GST/HST Credit Amount and Income Limits (2026)

The GST/HST credit is a tax-free quarterly payment from Canada Revenue Agency to individuals and families with low or modest incomes. For the July 2025 to June 2026 payment period, the maximum annual amount is $533 for a single individual, $698 for a married or common-law couple, and $184 for each child under 19. Payments are reduced as adjusted family net income rises above the indexed threshold.

2026 GST/HST credit amounts

The single supplement is added to a single individual’s credit when their adjusted family net income exceeds approximately $11,337. The supplement phases in at 2% of income above this floor up to a maximum of $184. The amounts and thresholds shown apply to the July 2025 to June 2026 payment period and are based on 2024 tax return data.

How the GST/HST credit is calculated

CRA calculates the credit automatically when a tax return is filed. No application is needed. The total annual credit equals the base amount plus any supplements, reduced by 5% of adjusted family net income above the phase-out threshold. The 2024-base phase-out begins at $45,521 for the July 2025 to June 2026 payment period.

A single individual with $50,000 of net income in 2024 receives: base $349 + maximum supplement $184 = $533 maximum, reduced by 5% of ($50,000 – $45,521) = $223.95. Net annual credit is $309.05, paid as approximately $77 quarterly.

Payment schedule

GST/HST credit payments are issued quarterly on or around the 5th day of January, April, July, and October. If the total annual entitlement is less than $50, CRA pays the full year amount in a single July payment. The credit is deposited directly to the taxpayer’s bank account on file with CRA, or mailed by cheque to the address on file.

Eligibility requirements

To receive the GST/HST credit, an individual must be a Canadian resident for income tax purposes at the start of the month a payment is issued, must be at least 19 years old (or have a spouse, common-law partner, or be a parent of a child the individual lives with), and must file a tax return. The credit is automatically considered when the T1 return is filed; there is no separate application form.

Newcomers to Canada must complete Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) and submit it to CRA. The credit is paid for the months following the date of becoming a Canadian resident.

Provincial and territorial top-ups

Several provinces and territories provide their own credits that are paid together with the GST/HST credit. These include the Ontario Sales Tax Credit (part of the Ontario Trillium Benefit), the BC Climate Action Tax Credit, the Newfoundland and Labrador Income Supplement, and similar programs in other provinces. Each program has its own income thresholds and amounts.

Why the credit may stop or change

The credit can stop or be reduced if family net income increases above the phase-out ceiling, if the taxpayer dies (estate receives credit up to the date of death), if the recipient becomes a non-resident, or if a tax return is not filed. CRA recalculates the credit annually based on the most recent return. Couples should both file even if one spouse has zero income, because the credit is calculated on combined family net income.

Effect of marital status changes

Marriage, common-law union, separation, divorce, or the death of a spouse changes how the credit is calculated. The taxpayer must notify CRA of the change as soon as it happens (typically through CRA My Account). Credit amounts adjust the month after the change is reported. A separation must last at least 90 days to be considered for benefit purposes.