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Provincial Tax Credits Calculator

2025
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Ontario Trillium Benefit

Monthly Payment

$104.58

Annual Benefit

$1,255.00

Tax Status

Tax-Free

OTB Components
Calculation Breakdown
ProvinceOntario
Annual income$30,000.00
Rent paid (annual)$12,000.00
Property tax paid$0.00
OEPTC (Energy & Property Tax)$1,095.00
OSTC (Sales Tax Credit)$160.00
NOEC (Northern Ontario)$0.00
Total annual benefit$1,255.00
Monthly payment$104.58
Frequently Asked Questions

Everything you need to know about provincial tax credits

The Ontario Trillium Benefit combines three provincial credits into one monthly payment: the Ontario Energy and Property Tax Credit (OEPTC), the Ontario Sales Tax Credit (OSTC), and the Northern Ontario Energy Credit (NOEC). It helps low- to moderate-income Ontario residents with property taxes, energy costs, and sales tax. The OTB is paid monthly and administered by the CRA on behalf of Ontario.
The OEPTC is based on your property tax and/or rent paid. For renters, 20% of rent is used as the property tax equivalent. The maximum credit varies by age (seniors get a higher amount). The basic maximum for those under 65 is approximately $1,248. There is also an energy component of up to $265. The credit is reduced by 2% of adjusted family net income above approximately $25,000 for singles.
The OSTC is a quarterly credit of up to $360 per adult (and per child) to help offset the sales tax burden for low-income individuals and families. It is similar to the federal GST/HST credit. The credit phases out as income increases. You receive the OSTC automatically when you file your Ontario tax return and your income is below the threshold.
The NOEC provides up to $277 per year for single individuals ($277 per family) who live in Northern Ontario to help with higher energy costs. Northern Ontario includes districts such as Algoma, Cochrane, Kenora, Manitoulin, Nipissing, Parry Sound, Rainy River, Sudbury, Thunder Bay, and Timiskaming. You must indicate on your tax return that you lived in Northern Ontario on December 31.
Yes, several provinces offer their own tax credits. British Columbia has the BC Climate Action Tax Credit and the BC Renter's Tax Credit. Saskatchewan has the Low-Income Tax Credit. Manitoba has the Education Property Tax Credit and the School Tax Rebate. New Brunswick has the NB Low-Income Tax Reduction. Quebec has the Solidarity Tax Credit. Each province has different eligibility criteria and amounts.
The OTB is paid on the 10th of each month. If the annual entitlement is $360 or less, it is paid as a lump sum when your tax return is assessed. The benefit year runs from July to June, recalculated based on your previous year tax return. You must file your tax return and apply for the OTB by checking the appropriate box on your Ontario tax return.
For Ontario, you apply for the OTB by completing the ON-BEN form included with your T1 tax return. You must report your rent paid, property taxes, and indicate if you lived in Northern Ontario. For other provinces, the applicable credits are usually claimed on the provincial tax form attached to your federal return. Filing your tax return is required even if you have no income to ensure you receive these benefits.

CRA-Aligned: This calculator provides estimates of provincial tax credits for the 2025 tax year. Ontario Trillium Benefit calculations are based on simplified OTB rules. Other provincial credits are approximated. Actual amounts depend on your complete tax situation. File your tax return with provincial schedules for the definitive calculation.

More Information
Understanding the Ontario Trillium Benefit

How the OTB combines three Ontario tax credits into one payment

What is the Ontario Trillium Benefit?

The Ontario Trillium Benefit (OTB) is a combined payment that includes three Ontario tax credits: the Ontario Energy and Property Tax Credit, the Northern Ontario Energy Credit, and the Ontario Sales Tax Credit. It is paid monthly and is designed to help low-to-moderate income Ontario residents with energy costs, property taxes, and sales tax.

How much can you receive from the OTB?

The total depends on your individual circumstances. The Ontario Sales Tax Credit provides up to $345 per adult and $345 per child. The Ontario Energy and Property Tax Credit provides up to $1,248 (or $1,421 for seniors) for homeowners and renters. The Northern Ontario Energy Credit adds up to $180 for singles ($277 for families). The amounts phase out as income increases.

Who is eligible for the OTB?

You must be an Ontario resident on December 31 of the tax year and file your income tax return. For the Sales Tax Credit, you must be 19 or older (or have a spouse or child). For the Energy and Property Tax Credit, you must have paid rent, property tax, or lived in a public long-term care home. You must apply by checking the OTB box on your tax return.

How do you apply for the OTB?

You apply when you file your income tax return. On the Ontario Benefits page (Form ON-BEN), check the box indicating you want to apply for the OTB and provide details about your housing costs — rent paid, property tax paid, or accommodation costs. The CRA calculates your entitlement and sends payments starting in July of the following year.

When are OTB payments made?

OTB payments are made on the 10th of each month, starting in July. If your annual entitlement is less than $360, you receive a lump sum in July instead of monthly payments. Payments are based on your previous year's tax return. If you file your return late, your payments may be delayed until your return is processed.

How does rent or property tax affect the credit?

For the Energy and Property Tax Credit, the more you pay in rent or property tax, the larger your credit — up to the maximum. Renters can claim 10% of their total rent paid during the year as occupancy cost. Homeowners use their actual property tax paid. On $12,000 in annual rent, the occupancy cost is $1,200, which supports a near-maximum credit.

Does the OTB affect other federal benefits?

No. The OTB is a provincial benefit that does not count as income for federal purposes. It does not reduce your Canada Child Benefit, GST/HST Credit, or any other federal income-tested benefit. The OTB payments are tax-free and do not need to be reported on your tax return.

CRA-Aligned: Based on 2025 CRA rates and thresholds. For personal advice, speak to a qualified accountant or tax professional.

Disclaimer: This calculator provides estimates based on current CRA rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant before making financial decisions. Read our terms

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