The GST/HST credit is a quarterly, tax-free payment from the Canada Revenue Agency (CRA) designed to help low- and moderate-income Canadians offset the GST and HST they pay on everyday purchases. It is paid automatically — you do not need to apply separately, only file your annual tax return.
Use the calculator below to estimate your quarterly payments based on your income and family situation, then read on to understand how eligibility, phase-out, and payment dates work.
This is an estimate only. CRA calculates your exact entitlement based on your filed tax return. Amounts reflect the 2025–26 benefit year (July 2025 – June 2026) based on 2024 net income. The credit is tax-free and paid quarterly in January, April, July, and October.
For the actual GST or HST charged on a purchase, use the Canada sales tax calculator.
How the GST/HST Credit Works
Unlike most tax deductions that reduce what you owe, the GST/HST credit is a refundable benefit — meaning CRA pays it to you regardless of whether you owe income tax. It was introduced to make Canada’s sales tax system more equitable, since lower-income Canadians spend a larger share of their earnings on taxable goods and services relative to their income.
Your entitlement is calculated automatically when you file your tax return. CRA uses your prior year’s net income and family situation to determine how much you receive starting each July. If you had a baby in 2024, that child’s benefit starts with the July 2025 payment (assuming you filed your 2024 return on time). Similarly, if your income dropped significantly from 2023 to 2024, your credit amount increases starting in July 2025.
The credit is paid in four equal quarterly instalments each year. If your total annual entitlement is less than $50, CRA pays it as a single lump sum in July rather than splitting it across four quarters.
2025–26 Maximum Annual Amounts
The 2025–26 benefit year covers July 2025 through June 2026 and is based on your 2024 net income.
| Family Situation | Annual Maximum | Per Quarter |
|---|---|---|
| Single adult | $533 | $133.25 |
| Married or common-law couple | $701 | $175.25 |
| Per child under 19 | +$179 | +$44.75 |
Examples by Family Size
| Family Composition | Annual Maximum | Quarterly Payment |
|---|---|---|
| Single, no children | $533 | $133.25 |
| Couple, no children | $701 | $175.25 |
| Single parent, 1 child | $712 | $178.00 |
| Couple, 1 child | $880 | $220.00 |
| Couple, 2 children | $1,059 | $264.75 |
| Couple, 3 children | $1,238 | $309.50 |
| Couple, 4 children | $1,417 | $354.25 |
These amounts are indexed to inflation each year. The 2026–27 benefit year amounts (covering July 2026 onwards, based on 2025 income) will be confirmed by CRA in the spring of 2026.
Who Qualifies for the GST/HST Credit?
Eligibility is straightforward:
- You must be a Canadian resident for tax purposes
- You must be 19 years of age or older (or under 19 if you are married, in a common-law relationship, or have a child)
- You must file a tax return for the prior year, even if you had no income
There is no application form. Once you file your T1 return, CRA assesses your entitlement automatically and begins payments if you qualify. If you have never filed taxes in Canada and believe you are owed the credit, filing an overdue return triggers retroactive payments — CRA can issue back payments for up to 10 years of unfiled returns.
Newcomers to Canada
New residents who have not yet filed a Canadian tax return can apply directly using CRA Form RC151 (GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada). This lets new arrivals receive the credit without waiting to complete a full tax return cycle. Eligibility and payment amounts are prorated based on your months of Canadian residency in the calendar year.
Income Phase-Out: When Does the Credit Reduce?
The GST/HST credit is income-tested, meaning it gradually decreases as your net income rises above a threshold and disappears entirely above a higher cutoff. The phase-out rate is 5% of family net income above the threshold — for every $1,000 above the threshold, your annual credit drops by $50.
Phase-Out Thresholds and Zero Points (2025–26)
| Family Situation | Phase-Out Starts | Credit Reaches Zero |
|---|---|---|
| Single, no children | ~$44,000 | ~$54,700 |
| Couple, no children | ~$47,000 | ~$61,000 |
| Single parent, 1 child | ~$46,500 | ~$60,700 |
| Couple, 2 children | ~$52,000 | ~$73,200 |
The phase-out threshold increases with each additional family member because the total credit is larger and takes more income to eliminate.
Phase-Out Example: Single, No Children
| Net Income | Annual Credit | Quarterly |
|---|---|---|
| $0 – $44,000 | $533.00 | $133.25 |
| $46,000 | $433.00 | $108.25 |
| $48,000 | $333.00 | $83.25 |
| $50,000 | $233.00 | $58.25 |
| $52,000 | $133.00 | $33.25 |
| $54,000 | $33.00 | $8.25 |
| $54,660 | $0.00 | $0.00 |
Phase-Out Example: Couple, 2 Children
| Family Net Income | Annual Credit | Quarterly |
|---|---|---|
| $0 – $52,000 | $1,059.00 | $264.75 |
| $55,000 | $909.00 | $227.25 |
| $60,000 | $659.00 | $164.75 |
| $65,000 | $409.00 | $102.25 |
| $70,000 | $159.00 | $39.75 |
| ~$73,180 | $0.00 | $0.00 |
Payment Dates 2026
Payments land on the 5th of the payment month, or the preceding business day if the 5th falls on a weekend or holiday.
| Quarter | Payment Date | Benefit Period |
|---|---|---|
| Q1 | January 5, 2026 | Jan–Mar 2026 |
| Q2 | April 5, 2026 | Apr–Jun 2026 |
| Q3 | July 5, 2026 | Jul–Sep 2026 (new year starts — amounts may change) |
| Q4 | October 5, 2026 | Oct–Dec 2026 |
The July payment is the most significant one: it marks the start of the new benefit year and reflects your most recently filed tax return. If you filed your 2025 return on time, your credit from July 2026 onwards will be based on your 2025 net income rather than your 2024 income. This means your credit can go up or down in July depending on whether your income changed.
Registering for direct deposit in CRA My Account is strongly recommended. Cheques can be delayed by mail delivery and are lost or stolen far more often than direct deposits.
How to Check Your GST Credit Status
If you want to verify your entitlement, update your information, or trace a missing payment:
- Log in to CRA My Account at canada.ca
- Navigate to Benefits and credits in the menu
- Check your current GST/HST Credit entitlement and upcoming payment amounts
- Review payment history
- Update your address, direct deposit details, and marital status if anything has changed
If your address or banking information is out of date in CRA My Account, payments may be sent to the wrong place. Update these details before each July payment to avoid delays.
What to Do If You Did Not Receive a Payment
| Reason | What to Do |
|---|---|
| Wrong or outdated address | Update your address in CRA My Account or call 1-800-959-8281 |
| No direct deposit set up | Cheques can be re-issued — contact CRA if not received within 10 business days of the payment date |
| Income exceeded the threshold | No action needed — re-check eligibility next July if income decreased |
| Tax return not filed | File your return immediately; CRA will issue retroactive payments once processed |
| Marital or family status changed but not reported | Update your status in CRA My Account right away |
If a payment is late (more than 10 business days past the scheduled date), contact CRA at 1-800-387-1193 to trace the payment.
Historical Amounts and Inflation Indexing
The GST/HST credit is indexed to the Consumer Price Index (CPI) each year, so amounts increase to keep pace with inflation.
| Benefit Year | Single Maximum | Couple Maximum | Annual Increase |
|---|---|---|---|
| 2023–24 | $496 | $651 | — |
| 2024–25 | $519 | $680 | +4.6% |
| 2025–26 | $533 | $701 | +2.7% |
Stacking the GST Credit With Other Benefits
Low-income Canadians often receive several quarterly or monthly benefits from CRA at the same time. The GST/HST credit can be combined with:
| Benefit | Frequency | Example Amount (Couple) |
|---|---|---|
| GST/HST Credit | Quarterly | $175 |
| Canada Carbon Rebate (where applicable) | Quarterly | $190+ |
| Canada Child Benefit (if applicable) | Monthly | Varies by child age/income |
| Ontario Trillium Benefit (Ontario residents) | Monthly | Varies |
These benefits are entirely separate calculations — maximizing one does not reduce another.
Tips to Maximize Your GST/HST Credit
File your return every year, even with no income. The most common reason eligible Canadians miss GST/HST credit payments is simply not filing. A nil return (zero income) still triggers the maximum credit and takes only minutes to complete.
File on time. If you file late, your July payment may be delayed by one full quarter. CRA processes the new benefit year in the spring based on returns already received.
Claim all eligible dependants. Each child under 19 adds $179 per year to your credit. If you have children not yet registered with CRA, file Form RC66 (Canada Child Benefits Application) — this also registers them for the GST/HST child credit.
Consider RRSP contributions to reduce net income. If you are just above the phase-out threshold, an RRSP contribution reduces your net income on line 23600 of your return, potentially increasing your GST/HST credit. See our RRSP contribution guide for details.
Report your marital status accurately. Couples receive a higher combined credit ($701 vs $533 for singles). If you moved in with a partner or got married, update your status with CRA to begin receiving the higher couple’s amount.
Frequently Asked Questions
Can I get the GST/HST credit if I just moved to Canada?
Yes — newcomers who have not yet filed a Canadian tax return can apply using CRA Form RC151. You will receive prorated payments based on how many months of the year you were a Canadian resident. Once you file your first full-year tax return, CRA transitions you to the automatic calculation process.
What if I missed years of GST/HST credit payments?
File your overdue tax returns as soon as possible. CRA can issue retroactive GST/HST credit payments for up to 10 years of unfiled returns. Even if you had zero income in those years, you are entitled to the full credit for each year you were a resident and eligible. See our guide on whether it is too late to claim the GST/HST credit.
My income dropped this year — will my credit go up right away?
Not immediately. The GST/HST credit for any given benefit year is based on the prior year’s income. If your income dropped significantly in 2025, your higher credit will not take effect until the July 2026 payment (based on your 2025 tax return). Filing your 2025 return as early as possible — ideally before April 30 — ensures CRA has your updated income in time for the July recalculation.
Does the GST/HST credit count as taxable income?
No. The GST/HST credit is completely tax-free. You do not declare it on your tax return, and it does not affect your eligibility for other income-tested benefits.
Why am I getting less than the maximum credit?
Your credit is reduced if your net income (or family net income for couples) exceeds the phase-out threshold for your family situation. The reduction is 5% of income above the threshold — roughly $50 less for every $1,000 above the threshold. Use the calculator at the top of this page to see exactly how much your income affects your entitlement. For more detail on why your credit may be lower than expected, see our guide on why you are not getting the GST/HST credit.