The GST/HST credit is a tax-free quarterly payment from the Canada Revenue Agency to individuals and families with low or modest incomes, intended to offset GST or HST paid on everyday purchases. It is calculated based on the prior year’s tax return and paid on the same quarterly schedule regardless of which province the recipient lives in. No separate application is needed — filing a tax return automatically triggers assessment for the credit.
The 2025-26 benefit year (July 2025 to June 2026) is based on 2024 net income. CRA automatically determines eligibility and sends payments to those who qualify.
Quick Answer
For 2025-26, a single person with income under $11,039 receives up to $533 per year ($349 base + $184 single supplement). A couple with two children receives up to $1,066 per year. The credit phases out at 5% of net income above $45,521 and reaches zero at higher incomes depending on family size.
2025-26 Credit Components
| Component | Maximum amount |
|---|---|
| Base — per adult | $349 |
| Spouse or common-law partner | $349 |
| Each child under 19 | $184 |
| Single supplement (no spouse, no children) | Up to $184 |
The single supplement is calculated as 2% of net income above $11,039, up to a maximum of $184. It applies only to single individuals with no children.
Phase-Out
The credit phases out at 5% of adjusted family net income above $45,521. For every $1,000 of income above that threshold, the credit is reduced by $50. A single person with the base credit of $349 sees the credit reach zero at approximately $52,500 of income. A couple with two children ($1,066 total) sees it zero out at about $66,800.
Payment Schedule
GST/HST credit is paid quarterly: January, April, July, and October. Each payment is one-quarter of the annual credit. If the annual credit is under $100, CRA pays the full amount in a single July payment instead of four quarterly payments.
Worked Example: Single Person, Income $35,000
- Base: $349
- Single supplement: 2% x ($35,000 – $11,039) = 2% x $23,961 = $479.22 — capped at $184
- Total before phase-out: $349 + $184 = $533
- Income above $45,521: $35,000 – $45,521 = negative — no phase-out applies
- Annual credit: $533
- Quarterly payment: $133.25
Worked Example: Couple, 2 Children, Income $55,000
- Base: $349 (adult) + $349 (spouse) + $184 (child 1) + $184 (child 2) = $1,066
- No single supplement (married)
- Income above $45,521: $55,000 – $45,521 = $9,479
- Phase-out: $9,479 x 5% = $474
- Annual credit: $1,066 – $474 = $592
- Quarterly payment: $148
Who Is Eligible
To receive the GST/HST credit, you must be a Canadian resident for tax purposes, at least 19 years old (or married/common-law or a parent), and have filed a tax return for the prior year. CRA automatically calculates eligibility — no separate application is required. Newcomers to Canada should apply using form RC151.
Provincial Credits
Several provinces have their own companion sales tax credits administered alongside the federal GST/HST credit:
- Ontario: Ontario Trillium Benefit includes an Ontario Sales Tax Credit component
- BC: BC Climate Action Tax Credit (separate calculation)
- Quebec: Solidarity Tax Credit (administered by Revenu Québec)
- Alberta: No provincial sales tax credit (no PST)
Provincial credits are separate from the federal GST/HST credit and are calculated on provincial forms or schedules.
Edge Cases and Rules
- If your 2024 tax return was not filed before the July 2025 benefit year began, CRA will not start payments until after your return is assessed. Payments are not retroactive for the quarters that passed before filing.
- The GST/HST credit is not taxable income and does not affect eligibility for GIS, provincial social assistance, or other income-tested benefits.
- Death of a recipient: the credit stops the quarter after the date of death. The surviving spouse may separately qualify based on their own return.
- Newcomers from outside Canada should submit form RC151 to start receiving the credit without waiting for a full year’s return to be filed.
Frequently asked questions
- How much is the GST/HST credit in 2025-26?
- For 2025-26, the maximum annual credit is $349 per adult, plus $349 for a spouse or common-law partner, plus $184 per child under 19. Single individuals with no children can receive up to $184 extra through the single supplement, for a maximum of $533. The credit phases out at 5% of net income above $45,521.
- Who qualifies for the GST/HST credit?
- Canadian residents 19 or older (or younger if married, common-law, or a parent) who have filed a tax return qualify. CRA automatically determines eligibility — no separate application is needed. Newcomers to Canada should submit form RC151.
- When are GST/HST credit payments made?
- Payments are made quarterly in January, April, July, and October. Each payment is one-quarter of the annual credit. If the annual credit is under $100, CRA pays the full amount in a single July payment.
- Do I need to apply for the GST/HST credit?
- No. Filing your annual tax return is sufficient. CRA automatically calculates your GST/HST credit and starts payments. Newcomers who have not filed a Canadian return yet should submit form RC151 to start receiving the credit.
- At what income does the GST/HST credit phase out?
- The credit reduces by 5% of adjusted family net income above $45,521. A single person with a $533 credit sees it reach zero at about $52,500 of income. For larger families with higher credits, the phase-out is complete at higher income levels.
- Is the GST/HST credit taxable?
- No. The GST/HST credit is tax-free. It does not appear as income on your T1 return and does not affect GIS, provincial social assistance, or other means-tested programs.
- What is the single supplement?
- The single supplement is an additional amount of up to $184 for single individuals with no spouse and no children. It is calculated as 2% of net income above $11,039, capped at $184. It acknowledges that single people typically pay more GST/HST per capita than coupled households with the same combined income.
- Does the credit vary by province?
- The federal GST/HST credit amount is the same for all provinces. Some provinces have separate companion credits (Ontario Sales Tax Credit, BC Climate Action Tax Credit, Quebec Solidarity Tax Credit) that are calculated and paid alongside or separately from the federal credit.
- What happens if I did not file my tax return on time?
- CRA cannot calculate or pay the GST/HST credit until your return is assessed. Filing late means missing payment quarters — the credit is not retroactive for quarters that have already passed. File as soon as possible to start receiving payments.
- How does the GST/HST credit work for a couple?
- The credit for a couple is the base adult amount plus the spouse amount ($349 + $349 = $698 before children and phase-out). Only one spouse receives the payment, chosen by CRA (typically the lower-income spouse). Both spouses must file tax returns for the couple to receive the combined credit.