This calculator estimates your OAS clawback (recovery tax) and the OAS you keep, from your net income, your age, when you started OAS and your years of residence. How the clawback works, which income counts and ways to reduce it are explained in the OAS clawback guide.
The calculator uses the threshold for 2025 income ($93,454), which sets the deductions from July 2026 to June 2027, and the October to December 2026 maximum pension. It gives an annual estimate; Service Canada withholds the recovery tax from monthly payments based on your earlier return. To estimate the pension itself before any clawback, use the OAS calculator.
The clawback at a glance
Net income in these tables is 2025 income. “Annual OAS kept” starts from the October to December 2026 maximum × 12: $9,150 at ages 65 to 74.
| Net income | Excess over threshold | Annual clawback | Annual OAS kept |
|---|---|---|---|
| $93,454 or less | $0 | $0 | $9,150 (full) |
| $100,000 | $6,546 | $982 | $8,168 |
| $110,000 | $16,546 | $2,482 | $6,668 |
| $120,000 | $26,546 | $3,982 | $5,168 |
| $130,000 | $36,546 | $5,482 | $3,668 |
| $140,000 | $46,546 | $6,982 | $2,168 |
Computed from the July 2026 to June 2027 recovery tax: 15% of net income above $93,454, applied against this age group's $9,150 maximum annual OAS. Source: Employment and Social Development Canada – Old Age Security payment amounts (OAS Recovery Tax). View source.
For ages 75 and over ($10,065 a year at the October to December 2026 rate), whose maximum pension is 10% higher:
| Net income | Annual clawback | Annual OAS kept |
|---|---|---|
| $93,454 or less | $0 | $10,065 (full) |
| $100,000 | $982 | $9,083 |
| $120,000 | $3,982 | $6,083 |
| $140,000 | $6,982 | $3,083 |
Computed from the July 2026 to June 2027 recovery tax: 15% of net income above $93,454, applied against this age group's $10,065 maximum annual OAS. Source: Employment and Social Development Canada – Old Age Security payment amounts (OAS Recovery Tax). View source.
At the October to December 2026 maximum, the clawback takes the whole pension at net income of $154,454 for ages 65 to 74 and $160,554 at 75 and over (the threshold plus the annual maximum ÷ 15%; see how the clawback works). Service Canada’s payments table gives $152,062 and $157,923 as the full-recovery incomes for 2025 income.
The extra marginal rate in the clawback range
Between the threshold and the income at which OAS is fully recovered ($154,454 for ages 65 to 74 at the October to December 2026 maximum), each extra dollar of income costs 15 cents of OAS on top of income tax, so the clawback adds 15 percentage points to your marginal rate.
For example, in Ontario, with pension or investment income:
| Net income | Federal + Ontario rate on the next dollar | Clawback | Combined |
|---|---|---|---|
| $100,000 | 31.5% | +15 points | 46.5% |
| $120,000 | 43.4% | +15 points | 58.4% |
| $140,000 | 43.4% | +15 points | 58.4% |
Tax rates are computed from the 2026 federal and Ontario brackets, including the Ontario surtax and health premium, for income that isn’t employment income. They leave out the age amount and pension income credits; the age amount shrinks as income rises, which adds a little more in part of this range.
This is why some retirees draw more from RRSPs before OAS starts, or before RRIF minimums rise, paying tax at a lower rate earlier. The RRSP to RRIF conversion guide covers the timing. Other ways to lower net income are in the clawback guide.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on September 29, 2026. How we check facts.
- Government of Canada: Old Age Security pension recovery tax
- Government of Canada: Old Age Security payment amounts