GST/HST Credit Calculator 2026
Estimates your quarterly GST/HST credit. Tax-free, paid every 3 months.
2026 amounts (July 2025 to June 2026 benefit year): $533 single, $698 couple, $184 per child. Single supplement of up to $184 phases in between $11,337 and $42,335 income. Full phase-out starts at $42,335.
How the GST/HST credit works in 2026
Quick answer: The GST/HST credit is a tax-free quarterly payment for lower- and middle-income Canadians, designed to offset the federal sales tax on essentials. For the July 2025 to June 2026 benefit year, the maximums are $533 per single adult, $698 per couple, and $184 per child under 19. There is also a $184 single supplement. The credit starts phasing out at $42,335 Adjusted Family Net Income (AFNI) at a rate of 5 cents per dollar. Payments arrive in January, April, July and October. You do not apply — just file your taxes.
2026 GST/HST credit amounts
| Family type | Max annual | Approximate income cutoff |
|---|---|---|
| Single, no children | $717 ($533 + $184 supplement) | $56,000 |
| Single parent, 1 child | $901 | $60,000 |
| Couple, no children | $698 | $56,000 |
| Couple, 2 children | $1,066 | $63,000 |
| Couple, 4 children | $1,434 | $70,000 |
Payment dates
The CRA pays the GST/HST credit on the 5th of January, April, July and October. If the 5th falls on a weekend, payment moves to the previous business day. 2026 payment dates: January 3 (Friday), April 4, July 4, October 3. Direct deposit usually arrives same day; cheques can take an extra week.
Combined federal and provincial credits
Most provinces add a parallel credit that the CRA bundles in the same deposit. Notable provincial top-ups:
- Ontario Trillium Benefit: energy + sales tax + property tax credits — up to ~$1,400/year for low-income singles, paid monthly.
- BC Climate Action Tax Credit: up to $447 single + $223.50 spouse + $111.50 per child.
- Alberta has no provincial sales tax credit (no PST exists in Alberta).
- Quebec Solidarity Tax Credit: handled by Revenu Québec separately — apply through your Quebec return.
- New Brunswick Harmonized Sales Tax Credit: up to $300 single + $300 spouse + $100 per child.
GST/HST Credit FAQ
How much is the GST/HST credit in 2026?
For the July 2025 to June 2026 benefit year: $533 per single adult, $698 per couple combined, $184 per child under 19, and a $184 single supplement that phases in between $11,337 and $18,472 net income.
At what income does the GST credit stop?
Phase-out begins at $42,335 AFNI at 5 cents per dollar. Full phase-out: roughly $56,000 single or couple no kids, $60K to $70K with children depending on family size.
Do I have to apply for the GST/HST credit?
No application is needed — the CRA calculates it automatically from your tax return. You must file every year, even with no income, or the credit stops. New permanent residents and newcomers file form RC151 in their first year.
When are the 2026 GST credit payment dates?
January 3 (Friday because Jan 5 is Sunday), April 4 (Saturday — actually paid Friday April 3), July 4 (Friday — Jul 5 is Sat), October 3 (Friday). Always on the 5th or the previous business day if the 5th falls on a weekend.
Is the GST credit taxable?
No. The GST/HST credit is fully tax-free and does not need to be reported as income. It also does not affect eligibility for other income-tested benefits like CCB or OAS.
Can students get the GST credit?
Yes. Any Canadian resident who is at least 19 (or has a child, or has a spouse) is eligible. International students who become tax residents qualify after filing their first Canadian return. The credit is often the only refund a low-income student receives.
What if I missed filing taxes for a few years?
You can file back-returns up to 10 years and the CRA will retroactively pay any owed GST credit, CCB and other benefits. Most low-income filers who catch up are surprised by 4-figure or 5-figure retroactive payments.
Related Canadian tools
Estimate only. Sources: CRA GST/HST credit payment amounts July 2025 to June 2026, provincial benefit information from each provincial finance ministry.