June 5, 2026
GST/HST Credit 2026: Amounts, Thresholds & the CGEB Change
2026 GST/HST credit amounts, phase-out thresholds and payment dates — plus the new Canada Groceries and Essentials Benefit replacing it in July 2026.
GST/HST Credit Calculator →
Quarterly GST/HST credit for 2025-26 — up to $533 single, $698 couples, $184 per child; phase-out and payment dates
The GST/HST credit is a quarterly, tax-free payment that helps lower and modest-income Canadians offset the goods and services tax (GST) or harmonized sales tax (HST) on everyday purchases. For 2026 there is a major structural change: starting in July 2026, the credit is replaced by the Canada Groceries and Essentials Benefit (CGEB), with amounts rising 25%.
What Is the GST/HST Credit?
The credit is administered by the CRA and paid quarterly based on your adjusted family net income from the prior year’s T1 return. It is non-taxable and does not reduce other benefits. You receive it whether you live in an HST province (Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland) or a GST + PST/QST province — everyone pays the federal GST component.
GST/HST Credit Amounts (July 2025 – June 2026)
The benefit year running to June 2026 is based on your 2024 tax return. Maximum amounts:
| Family Situation | Annual Amount | Per Quarter |
|---|---|---|
| Single adult | $533 | $133.25 |
| Married / common-law couple | $698 | $174.50 |
| Per child under 19 | $184 | $46.00 |
The couple amount of $698 includes a $165 spouse component on top of the base. These figures are indexed each year.
Example — Single parent with two children:
$533 (individual) + $184 × 2 (children) = $901/year ($225.25/quarter)
Example — Couple with one child:
$698 (couple) + $184 (child) = $882/year ($220.50/quarter)
The Big 2026 Change: Canada Groceries and Essentials Benefit
Starting July 2026, the GST/HST credit is being replaced by the Canada Groceries and Essentials Benefit (CGEB). Key points:
- Quarterly amounts increase by 25% for five years (July 2026 through 2031).
- The CGEB uses the same eligibility rules, income test, and payment schedule as the GST/HST credit it replaces.
- There is also a one-time GST/HST credit top-up issued starting June 5, 2026, equal to a 50% increase on your annual amount for the July 2025–June 2026 period.
The CRA has now published the official CGEB maximums for July 2026 – June 2027: $679 for a single individual (up from $533), $890 for a couple (up from $698), and $234 per child under 19 (up from $184) — the 25% uplift applied on top of normal indexation. Estimate your own quarterly payment with the CGEB calculator, and see CGEB vs GST/HST credit for the full component-by-component comparison and CGEB payment dates for the 2026 schedule (first payment July 3).
Income Phase-Out
The credit (and the CGEB that replaces it) begins to phase out once adjusted family net income exceeds a threshold, reducing by 5% of income above it.
| Family Situation | Reduction Rate |
|---|---|
| Single adult | 5% above threshold |
| Couple / family | 5% above threshold |
Because the income at which the credit reaches zero depends on family size, larger families keep some credit at higher incomes. For the 2024 base year, the income at which the credit fully phases out ranges from roughly $56,000 to over $74,000 depending on marital status and number of children.
Example — Single adult, $50,000 income:
- Base credit: $533
- Income above the phase-out start (~$45,500): ~$4,500
- Reduction: ~$4,500 × 5% = ~$225
- Remaining credit ≈ $308/year
Who Is Eligible?
To receive the credit you must:
- Be a Canadian resident for income tax purposes
- Be 19 or older, or have a spouse/common-law partner, or be a parent living with a child
- File a tax return — the CRA cannot calculate the credit without one, even with zero income
Children under 19 are added automatically if they are registered for the Canada Child Benefit. New residents apply using Form RC151.
Payment Dates (2025–2026 Benefit Year)
GST/HST credit payments are issued quarterly, typically near the 5th of the month:
| Payment | Date |
|---|---|
| Q1 | July 4, 2025 |
| Q2 | October 3, 2025 |
| Q3 | January 5, 2026 |
| Q4 | April 3, 2026 |
The one-time top-up begins June 5, 2026, and CGEB quarterly payments follow the same schedule from July 2026. If your annual amount is under $50, the CRA pays it as a single July lump sum.
Tips for Maximizing Your Credit
- File your return every year — even with no income.
- Register children for the CCB — that also registers them for the per-child amount.
- Sign up for direct deposit so payments arrive faster.
- Report a marriage breakdown promptly — the credit recalculates on individual income, often increasing it.
How It Interacts With Provincial Credits
Several provinces add credits paid alongside the federal amount — the Ontario Sales Tax Credit, BC Climate Action Tax Credit, Saskatchewan Low-Income Tax Credit, and others — appearing on the same payment notice.
Estimate the sales tax you actually pay on purchases with the GST/HST calculator.
Sources
Use our calculators to apply these concepts to your own income. Tax information is for general guidance only — consult a CPA for advice specific to your situation.
Tax rates and thresholds sourced from the Canada Revenue Agency (CRA). Last verified for the 2025 tax year.