GST/HST Credit 2025

Amounts, eligibility, and all four payment dates for the GST/HST credit. Find out how much you'll receive as a single person, couple, or family with children.

What Is the GST/HST Credit?

The GST/HST credit is a tax-free quarterly payment from the federal government to help individuals and families with low and modest incomes offset the GST or HST they pay. It is administered by the Canada Revenue Agency and paid automatically to eligible Canadians who file their taxes.

You do not need to apply separately — simply file your income tax return each year and the CRA will determine your eligibility and payment amounts automatically.

GST/HST Credit Amounts 2025

The GST/HST credit is paid for the period July 2025 to June 2026 based on your 2024 tax return. Annual amounts are split into four equal quarterly payments.

Situation	Annual Amount	Per Quarter
Single individual	up to $519	up to $129.75
Married / common-law couple	up to $680	up to $170.00
Each child under 19	+$179 per child	+$44.75 per child

Example: A couple with two children could receive up to $680 + (2 × $179) = $1,038/year, or about $259.50 per quarter.

Income Phase-Out Thresholds

The GST/HST credit is reduced if your adjusted family net income exceeds the phase-out threshold:

Situation	Phase-Out Starts	Phase-Out Rate
Single (no children)	$40,239	5% of income over threshold
Married/family	$40,239	5% of income over threshold

GST/HST Credit Payment Dates 2025

Quarter	Payment Date
Q1 – January 2025	January 3, 2025
Q2 – April 2025	April 4, 2025
Q3 – July 2025	July 4, 2025
Q4 – October 2025	October 3, 2025

If your quarterly payment is less than $50, the CRA may combine it into a single annual payment issued in April or July instead of splitting it into four quarterly installments.

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Who Is Eligible for the GST/HST Credit?

To receive the GST/HST credit you must:

Be a Canadian resident for income tax purposes
Be 19 years of age or older (or have a spouse/common-law partner, or be a parent living with your child)
Have filed a tax return for the previous year
Have income below the phase-out threshold

The GST/HST credit is automatically assessed when you file your annual tax return — there is no separate application. New residents of Canada can apply using Form RC151.

Frequently Asked Questions

Is the GST/HST credit taxable income?

No. The GST/HST credit is completely tax-free and is not reported as income on your tax return. It also does not affect eligibility for other income-tested benefits like the CCB or GIS.

What if I just turned 19 — can I get the GST credit?

Yes. If you turn 19 before April 1 in the payment year, you'll start receiving the GST/HST credit beginning with the payment in the quarter after your 19th birthday. Make sure you filed a tax return for the prior year.

Do I still get the GST credit if I have no income?

Yes, provided you file a tax return. Even if you had zero income, you must file a return each year for the CRA to calculate your entitlement. Low-income and zero-income individuals typically receive the full credit amount.

How does the GST credit change after having a child?

When you have or adopt a child and register for the CCB, the CRA will automatically add the child to your GST/HST credit. Each child under 19 adds $179/year to your credit. The update takes effect the quarter following when CRA is notified.