GST/HST Credit Canada 2026 — Amounts, Eligibility & Calculator

The GST/HST credit is a tax-free quarterly benefit paid by the federal government to offset some or all of the GST or HST paid by low- and modest-income individuals and families. It is one of the most widely received benefits in Canada — automatically calculated and paid to eligible Canadians who file their income tax returns, with no separate application required. Over 12 million Canadians receive the GST/HST credit each year.

How the GST/HST Credit Works

The credit is income-tested: your eligibility and payment amount depend on your adjusted family net income and the number of children under 19 in your household. As family income rises above the lower threshold, the credit phases out at a rate of 5 cents per dollar of net income above the threshold. Once income exceeds the upper threshold, the credit is zero.

The GST/HST credit year runs July to June. Payments made from July 2026 to June 2027 are based on your 2025 net income (filed in spring 2026). This is why filing your return on time — even with no income — is critical to receiving benefits you're entitled to.

2025 GST/HST Credit Base Amounts (for July 2025–June 2026 payments)

• Single individual: up to $519/year ($129.75/quarter)
• Married/common-law: up to $680/year ($170/quarter) combined
• Each child under 19: $179/year ($44.75/quarter)
• Single parent supplement: additional $179/year for the first child

Income Thresholds — When Does It Phase Out?

• Phase-out starts: When adjusted family net income exceeds $42,335 (2025)
• Rate of reduction: 5% of family net income above the phase-out threshold
• Example: Single person with $50,000 net income: Base credit $519 – (($50,000 – $42,335) × 5%) = $519 – $383 = $136/year
• Fully phased out: Approximately $52,000–$60,000+ depending on family size and number of children

GST/HST Credit Calculator

GST/HST Credit Payment Dates 2026

• January 3, 2026 — Q4 of 2025–26 benefit year
• April 4, 2026 — Q1 of 2026–27 benefit year (based on 2025 return)
• July 4, 2026 — Q2 of 2026–27 benefit year
• October 3, 2026 — Q3 of 2026–27 benefit year

Payments arrive on these dates via direct deposit or cheque. If a quarterly amount is less than $50, the CRA combines it into a single annual payment in July.

How to Apply — File Your Return

There is no separate application for the GST/HST credit. The CRA automatically determines your eligibility when you file your income tax return. This is true for adults 19 and older. If you turn 19 during the year, you will receive your first GST/HST credit payment in the quarter after your 19th birthday, based on your last filed return.

New immigrants and newcomers to Canada who file their first return will also be automatically assessed for the credit. If you are unsure whether you will receive the credit, you can check your entitlement through CRA My Account.

Marital Status Changes

If your marital status changes — you marry, separate, begin or end a common-law partnership — you must notify the CRA promptly. Changes affect the family net income used to calculate the credit. Notify the CRA through CRA My Account or by calling 1-800-959-1953. Your credit will be recalculated from the month of the status change, and you may receive an adjusted payment or owe a repayment of an overpaid benefit.