Ontario Senior Property Tax Grant 2026: Amount, Income Limit and Phase-Out Calculator

The first question every Ontario senior asks about the OSHPTG is "how much will I actually get?" The answer depends entirely on your income — and the phase-out math isn't published anywhere in plain language. Here's exactly how it works.

Maximum Grant: $500

The Ontario Senior Homeowners' Property Tax Grant caps at $500 per household per year. This is a flat amount — it doesn't scale with how much property tax you pay.

Income Thresholds and the 3.33% Reduction

The grant reduces by 3.33% for every dollar of adjusted family net income above the threshold. The thresholds differ for singles and couples:

Single seniors (unmarried, divorced, widowed):

• Full $500 at income of $35,000 or below
• Reduces between $35,001 and $49,999
• Fully gone at $50,000

Married or common-law couples:

• Full $500 at combined income of $45,000 or below
• Reduces between $45,001 and $59,999
• Fully gone at $60,000

Worked Examples

Single senior, $38,000 income:

• Income over threshold: $38,000 − $35,000 = $3,000
• Reduction: $3,000 × 3.33% = $99.90
• Grant: $500 − $99.90 = $400.10

Couple, $52,000 combined income:

• Income over threshold: $52,000 − $45,000 = $7,000
• Reduction: $7,000 × 3.33% = $233.10
• Grant: $500 − $233.10 = $266.90

Single senior, $48,000 income:

• Income over threshold: $48,000 − $35,000 = $13,000
• Reduction: $13,000 × 3.33% = $432.90
• Grant: $500 − $432.90 = $67.10

The $25 Floor Rule

If the calculation produces an amount between $0.51 and $24.99, the CRA bumps your grant up to $25. This means you don't lose the grant entirely until your income pushes the calculated amount to $0.50 or below.

What Counts as "Adjusted Family Net Income"

The CRA uses Line 23600 of your T1 return (net income) with a few adjustments: Universal Child Care Benefit and Registered Disability Savings Plan income are subtracted, and any UCCB or RDSP repayments are added back.

For couples, it's the combined net income of both spouses. Only one spouse claims the OSHPTG for the household — if only one of you is 64 or older, that person must be the claimant to access the senior thresholds.

The Property Tax Cap

There's a lesser-known limit: your OSHPTG plus the property tax component of your Ontario Energy and Property Tax Credit cannot exceed the total property taxes you actually paid. If you paid $400 in property taxes but your combined OSHPTG and OEPTC property tax component calculate to $600, the CRA caps the total at $400.

This mainly affects seniors in lower-value properties or those in subsidized housing with minimal property tax bills.

Claiming for 2026

The 2026 grant is based on your 2025 tax return. File your T1 with Form ON-BEN attached, check Box 61070, and enter property taxes paid on Line 61120. The grant arrives as a lump sum four to eight weeks after your Notice of Assessment — it's not part of the monthly Ontario Trillium Benefit payments.

For a full phase-out table and scenarios covering separated spouses, co-owners, and trust properties, the Ontario Property Tax Relief for Seniors guide includes a printable benefits calculator worksheet.

See more Ontario guides →