OAS Clawback 2027 (Not Yet Announced)
"OAS clawback 2027" means two different things: the threshold for 2027 net income, which your 2027 return is assessed on, and the thresholds behind the recovery tax withheld from OAS payments made in 2027, which come from earlier years. This page keeps them apart and marks which figures are final.
Which threshold applies to what in 2027
The recovery tax for a year is on that year's net income. Service Canada withholds it in advance from monthly OAS payments, using an earlier year's income: the second preceding year for January to June payments, the preceding year for July to December (Income Tax Act s.180.2). Your return squares the withholding against the tax you owe.
| What it covers | Based on | Threshold | Status |
|---|---|---|---|
| OAS payments, January–June 2027July 2026–June 2027 period | 2025 net income | $93,454 | Final |
| OAS payments, July–December 2027July 2027–June 2028 period | 2026 net income | $95,323 | Final |
| Recovery tax on your 2027 returnand withholding July 2028–June 2029 | 2027 net income | Not yet published | Pending (CRA, November 2026) |
Source: CRA recovery-tax table (recovery tax period, income year and minimum threshold) and the CRA indexation adjustment table (OAS repayment threshold).
Calculate your clawback today
To see the clawback at your own income and OAS amount, use the calculator. For the full 2026 breakdown, including the full-clawback income by age, see the 2026 page.
How the threshold has moved (confirmed, not projected)
The OAS repayment threshold is indexed each year with the federal brackets and credits. These are CRA's published figures, shown to illustrate the size of a typical move. CRA has not published a 2027 figure, so the 2027 row stays empty.
| Income year | Threshold | Change from prior year |
|---|---|---|
| 2024 | $90,997 | — |
| 2025 | $93,454 | +$2,457 (2.7%) |
| 2026 | $95,323 | +$1,869 (2.0%) |
| 2027 | Not yet published by CRA | |
Full-clawback income for 2027: later in 2027
OAS is fully recovered once net income passes the threshold by the year's OAS divided by 15%. That ceiling depends on the 2027 OAS amounts, which are indexed quarterly, so CRA's recovery-tax table shows it as an estimate from January to September of the year and as a final figure from October.
For 2026 income the ceilings are final: $155,320 for ages 65 to 74 and $161,320 for ages 75 and over. The 2027 ceilings are not published yet.
Frequently asked questions
What is the OAS clawback threshold for 2027?
For 2027 net income it is not published yet. CRA sets it by indexing the 2026 threshold of $95,323 and prints it in its indexation table, which so far runs only to 2026. We show the 2027 figure here as soon as CRA posts it and do not estimate it in the meantime. Above the threshold you repay 15% of every dollar of net world income, up to the OAS you received.
Which threshold is taken off my OAS payments in 2027?
Two, depending on the month. OAS payments from January to June 2027 are reduced using 2025 net income above $93,454, and payments from July to December 2027 using 2026 net income above $95,323: the July 2026 to June 2027 and July 2027 to June 2028 recovery-tax periods, both final. The withholding is only an advance: the recovery tax for each year is worked out on that year's income when you file your return, and any over- or under-withholding squares there.
When will CRA announce the 2027 OAS repayment threshold?
CRA indexes it with the federal brackets and credits and publishes the 2027 figure in its indexation adjustment table, usually in November 2026. The full-clawback ceilings for 2027 income come later: they depend on the 2027 OAS amounts, so CRA's recovery-tax table shows them as estimates from January to September 2027 and as final figures from October 2027.
Does the 15% clawback rate change in 2027?
No. Only the dollar threshold is indexed each year; the rate stays the same. You repay 15% of the amount by which net world income exceeds the threshold, capped at the OAS you received for the year.
What threshold should I use to plan my income now?
For income you earn in 2026, use $95,323: it is final. For 2027 income, CRA has not published the threshold yet; for scale, indexation moved it up $1,869 for 2026 and $2,457 for 2025.