GST/HST Credit Calculator
Calculate your quarterly GST/HST credit payments based on your income and family situation.
2025-2026 Maximum Amounts
Annual Maximums (July 2025 - June 2026)
| Family Situation |
Annual Maximum |
Quarterly |
| Single |
$519 |
$130 |
| Married/Common-law |
$680 |
$170 |
| Per child under 19 |
+$179 |
+$45 |
Example Family Amounts
| Family Type |
Annual Maximum |
Quarterly |
| Single, no kids |
$519 |
$130 |
| Couple, no kids |
$680 |
$170 |
| Single + 1 child |
$698 |
$175 |
| Couple + 1 child |
$859 |
$215 |
| Couple + 2 children |
$1,038 |
$260 |
| Couple + 3 children |
$1,217 |
$304 |
GST Credit by Income
Single Individual (No Children)
| Adjusted Net Income |
Annual Credit |
Quarterly |
| $0 - $11,665 |
$519 |
$130 |
| $20,000 |
$506 |
$127 |
| $30,000 |
$456 |
$114 |
| $40,000 |
$406 |
$102 |
| $50,000 |
$356 |
$89 |
| $52,000 |
$346 |
$87 |
| ~$52,795+ |
$0 |
$0 |
Couple (No Children)
| Family Net Income |
Annual Credit |
Quarterly |
| $0 - $11,665 |
$680 |
$170 |
| $20,000 |
$667 |
$167 |
| $30,000 |
$617 |
$154 |
| $40,000 |
$567 |
$142 |
| $50,000 |
$517 |
$129 |
| $55,000 |
$467 |
$117 |
| ~$57,330+ |
$0 |
$0 |
Couple + 2 Children
| Family Net Income |
Annual Credit |
Quarterly |
| $0 - $11,665 |
$1,038 |
$260 |
| $30,000 |
$975 |
$244 |
| $40,000 |
$925 |
$231 |
| $50,000 |
$875 |
$219 |
| $60,000 |
$825 |
$206 |
| $70,000 |
$775 |
$194 |
| ~$75,130+ |
$0 |
$0 |
| Income Range |
Reduction |
| Below $11,665 |
No reduction |
| $11,665 - threshold |
5% of excess income |
Calculation: Max credit - 5% Γ (Income - $11,665)
Payment Dates 2025-2026
| Quarter |
Payment Date |
| Q1 |
July 5, 2025 |
| Q2 |
October 5, 2025 |
| Q3 |
January 5, 2026 |
| Q4 |
April 5, 2026 |
If the 5th falls on a weekend, payment is the prior business day
Eligibility Requirements
| Requirement |
Details |
| Age |
19+ (or married, or parent, or emancipated minor) |
| Residency |
Canadian resident for tax purposes |
| Must file taxes |
Based on prior year return |
| Automatic |
No application needed |
GST Credit + Other Benefits
Total quarterly federal benefits can include:
| Benefit |
Example Quarterly |
| GST/HST credit |
$170 |
| Climate Action Incentive |
$190 |
| Total federal |
$360 |
Plus provincial amounts where applicable
Recent Increases
| Period |
Single Max |
Increase |
| 2023-2024 |
$496 |
β |
| 2024-2025 |
$506 |
2.0% |
| 2025-2026 |
$519 |
2.6% |
Indexed annually to inflation
Tips for Maximizing GST Credit
| Strategy |
Impact |
| File taxes on time |
Ensures payments |
| Update marital status |
Affects amount |
| Claim all dependents |
Additional per child |
| RRSP contributions |
Lower net income |
What Doesn’t Affect GST Credit
| Factor |
Impact |
| Assets/savings |
No impact |
| Principal home |
No impact |
| TFSA balance |
No impact |
| Inheritance |
Only if taxable |
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