How this calculator works
Enter adjusted family net income from the 2025 return, age on December 31, 2025, marital status, the number of children under 19, rent and property tax paid in Ontario, and whether you lived in Northern Ontario. The Ontario Trillium Benefit for July 2026 to June 2027 combines three credits. The Ontario Sales Tax Credit pays up to $378 for each adult and each child, reduced by 4% of income above $29,047 for a single person, $36,309 for a family, or $37,273 for a senior claiming for a spouse or dependant. The Ontario Energy and Property Tax Credit uses 20% of rent plus property tax as an occupancy cost. Its energy component is capped at $290. Its property tax component is 10% of the occupancy cost, capped at $944 and increased by $73, or capped at $581 and increased by $617 for a senior, and it cannot exceed the occupancy cost. The combined energy and property credit is then reduced by 2% of income above $29,047 for a single person, $36,309 for a family, $36,309 for a single senior or $43,571 for a senior couple. The Northern Ontario Energy Credit adds up to $189 for a single person or $290 for a family, reduced by 1% of income above $50,833 or $65,356. Out of scope: the Ontario Senior Homeowners' Property Tax Grant, long-term care payments, home energy costs on a reserve, a designated post-secondary residence, the Ontario residency test, and the rules that pay amounts of $2 or less not at all, raise amounts between $2 and $10 to $10, and pay amounts of $500 or less in one instalment. Ontario combines these credits into one payment; this is a provincial benefit with no direct United States equivalent.
Formula
Sales tax credit = $378 x (adults + children) - 4% x max(0, income - threshold), floored at zero. Occupancy cost = 20% x rent + property tax. Energy component = min(occupancy cost, $290). Property tax component = min(min(10% x occupancy cost, cap) + addition, occupancy cost), where the cap and addition are $944 and $73, or $581 and $617 for a senior. Energy and property credit = max(0, energy component + property tax component - 2% x max(0, income - threshold)). Northern credit = max(0, maximum - 1% x max(0, income - threshold)). Total = sales tax credit + energy and property credit + Northern credit.
Worked example
A couple under 64 with two children, $45,000 of adjusted family net income, $18,000 of rent, $3,000 of property tax and a Northern Ontario home has an occupancy cost of $6,600. The energy component is $290 and the property tax component is $660 + $73, or $733, for a combined $1,023 before the 2% reduction. Income is $8,691 above the $36,309 family threshold, so the reduction is $173.82 and the energy and property credit is $849.18. The sales tax credit is 4 x $378, or $1,512, less 4% of $8,691, or $347.64, giving $1,164.36. The Northern credit is $290 because income is below $65,356. The total is $2,303.54, or about $191.96 a month.
Frequently asked questions
How much is the Ontario Trillium Benefit in 2026?
The maximum Ontario Energy and Property Tax Credit is $1,307 for someone under 64 and $1,488 for a senior. The Ontario Sales Tax Credit adds up to $378 for each adult and each child, and the Northern Ontario Energy Credit adds up to $189 for a single person or $290 for a family.
What income is used for the Ontario Trillium Benefit?
The July 2026 to June 2027 payments use adjusted family net income from the 2025 tax return. A change in 2026 income affects the benefit year that starts in July 2027, not the current one.
Who qualifies for the Northern Ontario Energy Credit?
You must have lived on December 31, 2025 in one of the northern districts, including Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay or Timiskaming. The credit is reduced by 1% of income above $50,833 for a single person or $65,356 for a family.
Why is my Ontario Trillium Benefit lower than the maximum?
Both the sales tax credit and the energy and property credit fall as income rises. The sales tax credit drops by 4% of income above its threshold, and the energy and property credit drops by 2% of income above its threshold.
Sources
- Ontario: Ontario Trillium Benefit
- CRA: Province of Ontario, benefits and credits
- CRA: 2026 OEPTC calculation sheet, single individual with no children
- CRA: 2026 OEPTC calculation sheet, single senior with no children
- CRA: Northern Ontario Energy Credit questions and answers
- CRA: Ontario Sales Tax Credit seniors income threshold questions and answers