Benefits Guide
GST/HST Credit 2026: Who Qualifies and How Much You Can Receive
Quick answer: The GST/HST credit is a tax-free quarterly payment from the federal government designed to help individuals and families with low to modest incomes offset the goods and services tax (GST) or harmonised sales tax (HST) they pay on everyday purchases.
GST/HST Credit 2026: Who Qualifies and How Much You Can Receive
Every time you buy groceries, fill up your car, or pay for a haircut, you pay GST or HST. For people earning a low or modest income, the federal government offsets some of that sales tax through a quarterly payment called the GST/HST credit. It's one of the most widely received benefits in Canada — millions of Canadians get it — but plenty of eligible people miss out simply because they didn't file a tax return.
Understanding your GST/HST credit eligibility in 2026 is straightforward once you know the rules. This guide breaks down who qualifies, how much you can expect based on your income and family size, when the payments arrive, and what to do if you're not receiving it.
Key facts
Check your GST/HST credit amount
See how much GST/HST credit you could receive based on your income.
Calculate My Benefits- Paid quarterly (January, April, July, October)
- Tax-free — it doesn't count as income
- Automatic — no separate application; it's calculated from your tax return
- Income-tested — the amount decreases as your income rises and eventually reaches zero
The GST/HST credit is administered by the CRA and is separate from any provincial sales tax rebates (though some provincial credits, like the Ontario Sales Tax Credit within the Ontario Trillium Benefit, work alongside it). Ontario Trillium Benefit 2026
Who Qualifies for the GST/HST Credit?
Basic Eligibility Requirements
You're eligible for the GST/HST credit if you meet all of the following:
- You are a resident of Canada for income tax purposes at the beginning of the month in which the CRA makes a payment
- You are at least 19 years old (with exceptions — see below)
- You or your spouse/common-law partner has filed a tax return for the previous year
That's it. There's no separate application. When you file your return, the CRA automatically determines whether you qualify and how much you'll receive.
Under 19? You May Still Qualify
If you're under 19, you can receive the GST/HST credit if you meet at least one of the following:
- You have (or had) a spouse or common-law partner
- You are (or were) a parent and you live (or lived) with your child
If you're under 19 and don't meet either condition, you won't receive the credit directly — but your parent or guardian may receive an additional amount for you as part of their GST/HST credit calculation.
How Much Is the GST/HST Credit in 2026?
Maximum Amounts (July 2025 – June 2026 Benefit Year)
For the payment period running July 2025 to June 2026 (based on your 2024 tax return):
| Category | Maximum Annual Amount |
|---|---|
| Single person (no children) | $519 |
| Married or common-law couple (no children) | $680 |
| Per child under 19 | $179 (additional) |
So a single parent with two children could receive up to: $519 + $179 + $179 = $877/year (about $219 per quarterly payment).
A couple with two children: $680 + $179 + $179 = $1,038/year (about $260 per quarter).
These amounts are indexed to inflation and adjusted each July. The figures above are for the July 2025 – June 2026 benefit year. Updated amounts for July 2026 – June 2027 will be published by the CRA after the new benefit year begins.
Income Thresholds and Phase-Out
You receive the full amount if your adjusted family net income (AFNI) is at or below approximately $44,530 (for the 2024 base year).
Above that threshold, the credit is reduced by 5% of your AFNI above $44,530 (for families) or by a combination of rates depending on your situation.
In practice, the GST/HST credit is fully phased out at roughly:
| Situation | Approximate Phase-Out Income |
|---|---|
| Single, no children | ~$54,910 |
| Single parent, 1 child | ~$58,490 |
| Couple, no children | ~$58,120 |
| Couple, 2 children | ~$65,290 |
These are approximate figures. Your province, number of children, and specific AFNI all affect the exact cutoff.
Example Amounts at Different Income Levels
Here's what a single person with no children might receive annually at different income levels:
| AFNI | Approximate Annual GST/HST Credit | Quarterly Payment |
|---|---|---|
| $25,000 | $519 (maximum) | ~$130 |
| $40,000 | $519 (maximum) | ~$130 |
| $48,000 | ~$346 | ~$87 |
| $52,000 | ~$146 | ~$37 |
| $55,000+ | $0 | $0 |
And for a couple with two children under 19:
| AFNI | Approximate Annual GST/HST Credit | Quarterly Payment |
|---|---|---|
| $35,000 | $1,038 (maximum) | ~$260 |
| $50,000 | ~$764 | ~$191 |
| $60,000 | ~$264 | ~$66 |
| $66,000+ | $0 | $0 |
How much GST/HST credit could you get?
Enter your income and family details for a free estimate in under 2 minutes — no sign-up needed.
2026 GST/HST Credit Payment Dates
The GST/HST credit is paid quarterly. Here are the dates for 2026:
| Quarter | Payment Date | Based On |
|---|---|---|
| Q1 (January) | January 5, 2026 | 2024 tax return |
| Q2 (April) | April 3, 2026 | 2024 tax return |
| Q3 (July) | July 3, 2026 | 2025 tax return (new calculation) |
| Q4 (October) | October 3, 2026 | 2025 tax return |
Important notes:
- If your total annual credit is $50 or less, the CRA pays the entire amount in one lump sum with the July payment rather than splitting it into four quarters.
- If a payment date falls on a weekend or holiday, the CRA issues the payment on the last business day before that date.
- July is the recalculation month. The July 2026 payment will be based on your 2025 tax return. If you haven't filed by then, your payment could be delayed or stopped.
How the GST/HST Credit Is Calculated
The CRA uses a formula that takes into account:
- Your family situation (single, married/common-law, number of children under 19)
- Your adjusted family net income (AFNI) from your most recently assessed tax return
The formula is:
- Base credit = maximum amount for your situation (based on family size)
- Reduction = 5% × (AFNI – $44,530), if AFNI is above the threshold
- Your GST/HST credit = Base credit – Reduction (minimum $0)
For most people, the calculation is simple: if your income is below ~$44,530, you get the full amount. If it's above, the credit shrinks by 5 cents for every dollar of income over the threshold.
What counts as AFNI?
AFNI is the combined net income (line 23600 of your tax return) of you and your spouse or common-law partner. It includes employment income, self-employment income, investment income, pension income, EI benefits, and most other sources. If you're single, it's just your net income.
Common Reasons You Might Not Be Receiving the GST/HST Credit
1. You haven't filed your tax return. This is by far the most common reason. The CRA cannot calculate your credit without your return. Even if you had zero income, file — a nil return is enough to trigger the credit.
2. Your income is too high. If your AFNI exceeds the phase-out threshold for your family situation, your credit will be $0. Check the tables above or use Benefit Check for a personalised estimate.
3. You're new to Canada. If you recently immigrated, you need to file Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) in addition to filing your tax return. The CRA needs this to establish your entitlement.
4. You turned 19 during the year. You'll start receiving the GST/HST credit in the quarter after you turn 19 — as long as you've filed a return. If you turned 19 in February, for example, your first payment would arrive in April.
5. Marital status change. If you recently got married or started a common-law relationship, the CRA now uses your combined family income. This could reduce or eliminate your credit if your partner's income pushes your AFNI above the threshold. Make sure to update your marital status with the CRA.
6. You're in prison. If you're confined to a prison or similar institution for 90+ days, you're not eligible for the GST/HST credit during that period.
GST/HST Credit vs. Other Benefits
The GST/HST credit is just one piece of the benefit puzzle. Here's how it compares to other common federal and provincial benefits:
Benefit
Who It's For Payment Frequency Income-Tested?
| GST/HST credit | All low/moderate-income Canadians 19+ | Quarterly | Yes |
|---|---|---|---|
| Canada Child Benefit (CCB) | Parents with children under 18 | Monthly | Yes |
| Ontario Trillium Benefit (OTB) | Ontario residents (low/moderate income) | Monthly | Yes |
| Canada Workers Benefit (CWB) | Workers with employment/self-employment income | Annually (+ ACWB advances) | Yes |
| Old Age Security (OAS) | Seniors 65+ | Monthly | Partially (clawback at high income) |
Key point: These benefits stack. A single parent in Ontario with low income could receive CCB + GST/HST credit + OTB + CWB — adding up to over $15,000/year in combined tax-free support. Filing your tax return unlocks all of them simultaneously.
Real-Life Examples
Example 1 — Single Person Working Part-Time
Jordan is 24, single, and works part-time at a coffee shop in Vancouver. His 2024 net income was $19,000.
Because Jordan's AFNI ($19,000) is well below the $44,530 threshold, he receives the full maximum GST/HST credit for a single person: $519/year, paid as approximately $130 per quarter in January, April, July, and October.
Jordan almost didn't receive this. He nearly skipped filing his tax return because "I didn't earn much." A friend told him that filing was required to get the credit. Once he filed, the payments started within weeks.
Jordan also qualifies for the Canada Workers Benefit because his working income is above $3,000 and below the single-person threshold. Between the GST/HST credit and the CWB, he's receiving over $2,000/year in support that he wouldn't get if he hadn't filed. Advanced Canada Workers Benefit 2026
Example 2 — Family of Four With Moderate Income
Priya and Raj live in Hamilton, Ontario, with two children (ages 7 and 10). Their combined AFNI for 2024 was $52,000.
Maximum GST/HST credit for their family: $680 (couple) + $179 + $179 (two children) = $1,038
Reduction: 5% × ($52,000 – $44,530) = 5% × $7,470 = $374
Estimated annual credit: $1,038 – $374 = $664 (about $166/quarter)
Even at $52,000 combined income, Priya and Raj receive $664/year in GST/HST credit. They also receive the CCB for both children and the Ontario Trillium Benefit. Combined, their total annual benefits exceed $10,000. How to Check CCB Eligibility 2026Ontario Trillium Benefit 2026
What to Do Next
- File your 2025 tax return before April 30, 2026. This ensures your GST/HST credit continues uninterrupted and is recalculated correctly for the July 2026 payment. Even zero income? File anyway. File your 2025 taxes by April 30, 2026 to keep benefits
- Check CRA My Account to confirm your GST/HST credit amount and next payment date. Look under "Benefits and credits" for the quarterly schedule.
- Use Benefit Check to see your estimated GST/HST credit alongside every other benefit you may qualify for. You might be surprised by how much you're eligible for in total. Government Benefits Calculator Guide
- Update your marital status and address if anything has changed. A new common-law partner or a move to a different province can change your GST/HST credit calculation.
Not sure what benefits you qualify for?
Check your eligibility for GST/HST credit, CCB, OTB, CWB, and more — in under 2 minutes. Free, no sign-up.
Sources
- https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit.html
- https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/gst-hst-credit-amount-expect.html
- https://www.canada.ca/en/revenue-agency/services/child-family-benefits/goods-services-tax-harmonized-sales-tax-gst-hst-credit/gst-hst-credit-eligibility.html
- https://www.canada.ca/en/revenue-agency/services/child-family-benefits/benefit-payment-dates.html
