposes and under $300,000 for QST purposes.

Building a home

Check each of the following to see if you qualify for the GST/QST rebate when building a new residential unit:

• You and any co-owners are individuals (not corporations). Only individuals or co-owners can claim the rebate; corporate ownership does not qualify.
• The unit is a single-family home, a mobile home, or a co-owned residential unit.
• You or a co-owner owned or rented the land before construction began.
• You or a co-owner paid GST and QST on the construction of the residential unit.
• You, a relation, a co-owner, or their relation are the first occupants after construction is completed.
• The unit becomes your primary place of residence or that of a relation, a co-owner, or their relation.
• The fair market value (unit + land) is under $450,000 for GST purposes and under $300,000 for QST purposes when construction is at least 90% complete.

Renovating a home

Check each of the following to see if you qualify for the GST/QST rebate when substantially renovating a residential unit:

• You and any co-owners are individuals (not corporations). Only individuals or co-owners can claim the rebate; corporate ownership does not qualify.
• The unit is a single-family home, a mobile home, or a co-owned residential unit.
• You paid GST and QST on the renovation work for the residential unit.
• You, a relation, a co-owner, or their relation are the first occupants after the renovation is completed.
• The unit becomes your primary place of residence or that of a relation, a co-owner, or their relation.
• The fair market value (unit + land) is under $450,000 for GST purposes and under $300,000 for QST purposes when the renovation is at least 90% complete.

How to apply for the GST/QST New Housing Rebate in Quebec?

Applying for the GST/QST New Housing Rebate in Quebec is actually relatively straightforward. Unlike other provinces, Quebec administers the federal GST rebate on behalf of the CRA and its own provincial QST. As such, you only need to fill out one set of forms that cover both the GST and QST.

Revenu Quebec has two sets of forms. And you need to choose the form that is best suited to your situation.

• Form: FP-2190.AC-V: Use this if you purchased a New Home from a Builder.
• Form: FP-2190.P-V: Use this if you are the owner of a New or Substantially Modified Home.

How to fill out Form FP-2190.AC-V

Often, builders apply for the the GST/QST rebate on behalf of the buyer and either:

• Reduce the home price at closing by the amount of the rebate, or
• Submit the rebate application themselves and remit the rebate to you.

As such, the first question on form FP-2190.AC-V asks whether the rebate application has been filed with by the builder or, if the rebate application will be filed by you as an individual. Choose the appropriate box and the complete the rest of the form.

The complete form FP-2190.AC-V you will need to complete the purchase of your home. Once this has been done, you will need to input the following information:

• Your personal information such as, first name, last name, social insurance number and so on.
• Information about your new home including, the mailing address and if the home is intended for you, a co-owner or a family relation to one of the owners.
• Date you entered into the Promise to Purchase with the builder.
• Date of the the transfer of ownership i.e. the date on your Deed of Sale.
• The lot (or Cadastral Number) of the new home (you can find this on your Deed of Sale).
• The type of property that you purchase. If you are not sure, check our guide on the different types of property, and/or ask your realtor.
• Information about the builder.
• A calculation of the GST and QST rebate.

How to fill out Form FP-2190.P-V

To fill out Form FP-2190.P-V, you must enter the following information:

• Your personal information such as, first name, last name, social insurance number and so on.
• Information about your new or substantially modified home.
• The Lot Number (or Cadastral Number). This can be found on your Deed of Sale.
• The type of property.
• Type of work done, for instance, new construction, substantial renovation, or major addition to the home.
• The date that the construction work was completed.
• The date of occupancy or if you sold the property before occupying the home.
• Construction or renovation details.
• Supporting information for fair market value and taxes paid.

GST/QST tax relief for first time buyers

In 2025, the federal government of Canada proposed eliminating GST on new homes priced under $1 million for first-time buyers, while gradually phasing out the rebate for homes priced between $1 million and $1.5 million. For instance, a home priced midway between $1 million and $1.5 million would qualify for roughly 50% of the maximum rebate. Depending on the purchase price, the First-Time Home Buyers GST rebate could save buyers up to $50,000 on a new home. The aim of this proposal is to make homeownership more accessible for first-time buyers by reducing upfront costs and encouraging new construction.

As of January 2026, the Quebec provincial government has no immediate plans to significantly change the QST rebate for first-time buyers. However, given Quebec’s rapid population growth and the ongoing shortage of affordable housing, it is possible that the provincial government may consider adopting a similar approach to the federal proposal in the future.

All that being said, there are many first time home buyer tax credits in Quebec. These can apply onto of the GST/QST New Home Rebate. They include federal, provincial and municipal tax rebates. Below is a list of of the major first time home buyer tax credits in Quebec.

Provincial Programs (Quebec)

• Quebec Home Buyers’ Tax Credit – A non-refundable tax credit that helps first-time home buyers lower their provincial income tax.
• Welcome Tax (Taxe de bienvenue) Assistance – Some municipalities, including Montreal, offer partial or full rebates on land transfer taxes, often for first-time buyers or families with children.

Federal Programs (Canada)

• RRSP Home Buyers’ Plan (HBP) – Lets first-time buyers withdraw up to $60,000 from their RRSP to purchase or build a home, tax-free, as long as the funds are repaid over 15 years.
• First Home Savings Account (FHSA / CELIAPP) – A savings account for first-time buyers where contributions are tax-deductible and withdrawals for qualifying homes are tax-free.
• First-Time Home Buyers’ Tax Credit (HBTC) – A federal non-refundable tax credit that reduces the income tax payable for first-time buyers.
• GST/HST New Housing Rebate – Allows buyers to recover part of the GST paid on new or substantially renovated homes (the GST part of GST/QST New Housing Rebate).

Frequently asked questions about the GST/QST New Housing Rebate in Quebec

Final Remarks

The GST/QST New Housing Rebate can significantly reduce the true cost of buying, building, or substantially renovating a home in Quebec. While sales taxes can add tens of thousands of dollars to a new home purchase, understanding how the rebate works can help you recover a meaningful portion of that expense.

That said, eligibility rules, price thresholds, and timing requirements are strict. Factors such as fair market value, intended use of the property, occupancy, and the type of work completed all affect whether you qualify and how much you can claim. Small mistakes or missing documentation can delay or reduce your rebate, which is why careful record-keeping and accurate form completion are essential.

Remember that the GST/QST New Housing Rebate is just one piece of the broader set of incentives available to homebuyers in Quebec. When combined with federal, provincial, and municipal programs, it can play an important role in making homeownership more affordable. This is especially the case for first-time buyers.

Need an expert?

Knowing which buyer programs and rebates are available can dramatically change the true price of a home. With purchases this large, working with a knowledgeable realtor matters.

Immovision connects you with top-performing realtors who understand tax incentives, work with trusted experts, and help you negotiate the best possible deal so that you don’t overpay or miss savings.

👉 Get connected with an Immovision expert and buy with confidence.