Canada GST/HST Credit Estimator 2025-26
Complete guide to understanding your GST/HST credit payments for July 2025 to June 2026
The Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the GST or HST they pay. This guide explains how the credit works, who qualifies, payment amounts, and how it's calculated.
What is Adjusted Family Net Income (AFNI)?
Your Adjusted Family Net Income (AFNI) is the income figure used to determine your eligibility and payment amount for the GST/HST credit. If you have a spouse or common-law partner, your adjusted net incomes are combined.
AFNI = (Your line 23600 + Spouse's line 23600)
− Any Universal Child Care Benefit (UCCB) and registered disability savings plan (RDSP) income received (line 11700 and line 12500)
+ Any UCCB and RDSP amounts repaid (line 21300 and line 23200)
Maximum Annual GST/HST Credit Amounts
For the July 2025 to June 2026 payment period, the maximum annual credit amounts are:
| Situation |
Maximum Annual Credit |
| Single individual |
$533 |
| Married or common-law couple |
$698 |
| Each child under 19 |
$184 |
GST/HST Credit Payment Charts
The following charts show annual payment amounts based on adjusted family net income, marital status, and number of children. These amounts are for the July 2025 to June 2026 payment period, based on 2024 income.
Single Individual or Single Parent Family
| Adjusted Family Net Income ($) |
No Children ($/year) |
1 Child ($/year) |
2 Children ($/year) |
3 Children ($/year) |
4 Children ($/year) |
| Under $11,337 | $349 | $882 | $1,066 | $1,250 | $1,434 |
| $12,000 | $362.26 | $882 | $1,066 | $1,250 | $1,434 |
| $15,000 | $422.26 | $882 | $1,066 | $1,250 | $1,434 |
| $20,000 | $522.26 | $882 | $1,066 | $1,250 | $1,434 |
| $25,000 | $533 | $882 | $1,066 | $1,250 | $1,434 |
| $30,000 | $533 | $882 | $1,066 | $1,250 | $1,434 |
| $35,000 | $533 | $882 | $1,066 | $1,250 | $1,434 |
| $40,000 | $533 | $882 | $1,066 | $1,250 | $1,434 |
| $45,000 | $533 | $882 | $1,066 | $1,250 | $1,434 |
| $50,000 | $309.05 | $658.05 | $842.05 | $1,026.05 | $1,210.05 |
| $55,000 | $59.05 | $408.05 | $592.05 | $776.05 | $960.05 |
| $60,000 | $0 | $158.05 | $342.05 | $526.05 | $710.05 |
| $65,000 | $0 | $0 | $92.05 | $276.05 | $460.05 |
| $70,000 | $0 | $0 | $0 | $26.05 | $201.05 |
| $75,000 | $0 | $0 | $0 | $0 | $0 |
Married or Common-Law Couples
| Adjusted Family Net Income ($) |
No Children ($/year) |
1 Child ($/year) |
2 Children ($/year) |
3 Children ($/year) |
4 Children ($/year) |
| Under $45,521 | $698 | $882 | $1,066 | $1,250 | $1,434 |
| $46,000 | $674.05 | $858.05 | $1,042.05 | $1,226.05 | $1,410.05 |
| $50,000 | $474.05 | $658.05 | $842.05 | $1,026.05 | $1,210.05 |
| $55,000 | $224.05 | $408.05 | $592.05 | $776.05 | $960.05 |
| $60,000 | $0 | $158.05 | $342.05 | $526.05 | $710.05 |
| $65,000 | $0 | $0 | $92.05 | $276.05 | $460.05 |
| $70,000 | $0 | $0 | $0 | $26.05 | $210.05 |
| $75,000 | $0 | $0 | $0 | $0 | $0 |
Note: These amounts are guidelines only. Your official entitlement will be shown on your Notice of Determination from the Canada Revenue Agency (CRA). The amounts are paid in quarterly installments.
How Your GST/HST Credit Is Calculated
Your GST/HST credit payments are based on three factors:
- Your adjusted family net income (AFNI) – calculated from your tax return
- Your marital status – single, married, or common-law
- The number of eligible children under 19 registered for CCB or GST/HST credit
Step-by-Step Calculation Method
Use this step-by-step method to understand how your GST/HST credit is calculated:
Step 1: Calculate Your Base Credit
- Base Credit: $349 (for single individuals) or $698 (for couples)
- Credit for spouse/common-law partner: $349
- Credit for first child in single-parent family: $349
- Credit for additional children: $184 × number of additional children
Step 2: Calculate Additional Credit (Single Individuals Only)
- Adjusted net income – from your tax return
- Base amount: $11,337
- Income over base: Your income minus $11,337 (if negative, $0)
- Additional credit: Lesser of $184 or 2% of income over base
Step 3: Calculate Subtotal
Add all credits from Steps 1 and 2 together.
Step 4: Apply Credit Reduction (For Everyone)
- Adjusted family net income – your total family income
- Base amount: $45,521
- Income over base: Your AFNI minus $45,521 (if negative, $0)
- Reduction: 5% of income over base
Step 5: Final Annual Credit
Subtract the reduction (Step 4) from the subtotal (Step 3).
Payment Schedule and Timing
Your GST/HST credit is paid in 4 quarterly payments each year. For the July 2025 to June 2026 payment period:
| Payment Date |
Covers Quarter |
| July 5, 2025 | July - September 2025 |
| October 5, 2025 | October - December 2025 |
| January 5, 2026 | January - March 2026 |
| April 5, 2026 | April - June 2026 |
Base Year and Payment Period Relationship
The GST/HST credit is based on your previous year's income. Here's how the base year relates to payment periods:
| Base Year (Tax Return) |
July - September |
October - December |
January - March |
April - June |
| 2024 |
2025 |
2025 |
2026 |
2026 |
| 2023 |
2024 |
2024 |
2025 |
2025 |
| 2022 |
2023 |
2023 |
2024 |
2024 |
Example: The information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026.
Provincial GST/HST Credit Programs
Several provinces offer additional credits that are combined with your federal GST/HST credit payments:
New Brunswick
NB Harmonized Sales Tax Credit:
- Individual: $300/year
- Spouse/common-law partner: $300/year
- Per child under 19: $100/year
- First child in single-parent family: $300/year
Reduced by 2% of AFNI over $35,000. Combined with federal GST/HST credit payments.
Newfoundland and Labrador
NL Income Supplement:
- Single individual: $520/year
- Couple: $589/year
- Per child under 19: $231/year
NL Seniors' Benefit: $1,551/year for seniors (65+) with income under $30,078. Partial payments for incomes between $30,078 and $43,380.
Both combined with federal GST/HST credit payments.
Nova Scotia
NS Affordable Living Tax Credit:
- Individual or couple: $255/year
- Per child under 19: $60/year
Reduced by 5% of AFNI over $30,000. Combined with federal GST/HST credit payments.
Ontario
ON Sales Tax Credit:
- Per adult and child under 19: $371/year
Reduced by 4% of income over thresholds:
- Single individual: $28,506
- Single parent or couples: $35,632
Part of Ontario Trillium Benefit. Can be received monthly or annually.
Prince Edward Island
PEI Sales Tax Credit:
- Individual: $110/year
- Spouse or eligible dependant: $55/year
Plus supplement of 0.5% of AFNI over $30,000 (maximum $55).
Reduced by 2% of AFNI over $50,000. Combined with federal GST/HST credit.
Saskatchewan
SK Low-Income Tax Credit:
- Individual: $429/year
- Spouse or eligible dependant: $429/year
- Per child under 19: $169/year (maximum 2 children)
Maximum family: $1,196/year
Reduced for incomes over $38,588. Families with incomes between $38,588 and $80,058 may get partial credit. Combined with federal GST/HST credit.
Note: These provincial programs are fully funded by their respective provincial governments. Eligibility and amounts may vary based on your specific situation.
What Affects Your GST/HST Credit Payment
The CRA recalculates your GST/HST credit when any of the following changes occur:
- Income reassessment: A reassessment of your or your spouse's tax return changes your adjusted family net income
- Child turns 19: Your eligible child reaches 19 years of age
- Marital status change: You get married, divorced, or separate
- Family size change: The number of eligible children in your care changes
- Death: A recipient of the credit passes away
- Custody change: You start or stop sharing custody of a child
When Recalculation Happens
A change in your situation may cause your GST/HST credit payment to be recalculated based on the effective date of the change. The CRA will send you a notice of redetermination showing the revised annual credit amount when:
- After each reassessment that affects net income
- After a change in marital status
- After a change in the number of eligible children
- After the death of a recipient
If you were overpaid: If a recalculation shows you have been overpaid, the CRA will send you a notice to inform you of the amount due. The CRA will keep all future GST/HST credit payments or tax refunds until the balance is repaid.
Frequently Asked Questions About GST/HST Credit Calculator
Because waiting until July to find out if you qualify is annoying. This GST/HST credit calculator shows you your estimated quarterly payment right now based on your income and family situation. No more wondering if you will get the July, October, January, or April payment.
This federal GST credit estimator is for low and modest income individuals and families across Canada. Singles, couples, single parents, seniors, and anyone who files their taxes and wants to know if they qualify for quarterly GST/HST payments. Even if you had no income to report, you should still file your taxes to get this benefit.
100% free. No sign up, no credit card, no hidden fees. This Canada GST/HST benefit payment tool works for any Canadian who files a tax return. Single, married, divorced, widowed — it costs nothing to estimate your quarterly credit amount before the CRA sends you a notice.
No way. This quarterly GST credit payment tracker does not save, store, or share any of your information. No name, no SIN, no income details. Your answers stay in your browser. We never see them and we never sell your data. Completely private.
Yes. This Canadian sales tax credit calculator follows official CRA rules for the GST/HST credit. That means the base amount for adults ($350 for 2025-2026) and children ($184 per child under 19), the income reduction phaseout ($40,681 for singles, $53,181 for couples), and the quarterly payment schedule (July 5, October 5, January 5, April 5). It won't approve your credit, but it tells you what you should expect before your first payment arrives.
