How to use the GST credit calculator
- 1 Choose your family situation: single, single parent, or married or common-law.
- 2 Enter the number of children under 19.
- 3 Enter your adjusted family net income from your 2025 tax return.
- 4 Read the yearly payment and the amount paid each quarter.
Worked example
A single person with no children and $30,000 of income in 2025. The adult amount is $445 and the single supplement reaches the $234 maximum (2% of income over $11,564), so the benefit is $679 a year, or $169.75 each quarter. A couple with two children and $55,000 income get $1,358 before the income test, minus 5% of $8,568: $929.60 a year.
Getting the full payment
- File your return every year, even with no income.
- Update your marital status with the CRA.
- Register children so they are counted.
- Use direct deposit to get payments faster.
Check the Canada Child Benefit Calculator, the Canada Workers Benefit Calculator and the Canada Disability Benefit Calculator.
Features
2026-27 amounts
$445 per adult, $234 per child, single supplement up to $234.
Income test
Reduced by 5% of family income over $46,432.
Quarterly payments
Shows each payment in July, October, January and April.
When to use it
Families
See the benefit with your children. Check the Canada Child Benefit with the CCB Calculator.
Low-income workers
Add the Canada Workers Benefit Calculator for the full picture.
Students and young adults
Anyone 19 or older who files a return can qualify.
Seniors
Seniors on low incomes get it too. Check the GIS Calculator.
Related Benefits and Retirement tasks
Frequently asked questions
Is there still a GST/HST credit?
From July 2026 the GST/HST credit was renamed and increased as the Canada Groceries and Essentials Benefit. It works the same way: tax-free quarterly payments based on your family income, with about 25% more money.
How much is the GST credit for 2026-27?
Up to $679 for a single person, $890 for a couple and $234 for each child under 19, for July 2026 to June 2027. Single parents get $445 for their first child.
When is it paid?
Quarterly: July 3 and October 5, 2026, and January 5 and April 5, 2027.
What income is used?
Your adjusted family net income from your 2025 tax return, which is line 23600 for you and your spouse or common-law partner combined.
When does it start to go down?
When adjusted family net income is over $46,432. It is reduced by 5 cents for each dollar above that.
What is the single supplement?
An extra amount for single people without a spouse. It builds up at 2% of income above $11,564 to a maximum of $234. Single parents get the full supplement.
Do I need to apply?
No. You just need to file your tax return each year, even with no income. Newcomers apply with form RC151.
Was there an extra payment in 2026?
Yes. A one-time top-up of 50% of the 2025-26 credit was paid on June 5, 2026 to everyone entitled to the January 2026 payment.
Is the payment taxable?
No. It is tax-free and does not count as income.
Do I get the credit if I have no income?
Yes. Many people with little or no income get the maximum amount, as long as they file a tax return. The single supplement builds up only once income is over $11,564, so very low-income singles get $445 plus a smaller supplement.
What if my situation changes during the year?
Tell the CRA about a change in marital status or children. Your payments are recalculated from the following quarter.
Results are estimates based on the official rates linked above. Confirm important figures with the issuing authority or a qualified adviser before you act on them.
Built and reviewed by Hamza Farooq, founder and lead developer
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