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% × (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 | — |
| 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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