GST/HST Credit Calculator
Estimate your quarterly GST/HST credit — and what changes when the CGEB takes over in July 2026
Estimate your quarterly GST/HST credit from your adjusted family net income
Line 23600 of your return (combined with your spouse's, if applicable)
How the GST/HST credit works
The GST/HST credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the sales tax they pay. For July 2025 to June 2026 it pays a base amount of $349 for you (plus $349 for a spouse or common-law partner, or for the first child of a single parent), $184 for each other child under 19, and a single supplement of up to $184 that phases in for individuals without children. The total is reduced by 5 cents per dollar of adjusted family net income over $45,521.
You do not apply separately — the CRA determines eligibility automatically when you file your T1 return. File every year even with no income, so the CRA can assess your credit.
Payment dates
- Paid quarterly: July, October, January, and April
- July 2025 to June 2026 amounts are based on your 2024 return
- June 5, 2026 — one-time top-up (50% of your annual credit)
- July 2026 — the CGEB replaces the GST/HST credit
Frequently asked questions
How much is the GST/HST credit for 2025-26?
For the July 2025 to June 2026 period (based on your 2024 return), the maximum annual GST/HST credit is about $533 for a single individual, $698 for a couple, and $184 for each child under 19. A single supplement of up to $184 phases in for low-income individuals without children. The credit is reduced by 5 cents per dollar of adjusted family net income above $45,521.
When is the GST/HST credit paid?
The GST/HST credit is paid quarterly in July, October, January, and April. Your July 2025 to June 2026 amounts are based on your 2024 tax return. You do not need to apply — the CRA determines eligibility automatically when you file.
What was the June 2026 one-time top-up?
Starting June 5, 2026, the government issued a one-time GST/HST credit top-up equal to 50% of your annual July 2025 to June 2026 credit. It is separate from, and in addition to, your regular quarterly payments.
Is the GST/HST credit being replaced?
Yes. From July 2026 the GST/HST credit is replaced by the Canada Groceries and Essentials Benefit (CGEB). The CGEB keeps the same eligibility rules, income test, and quarterly schedule, but pays about 25% more for five years. Your July 2026 amount is based on your 2025 return — use the CGEB calculator to estimate it.