1. Coronavirus (COVID-19)
  2. Financial help and social supports
  3. Small Business Real Property Tax Rebate Program

Coronavirus (COVID-19): Small Business Real Property Tax Rebate Program

The COVID-19 Small Business Real Property Tax Rebate Program will provide eligible businesses with a one-time rebate of $1,000 or 50% of property taxes paid for the last 6 months of the 2020 – 2021 tax year. Applications close 9 July 2021.

Eligibility

To be eligible for the program, a business must:

  • be registered to do business in Nova Scotia
  • not be a corporate store of a franchise network with establishments located outside Atlantic Canada
  • be primarily engaged in one of these business activities in Nova Scotia:
    • restaurants offering in-person dining service
    • bars or licensed drinking establishments
    • fitness, recreational and leisure facilities
    • independent retailers with a physical location
    • personal services businesses like hair and nail salons and spas (excluding pet care)
    • live performing arts
  • have either:
    • received benefits under the Nova Scotia Small Business Impact Grant (Part 1 or 2) or the Small Business Reopening and Support Program
    • experienced a year-over-year decline in revenues of at least 30% in any of the three months of April, May or June 2020
    • started business operations in Nova Scotia on or after 1 June 2019 and expect at least a 30% decrease in revenues in March, April or expected in May 2021 compared with monthly revenue for any month between March 2020 and April 2021
  • conduct eligible business activities primarily from business premises in Nova Scotia that are assessed at a commercial tax rate
  • have not received rebates through the Tourism Accommodations Real Property Tax Rebate Program

Rebate

Businesses can claim a rebate equal to either:

  • $1,000
  • 50% of the commercial real property taxes paid for the final 6 months of the 2020-21 tax year (25% of annualized taxes), either directly by the business or through a commercial lease that specifically references an allocation of commercial property taxes

You can choose either rebate amount when you apply.

If your business pays property taxes through a commercial lease, the rebate will be calculated based on tax payments made under the lease between 1 August 2020 to 31 January 2021.

How to apply

  1. Gather all required information and supporting documentation.
  2. Complete the application form. Applications close 9 July 2021.

Contact

Small Business Real Property Tax Rebate Program
sbtaxrebate@novascotia.ca