Canada GST HST Credit Calculator
Calculate GST/HST Credit Payment Online
The GST HST Credit Calculator helps Canadian families and single taxpayers estimate their quarterly tax credit amount that they have paid for household purchases. It is calculated based on their income, marital status, and number of eligible children. In just a few seconds, you can get an estimate of the tax-free GST HST Rebate you may receive during the current payment period. This calculator is free to use, provides instant results, and requires no registration or personal account.
Important Update: The GST/HST Credit has been replaced by the Canada Groceries and Essentials Benefit (CGEB) from July 2026. The first payments under CGEB will start from July 3, 2026. Eligible recipients of the GST/HST Credit may also receive a one-time transition top-up payment starting in June 2026, subject to CRA eligibility rules.
What is the GST/HST Credit Payment?
The GST/HST Credit is a tax-free quarterly payment administered by the Canada Revenue Agency (CRA). It helps individuals and families with low or modest incomes offset a portion of the Goods and Services Tax (GST) or Harmonized Sales Tax (HST) paid throughout the year. You do not need to report GST/HST Credit payments as taxable income on your tax return. Most eligible Canadians are automatically considered for the credit when they file their annual income tax return.
What Does This GST/HST Credit Calculator Estimate?
This calculator estimates your expected:
- Quarterly credit payment
- Estimated annual benefit amount
- Credit based on your household income
- Estimated payment after family changes
- Potential entitlement based on your family situation
It provides an estimate only when your official payment is determined by the Canada Revenue Agency after your tax return has been assessed.
How CRA Determines Your GST/HST Rebate?
The Canada Revenue Agency calculates your GST/HST Credit amount using several factors from your previous year's income tax return. These include:
- Your Adjusted Family Net Income (AFNI)
- Your marital status (Living with Single or Family)
- The number of eligible children under 19 registered for CCB, GST/HST Credit, or both
Lower-income families generally receive larger credit amounts, while the benefit gradually decreases as adjusted family income increases.
How to Use This GST HST Credit Calculator
Estimating your GST/HST Credit takes only a few moments. Follow these simple steps to calculate your estimated quarterly and annual credit.
Step 1: Select Your Marital Status
Choose the option that matches your current family situation, such as Single, Married, or Common-law Partner. Your marital status is one of the most important factors used to estimate your GST/HST Credit Payment.
Step 2: Number of Children Under 19
Select the number of eligible children under the age of 19. Eligible children may increase your estimated GST/HST Credit amount.
Step 3: Enter Your Income Details (AFNI)
Type your 2024 Adjusted Family Net Income (AFNI), which is generally your net income (line 23600 of your tax return) + your spouse's net income. After the required CRA adjustments for eligible UCCB and RDSP amounts.
Step 4: See the Instant Results
After entering all the details, the calculator instantly shows your estimate of GST/HST Credit using the current official calculation rules for the 2025–2026 payment period. Your results will show these details in a quick view:
- Annual GST/HST Credit
- Quarterly payment amount
- Payment schedule
- AFNI Used for Calculation
- Applicable income phase-out threshold
- Estimated reduction applied
You can update your income, marital status, or number of eligible children at any time to compare different payment scenarios and estimate how changes may affect your future GST/HST Credit.
Annual Recalculation of Payments
GST/HST Credit payments are recalculated every July using information from the previous year's tax return. For example, payments issued from July 2025 to June 2026 are based on your 2024 tax return. Any increase or decrease in your AFNI will generally affect payments beginning with the next July payment cycle. This annual review ensures your benefit reflects your most recent financial situation.
How much at most can you get?
For the payment period based on the 2024 tax year, eligible recipients may receive up to:
- $533 for a single individual
- $698 for a married or common-law couple
- $184 for each eligible child under 19 years of age
Actual payment amounts depend on your adjusted family net income and household circumstances.
What Can Affect Your GST/HST Credit?
Your payment may increase, decrease, or stop if any of the following changes occur:
- Your adjusted family net income changes after a tax reassessment.
- Your marital status changes.
- You have a new eligible child, or a child is no longer eligible.
- An eligible child turns 19 years old.
- You begin or end a shared custody arrangement.
- A recipient passes away.
Keeping your personal and family information up to date with the CRA helps ensure your payments remain accurate.
Why Use This Canada CGEB Calculator?
- Free online calculator
- No login or registration required
- Instant quarterly payment estimate
- Estimates annual GST/HST Credit
- Uses current CRA payment rules
- Helpful for budgeting and financial planning
- Compare different income scenarios
- Supports families and individuals
- Mobile-friendly and easy to use
- No personal information is saved
Who Should Use This Canada Groceries and Essentials Benefits Calculator?
This CGEB calculator is designed for:
- Single individuals
- Married or common-law couples
- Families with eligible children
- Low- and modest-income households
- New taxpayers estimating benefits
- Anyone planning their quarterly government payments
What is the Canada Groceries and Essentials Benefit Calculator
Beginning in July 2026, the GST/HST Credit will be replaced by the Canada Groceries and Essentials Benefit (CGEB). Eligible individuals who qualified for the GST/HST Credit in January 2026 may receive a one-time transition top-up payment, followed by future quarterly payments under the new CGEB program. This Canada Groceries & Essentials Benefit Calculator helps estimate Canada Groceries & Essentials Benefits for the current rules and can assist with planning before the transition.
How Much CGEB Payment Can You Get
For the July 2026 – June 2027 payment period (based on 2025 income), you may receive up to:
| Category |
Maximum Annual Amount |
| Single individual |
$679 |
| Married or common-law partner |
$890 |
| Each eligible child (under 19) |
$234 |
Your Canada Groceries and Essentials Benefit (CGEB) is recalculated every July using your previous year's tax return. A higher adjusted family net income may reduce your benefit starting in July 2026.
Income Thresholds for CGEB Payment
| Base Year |
Family Type |
No Children |
1 Child |
2 Children |
3 Children |
4+ Children |
| 2025 |
Single / Single Parent |
$60,012 |
$68,912 |
$73,592 |
$78,272 |
$82,952 |
|
Married / Common-law |
$64,232 |
$68,912 |
$73,592 |
$78,272 |
$82,952 |
| 2024 |
Single / Single Parent |
$56,181 |
$63,161 |
$66,841 |
$70,521 |
$74,201 |
|
Married / Common-law |
$59,481 |
$63,161 |
$66,841 |
$70,521 |
$74,201 |
| 2023 |
Single / Single Parent |
$54,704 |
$61,504 |
$65,084 |
$68,664 |
$72,244 |
|
Married / Common-law |
$57,924 |
$61,504 |
$65,084 |
$68,664 |
$72,244 |
| 2022 |
Single / Single Parent |
$52,255 |
$58,755 |
$62,175 |
$65,595 |
$69,015 |
|
Married / Common-law |
$55,335 |
$58,755 |
$62,175 |
$65,595 |
$69,015 |
The GST/HST Credit or Canada Groceries and Essentials Benefits Calculator provides an estimate only. Your final benefit amount is calculated by the Canada Revenue Agency using your assessed income tax return, adjusted family net income, marital status, and the number of eligible children. Payment amounts may change following a reassessment, changes in your family circumstances, or annual updates to government benefit rules.
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).
CGEB or Canada Groceries & Essentails Benefit Payment Schedule and Timing
Your CGEB or GST/HST credit is paid in 4 quarterly payments each year. For the 2026 payment period:
| Payment Date |
Covers Quarter |
| January 5, 2026 | Q3: July - September 2025 |
| April 2, 2026 | Q4: October - December 2025 |
| July 3, 2026 | Q1: January - March 2026 |
| October 5, 2026 | Q2: 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.
Important Reminders:
- The amounts in the charts are guidelines only. Your official entitlement will be shown on your Notice of Determination from the CRA.
- All recipients must keep the CRA informed of any changes to address, family size, or marital situation.
- The GST/HST credit is recalculated every July based on your previous year's tax return.
- Payments are not taxable and do not need to be reported on your tax return.
- File your taxes every year, even if you had no income, to continue receiving the credit.
- The federal government has announced officially that traditional GST/HST Credit will be replaced with the new Canada Groceries and Essentials Benefit (CGEB).
- Eligible Canadians received a final, One-time GST/HST top-up payment equivalent to an extra 50% of their annual credit amount.
- Core CGEB eligibility guidelines and basic structure remain the same to the GST HST Credit
- Regular GST/HST credit quarterly payments will automatically increase by 25% for the next 5 years (2026 to 2031).
- More than 12 million low- and modest-income Canadians will benefit from these enhanced payments.
- Beneficiaries will get total annual support reaching up to $950 for single individuals and up to $1,890 for a family of four
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 rebate/credit calculator follows official CRA rules for the GST/HST credit calculation.
