Home/Canada/Benefits/Ontario Trillium Benefit
Ontario Benefits

Ontario Trillium Benefit (OTB) Calculator

Current 2026 guidance for the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit and Northern Ontario Energy Credit, plus a planning estimator for one specific household profile.

2026 OTB Planning Estimator

Enter your 2025 Ontario rent, Ontario property tax and 2025 adjusted family net income. The estimator uses the single/non-senior/no-child CRA calculation sheets.

Eligible rent for your principal residence.
Enter Ontario property tax paid for the eligible residence.
Use the adjusted family net income figure applicable to the CRA calculation sheet.
Selecting “Yes” assumes you also meet the current NOEC residence and eligible-cost requirements.

How the supported calculator works

OSTC

For a single individual with no children, the 2026 OSTC maximum is $378. It is reduced by 4% of adjusted net income over $29,047.

OEPTC

For a single person under 64 with no children, the official 2026 calculation starts with 20% of 2025 Ontario rent plus Ontario property tax. The energy component is capped at $290. The property-tax component is 10% of occupancy cost, capped at $944, plus $73. The combined amount is then reduced by 2% of adjusted family net income over $29,047.

NOEC

For a single individual with no children who meets the Northern Ontario residence and eligible-cost rules, the 2026 maximum is $189. The amount is reduced by 1% of adjusted family net income over $50,833.

OTB eligibility and payment rules

  • You need to qualify for at least one of the three OTB component credits to receive an OTB payment.
  • The 2026 OTB uses information from your 2025 income tax and benefit return.
  • The 2026 benefit year generally runs from July 2026 to June 2027.
  • The first scheduled 2026 OTB payment is July 10, 2026. When the 10th falls on a weekend or statutory holiday, payment is normally issued on the preceding working day.
  • An annual entitlement of $500 or less is normally paid as one lump sum in the first payment month.
  • If your entitlement is over $500, you can choose on Form ON-BEN to receive the entitlement as one payment at the end of the benefit year instead of monthly payments.

Important limitations of this estimator

The calculator does not collect every variable used by CRA's other calculation sheets, including marital status, senior status, child-care arrangements, eligible long-term-care accommodation costs, reserve home-energy costs, student-residence adjustments and certain monthly family-status changes.

Because those factors can materially change the entitlement, do not use this estimate as an official eligibility determination or as a substitute for the CRA calculation sheets.

Frequently Asked Questions

The Ontario Trillium Benefit (OTB) combines the Ontario Sales Tax Credit (OSTC), Ontario Energy and Property Tax Credit (OEPTC), and Northern Ontario Energy Credit (NOEC). You only need to qualify for at least one of these credits to receive an OTB payment.

The 2026 OTB benefit year runs from July 2026 through June 2027 and is calculated using information from your 2025 income tax and benefit return. The applicable calculation can also depend on your age, marital status, family situation, residence and eligible rent or property-tax costs.

For payments based on the 2025 return, the OSTC maximum is $378 for each adult and each child under 19 in a family. For a single individual with no children, the credit is reduced by 4% of adjusted net income over $29,047. For a single parent or a married/common-law family, the general reduction threshold is $36,309; a separate seniors’ threshold can apply in qualifying cases.

For that specific calculation sheet, occupancy cost starts with 20% of 2025 Ontario rent plus Ontario property tax, with a $25 student-residence adjustment where applicable. The energy component is capped at $290, while the property-tax component uses 10% of occupancy cost, capped at $944, plus $73. The combined amount is then reduced by 2% of adjusted family net income over $29,047. Other family situations use different CRA calculation sheets.

For the single/no-child calculation sheet, the maximum 2026 NOEC is $189 when adjusted family net income is $50,833 or less. The amount is reduced by 1% of income above $50,833 and reaches zero at $69,733. You must also satisfy the Northern Ontario residence and eligible-cost requirements.

The 2026 OTB payments normally run from July 2026 through June 2027, with the first scheduled payment on July 10, 2026 and later payments generally on the 10th of each month, adjusted when the 10th falls on a weekend or statutory holiday. For the 2026 benefit year, an annual entitlement of $500 or less is normally paid as a lump sum in the first payment month. If your entitlement is over $500, you can elect on Form ON-BEN to receive it as one payment at the end of the benefit year instead of monthly payments.
Official Government References

2026 OTB at a glance

Benefit yearJul 2026–Jun 2027
2026 OSTC max$378 / adult or child
2026 OEPTC max$1,307 non-senior
2026 NOEC max$189 single / no child
Lump-sum threshold$500 or less
First scheduled paymentJul 10, 2026

Related Ontario Guides

Important

CRA determines your actual OTB entitlement from your tax return, Form ON-BEN where applicable, family situation and official calculation rules. This page should be used for planning only.