Ontario Sales Tax Credit (OSTC) Calculator 2026

👤 Personal information

Your Age

Spouse/Partner's Age

Marital Status

Number of Dependent Children

Adjusted Family Net Income ($)

✅ Eligibility confirmation

All requirements must be confirmed to be eligible for OSTC.

I was a resident of Ontario at some time before June 1, 2027.

I am 19 years of age or older (OR currently/previously married or in a common-law relationship OR am a parent who lives/lived with my child).

I filed my 2025 income tax and benefit return.

Step 1 — Determine Base Maximum

Base credit for you$378

Spouse / Common-Law ($378)$0

Dependent children ($378 each)$0

Total Base Maximum$378

Step 2 — Income Threshold

Your household typeSingle, no children

Income threshold applied$29,047

Step 3 — Income Reduction

Adjusted family net income$0

Excess income over threshold$0

Reduction (4% of excess)$0

Step 4 — Final OSTC

Base Maximum minus Reduction$0

Annual OSTC$0

Monthly OSTC (÷ 12)$0

Income cut-off (no payment if ≥)$0

Payment method—

❓ FAQ

What is the Ontario Sales Tax Credit (OSTC)? ▼

The OSTC is a tax-free payment to help low- to moderate-income Ontarians with the sales tax they pay. It is part of the Ontario Trillium Benefit (OTB).

Who is eligible for the OSTC? ▼

You must be an Ontario resident, meet age/parental requirements (19+, or have a spouse, or be a parent), and file your income tax return.

How much can I receive from the OSTC? ▼

For 2026, you can receive up to $378 for yourself, plus up to $378 for your spouse or common-law partner, and up to $378 for each dependent child under 19.

How is the OSTC calculated? ▼

The credit is reduced by 4% of your adjusted family net income over the applicable threshold. For single individuals with no children, the threshold is $29,047. For families, the threshold is $36,309. Senior families may use the higher $37,273 threshold.

Does the seniors' income threshold apply to OSTC? ▼

Yes. If you or your spouse/common-law partner is 64 years old or older on December 31, 2025, AND you are married/common-law OR have a qualified dependant, the higher seniors' threshold of $37,273 applies for the 2026 benefit year.

Does the OSTC affect my GST/HST credit? ▼

No. The OSTC does not affect your GST/HST credit payments. You can receive both credits.

When are OSTC payments made? ▼

If your total OTB entitlement exceeds $500, you receive monthly payments from July 2026 to June 2027 (or a single lump sum in June 2027). If $500 or less, you receive a single payment in July 2026.

What if my OSTC is between $2 and $10? ▼

If your total OSTC is more than $2 but less than $10, it is increased to $10. If it is $2 or less, no payment is issued.

Who receives the OSTC if I'm married? ▼

Only one spouse is eligible for the OSTC. The credit is paid to the spouse whose T1 return is assessed first. If one spouse is a senior, the senior spouse may become the eligible recipient once their return is assessed.

Does age change my OSTC amount? ▼

Age does not change the per-person $378 amount. However, seniors (64+) who are married/common-law or have dependants may benefit from a higher income threshold ($37,273 vs $36,309), which means they can earn more before the credit begins to reduce.

Ontario Sales Tax Credit OSTC Calculator 2026

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