CA Tax Tools

Home Buyers' Plan (HBP) Calculator

Calculate how much you can withdraw from your RRSP tax-free under the Home Buyers' Plan. See your 15-year repayment schedule, the cost of missed payments, and how HBP pairs with FHSA.

HBP Details

Max $60,000

5-year grace period (2024+ rules)

Withdrawal Summary

HBP Withdrawal$60,000
Maximum Available$60,000
Grace Period5 years
Repayment Starts2030
Repayment Ends2044
Annual Minimum Repayment$4,000
Your Marginal Tax Rate29.6%

15-Year Repayment Schedule

YearMin. RepaymentRemaining Balance
2030$4,000$56,000
2031$4,000$52,000
2032$4,000$48,000
2033$4,000$44,000
2034$4,000$40,000
2035$4,000$36,000
2036$4,000$32,000
2037$4,000$28,000
2038$4,000$24,000
2039$4,000$20,000
2040$4,000$16,000
2041$4,000$12,000
2042$4,000$8,000
2043$4,000$4,000
2044$4,000$0

Cost of Missed Repayments

If you don't repay the minimum in a year, the shortfall is added to your taxable income.

Years MissedShortfall / YearTotal ShortfallExtra Tax / YearTotal Extra Tax
1$4,000$4,000$1,186$1,186
2$4,000$8,000$1,186$2,372
3$4,000$12,000$1,186$3,558

Opportunity Cost Analysis

If you left $60,000 in your RRSP at 6% annual return for 15 years:

Original Amount$60,000
Would Have Grown To$143,793
Lost RRSP Growth$83,793

However, these funds help you purchase a home now — the home's appreciation and the benefit of using tax-free RRSP dollars may offset this opportunity cost.

Net Benefit Analysis

Tax-free funds for home purchase$60,000
No tax on withdrawal$17,790 saved
Lost RRSP growth (15 yr)-$83,793

The HBP gives you immediate access to tax-sheltered funds without paying tax on withdrawal. The trade-off is the lost tax-deferred growth in your RRSP. If your home appreciates or you avoid paying rent, the net benefit can be substantial.

Maximize Your First Home Savings

Combine FHSA ($40,000 lifetime) with HBP ($60,000 per person) for up to $100,000 per person in tax-advantaged funds for your first home.

FHSA contributions are tax-deductible and withdrawals are tax-free — with no repayment required. HBP withdrawals are tax-free but must be repaid over 15 years.

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How it works: The Home Buyers' Plan (HBP) lets first-time home buyers withdraw up to $60,000 from their RRSP tax-free to buy or build a qualifying home. The amount must be repaid to your RRSP over 15 years. For withdrawals made in 2024 or later, repayment begins in the 5th year after withdrawal (previously the 2nd year). If you miss a repayment, the shortfall is added to your taxable income for that year. RRSP contributions must have been in the account for at least 90 days before withdrawal. You must intend to occupy the home as your principal residence within one year.

HBP Basics

The Home Buyers' Plan (HBP) lets first-time home buyers withdraw up to $60,000 from their RRSP tax-free to buy or build a qualifying home. Couples can each withdraw $60,000 from their own RRSPs.

Eligibility: You must be a first-time home buyer (not owned a home in the current year or the 4 preceding calendar years). RRSP contributions must have been deposited at least 90 days before withdrawal. You must have a written agreement to buy or build a qualifying home and intend to occupy it within 1 year.

Repayment: The full amount must be repaid to your RRSP over 15 years. For 2024+ withdrawals, repayment starts in the 5th year. For earlier withdrawals, it starts in the 2nd year. If you miss a payment, the shortfall is added to your taxable income.

2024 changes: The withdrawal limit was increased from $35,000 to $60,000 per person, and the grace period before repayment begins was extended to 5 years.

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Last updated April 19, 2026Tax year 2026

Data sources: CRA (canada.ca)

This tool is general information only, not financial advice.

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