The three parts, July 2026 – June 2027
| Credit | Maximum | Reduced by |
|---|---|---|
| Ontario sales tax credit | $378 per adult and child | 4% of income over $29,047 (single) or $36,309 (family) |
| Energy and property tax credit, under 64 | $1,307 | 2% of income over $29,047 (single) or $36,309 (family) |
| Energy and property tax credit, 64+ | $1,488 | 2% of income over $36,309 (single) or $43,571 (family) |
| Northern Ontario energy credit | $189 single, $290 family | 1% of income over $50,833 (single) or $65,356 (family) |
How the energy and property tax credit works
- Your occupancy cost is 20% of the rent you paid plus any property tax, or $25 for a student residence.
- The energy component is your occupancy cost, up to $290.
- The property tax component is 10% of your occupancy cost up to $944, plus $73 (64+: up to $581, plus $617), but never more than your occupancy cost.
- The total is reduced by 2% of your 2025 adjusted family net income above the threshold.
Seniors may qualify for a higher income threshold on the sales tax credit in some situations. This calculator uses the standard thresholds, so a senior’s actual sales tax credit can be slightly higher.
Yearly benefit for common situations
2025 adjusted family net income across the top, under 64 unless noted.
| Situation | $20,000 | $30,000 | $40,000 | $50,000 | $60,000 | $80,000 |
|---|---|---|---|---|---|---|
| Single, rent $1,500/mo | $1,101 | $1,044 | $504 | $304 | $104 | $0 |
| Single, rent $2,200/mo | $1,269 | $1,212 | $672 | $472 | $272 | $0 |
| Couple, rent $2,200/mo | $1,647 | $1,647 | $1,426 | $826 | $417 | $17 |
| Couple, 2 kids, $4,000 property tax | $2,275 | $2,275 | $2,054 | $1,454 | $854 | $0 |
| Senior, rent $1,500/mo | $1,645 | $1,607 | $1,193 | $993 | $793 | $393 |
Frequently asked questions
What is the Ontario Trillium Benefit?
It combines three Ontario credits into one payment: the Ontario sales tax credit, the Ontario energy and property tax credit, and the Northern Ontario energy credit. The CRA pays it for the Ontario government.
How much is the Ontario Trillium Benefit for 2026-27?
The sales tax credit is up to $378 per adult and child. The energy and property tax credit is up to $1,307, or $1,488 if you are 64 or older. The Northern Ontario energy credit is up to $189 for a single person or $290 for a family. Each is reduced as income rises.
When is the Ontario Trillium Benefit paid?
Monthly on the 10th, from July 2026 to June 2027, or the last business day before if the 10th is a weekend or holiday. If your yearly amount is $500 or less, it is paid in one payment in July. You can also choose on your return to get one payment in June 2027.
How do I apply?
File your 2025 tax return and complete Form ON-BEN, entering the rent or property tax you paid. The sales tax credit needs no application beyond filing your return.
How is rent counted?
For the energy and property tax credit, 20% of the rent you paid in Ontario counts as property tax. Students in a designated residence get a flat $25 instead.
Does this include the Canada Groceries and Essentials Benefit?
No, that is a separate federal benefit paid quarterly. See the Canada Groceries and Essentials Benefit calculator.
Sources
Amounts were last verified on October 20, 2026 for payments from July 2026 to June 2027, and are checked by 57 automated tests, including the CRA’s published maximums and worked examples.
- CRA: Province of Ontario benefit programs
- CRA: 2026 OEPTC calculation sheet (couples under 64)
- CRA: Ontario Trillium Benefit questions and answers
- Ontario: Ontario Trillium Benefit
- Richify: Ontario Trillium Benefit calculator (formula cross-check)