Ontario Energy and Property Tax Credit (OEPTC)
A tax-free Ontario payment that helps residents with property tax and the sales tax on energy costs. For the 2026 benefit year the maximum is $1,307, or $1,488 for seniors, paid through the Ontario Trillium Benefit.
We explain the official rules; we do not decide who qualifies. Eligibility is determined by Canada Revenue Agency, on behalf of the Government of Ontario. Check the official program page before you apply.
What the Ontario Energy and Property Tax Credit (OEPTC) is
The Ontario Energy and Property Tax Credit (OEPTC) is a tax-free payment that Ontario describes as helping "with your property taxes and sales tax on energy costs." It is one of three credits combined in the Ontario Trillium Benefit (OTB), together with the Northern Ontario Energy Credit and the Ontario Sales Tax Credit.
The credit is not a reduction on the municipal tax bill. The Canada Revenue Agency (CRA) determines eligibility from the income tax return and pays the credit by direct deposit or cheque. Both homeowners and tenants can receive it: owners report the property tax they paid, and tenants report rent paid for a home that was subject to Ontario municipal or school property tax. CRA counts 20% of rent as occupancy cost.
The credit has two parts, an energy component and a property tax component. Both depend on amounts paid for 2025, and the total is reduced by 2% of adjusted family net income above a threshold. The 2026 benefit year runs from July 2026 to June 2027 and is based on the 2025 return.
Amounts
As published by Canada Revenue Agency, on behalf of the Government of Ontario
| Item | Amount or rule | Applies to | Source |
|---|---|---|---|
| Maximum, non-seniors (ontario.ca: "between 18 and 64 years old") | $1,307 ($290 energy component plus $1,017 property tax component) | 2026 benefit year | 2, 1 |
| Maximum, seniors (ontario.ca: "65 or older") | $1,488 ($290 energy component plus $1,198 property tax component) | 2026 benefit year | 2, 1 |
| Maximum, living on a reserve or in a public long-term care home | $290 | 2026 benefit year | 1 |
| Designated college, university or private school residence | $25 for the time you lived in the residence in 2025 (property tax component) | 2026 benefit year | 1, 2 |
| Income reduction | 2% of adjusted family net income for 2025 above the threshold for your situation | 2026 benefit year | 3 |
| Reduction threshold: single, under 64 on December 31, 2025, no children | $29,047.00 | 2026 benefit year | 3 |
| Reduction threshold: single, 64 or older on December 31, 2025, no children | $36,309.00 | 2026 benefit year | 3 |
| Reduction threshold: spouse or common-law partner, both under 64 | $36,309.00 | 2026 benefit year | 3 |
| Reduction threshold: spouse or common-law partner, either 64 or older | $43,571.00 | 2026 benefit year | 3 |
| Property tax component, non-seniors | 10% of occupancy cost, up to $944.00, plus $73.00, but not more than the occupancy cost | 2026 benefit year | 3 |
| Property tax component, seniors | 10% of occupancy cost, up to $581.00, plus $617.00, but not more than the occupancy cost | 2026 benefit year | 3 |
| Small and lump-sum amounts (combined OTB) | $2.00 or less: no payment; $2.01 to $10.00: one payment of $10.00; $500.00 or less: one payment instead of monthly | 2026 benefit year | 3, 1 |
Official eligibility criteria
- You must be a resident of Ontario on December 31, 2025.1,2
- At some time before June 1, 2027, you must be at least one of: 18 years of age or older; currently or previously married or in a common-law relationship; or a parent who lives or previously lived with your child.1
- In 2025, at least one of these applied: you paid property tax for your main residence; you rented, and your landlord was required to pay property tax for your main residence; you lived on a reserve and paid for your home energy costs; or you lived in a public long-term care home and paid an amount for your accommodation.1
- You must be a resident of Ontario at the beginning of a month to receive that month's payment.2,1
- You must file a 2025 income tax and benefit return with Form ON-BEN, even if you have no income to report.1,2
Quoted or closely paraphrased from the official program rules. Eligibility is determined by Canada Revenue Agency, on behalf of the Government of Ontario.
How to apply
There is no separate application. Ontario says people apply each year "by filing your personal Income Tax and Benefit Return and completing and enclosing the ON-BEN Application Form included in your tax return package." For the 2026 benefit year, that is the 2025 return.
CRA says applicants tick box 61020 on Form ON-BEN ("Application for the Ontario energy and property tax credit") and complete Parts A and B. 2025 rent goes beside box 61100 and 2025 property tax, including municipal and school tax, beside box 61120. Box 61140 is ticked for time spent in a designated university, college or private school residence. Reserve energy costs go beside box 61210 and public long-term care home costs beside box 61230.
The filing deadline is April 30. CRA decides eligibility and pays the credit by direct deposit or by mail. Details are on ontario.ca and in the CRA questions and answers.
Eligibility is determined by the Canada Revenue Agency, which administers the credit for the Government of Ontario.
Key dates
- Deadline to file the 2025 return for on-time OTB paymentsApril 30, 2026
- Returns assessed by this date get the first payment in JulyJune 19, 2026
- First monthly 2026 payment (then the 10th of each month)July 10, 2026
- Single payment, if you chose to wait and the entitlement is over $500June 10, 2027
Ontario Energy and Property Tax Credit (OEPTC): common questions
Does the OEPTC reduce my property tax bill?
No. Your municipality bills and collects property tax as usual. The OEPTC is a separate tax-free payment from the Canada Revenue Agency, calculated from your income tax return. For the 2026 benefit year it is part of the Ontario Trillium Benefit. If your 2025 return is assessed by June 19, 2026, payments start July 10, 2026 and are made on the 10th of each month, unless the annual amount is $500 or less. Then it is paid once, usually in July.
Can tenants get the Ontario Energy and Property Tax Credit?
Yes, if the other conditions are met. Ontario's 2026 rules include people who rented in 2025 where the landlord was required to pay property tax on the main residence. CRA counts 20% of rent paid as occupancy cost. Rent for a home exempt from property tax, such as some social housing units, does not count. Ontario suggests that people in subsidized housing ask their landlord whether property tax was paid.
What is the maximum OEPTC for 2026?
CRA lists a 2026 maximum of $1,307 for non-seniors ($290 energy plus $1,017 property tax) and $1,488 for seniors ($290 energy plus $1,198 property tax). People living on a reserve or in a public long-term care home can receive up to $290. The credit is reduced by 2% of adjusted family net income above a threshold, from $29,047.00 for a single person under 64 to $43,571.00 for a senior couple.
Why do ontario.ca and CRA give different ages for the senior amount?
The wording differs. Ontario's Trillium Benefit page lists $1,307 for people "between 18 and 64 years old" and $1,488 for those "65 or older." CRA's 2026 calculation sheets use the senior formula for people who were "64 years of age or older" on December 31, 2025. For a couple, the senior sheet applies if either spouse was 64 or older. CRA does the calculation.
What if I move out of Ontario during the benefit year?
Eligibility is checked month by month. CRA says you must be a resident of Ontario at the start of a month to receive that month's payment. Ontario gives an example: moving out on November 10 still gives you the November payment, but none after it. If you leave Ontario before July 1, 2026, CRA says you get no 2026 OEPTC payments.
Related programs
Sources
Checked a second time against these sources on October 28, 2026
- Ontario Trillium Benefit, Government of Ontario (ontario.ca)Applies to 2026 benefit year (July 2026 – June 2027); page updated April 27, 2026 · checked October 28, 2026 · copy archived
- Ontario energy and property tax credit (OEPTC) questions and answers, Canada Revenue AgencyApplies to 2026 OEPTC (based on 2025 return); page dated 2026-05-11 · checked October 28, 2026 · copy archived
- 2026 Ontario energy and property tax credit (OEPTC) calculation sheets, Canada Revenue AgencyApplies to 2026 OEPTC; sheets dated 2026-07-30 · checked October 28, 2026 · copy archived
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