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Ontario Energy and Property Tax Credit 2026: Eligibility + Payment Schedule
Ontario Energy and Property Tax Credit 2026: Eligibility + Payment Schedule
The Ontario Energy and Property Tax Credit (OEPTC) is the largest component of the Ontario Trillium Benefit. It helps Ontario residents with the cost of energy bills (electricity, heating) and property taxes — and unlike what many people think, renters qualify too, not just homeowners. Understanding the OEPTC eligibility rules is important because this credit can be worth over $1,300/year for seniors and over $1,100 for younger adults.
What Is the OEPTC?
Calculate your OEPTC amount
Check your Ontario Energy and Property Tax Credit eligibility.
Calculate My BenefitsThe OEPTC is a provincial refundable tax credit for Ontario residents who pay rent, property tax, or energy costs for their principal residence. It's one of the three credits bundled into the Ontario Trillium Benefit (OTB) and is paid monthly (or annually if your total OTB is $360 or less). Ontario Trillium Benefit Eligibility 2026 — for the full OTB guide
Who Qualifies?
You may qualify if you meet all of the following on December 31 of the tax year:
- You are a resident of Ontario
- You are at least 18 years old (or have a spouse/partner, or are a parent)
- You paid rent or property tax for your Ontario principal residence, or you lived in a public long-term care home, or you paid for home energy on a reserve
- You have filed your tax return with the ON-BEN form completed
Renters Qualify
If you rent, the CRA uses your total rent paid for the year to calculate the OEPTC. You report this on the ON-BEN form along with your landlord's name. You don't need to submit rent receipts when you file, but keep them in case the CRA requests verification.
Who Doesn't Qualify?
Students living in university/college residence (generally not eligible for rent-based OEPTC) People who didn't pay rent, property tax, or energy costs for a qualifying dwelling Non-Ontario residents People who didn't complete the ON-BEN form
How Much Can You Receive?
| Maximum Annual Amounts (2025 Tax Year) | Category | Maximum Annual OEPTC |
|---|---|---|
| Age 18–64 | $1,194 | Age 65 or older |
| $1,360 | How the Amount Is Calculated | The OEPTC is calculated using the higher of two calculations: |
Property tax component: 10% of property tax paid (or 10% of 20% of rent paid — effectively 2% of rent), plus a base amount Energy component: a flat amount for energy costs The CRA runs both calculations and gives you the larger amount — up to the maximum for your age group.
Income Phase-Out
The OEPTC phases out when your adjusted net income exceeds:
| Situation | Phase-Out Starts At |
|---|---|
| Single | ~$26,535 |
| Family | ~$32,536 |
Reduction rate: 2% of income above the threshold.
Examples
| AFNI | Age | Approx. Annual OEPTC |
|---|---|---|
| $20,000 | Under 65 | $1,194 (maximum) |
| $30,000 | Under 65 | ~$1,125 |
| $40,000 | Under 65 | ~$925 |
| $50,000 | Under 65 | ~$725 |
| $20,000 | 65+ | $1,360 (maximum) |
| $30,000 | 65+ | ~$1,291 |
| $40,000 | 65+ | ~$1,091 |
Rent or own in Ontario?
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Payment Schedule
The OEPTC is paid as part of the OTB — monthly on the 10th (or a lump sum if total OTB is $360 or less). The OTB payment year runs from July to June. The July payment is based on your most recently filed tax return (recalculated each year).
Real-Life Examples
Example 1 — Young Renter in Ottawa
Kayla is 25, rents an apartment in Ottawa for $1,400/month ($16,800/year), and earns $32,000/year.
Rent-based calculation: 2% × $16,800 = $336 + base amount = ~$800–900
Phase-out reduction: 2% × ($32,000 – $26,535) = $109 Estimated OEPTC: ~$790/year (~$66/month)
Example 2 — Senior Homeowner in Kingston
George is 73 and owns his home in Kingston. Property tax: $4,200/year. Net income: $25,000. Property tax component: 10% × $4,200 = $420 + base = ~$1,100–1,300 Phase-out: income below threshold — no reduction Estimated OEPTC: ~$1,360/year (full senior maximum, ~$113/month)
What to Do Next
Complete the ON-BEN form on your tax return — report rent paid or property tax. File before April 30 for uninterrupted OTB payments. File your 2025 taxes by April 30, 2026 to keep benefits Use Benefit Check to estimate your full OTB (OEPTC + OSTC + NOEC if applicable).
Ontario resident?
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FAQ
Does my landlord need to give me rent receipts for the OEPTC?+
You don't need to submit receipts when filing, but you should keep them. Bank statements or e-transfer records showing rent payments are also acceptable proof if the CRA requests verification.
I own my home but don't pay property tax directly (condo fees include it). Can I claim?+
Yes. Your condo corporation should provide you with a statement of the property tax portion included in your fees. Use that amount on the ON-BEN form.
I lived in two different Ontario apartments during the year. Can I claim both?+
Yes. Report the total rent paid across all Ontario residences for the year.
My partner and I both pay rent. Can we both claim OEPTC?+
Only one person can claim the OEPTC for a given principal residence. If you're married or common-law, only one of you claims it.
