GIS Earnings Exemption Calculator 2026 | Guaranteed Income Supplement

STEP 1 — Total Earnings

Employment Income$0

Self-Employment Income$0

Total Earnings$0

STEP 2 — Full Exemption (First $5,000)

Full exemption cap$5,000

Exempt amount (full)$0

STEP 3 — Partial Exemption ($5,000 to $15,000)

Earnings in partial range$0

Exempt amount (partial, 50%)$0

STEP 4 — Total Exempt

Full + Partial Exemption$0

STEP 5 — Countable Earnings

Total Earnings − Total Exempt$0

STEP 6 — GIS Benefit Impact

GIS reduction without exemption$0

GIS reduction with exemption$0

Annual GIS Increase$0

Monthly GIS Increase$0

📊 Income type reference

Income Type	Exempt?	Counts for GIS?
Employment Income	Yes (up to $10K)	Only above exemption
Self-Employment Income	Yes (up to $10K)	Only above exemption
CPP/QPP	No	Fully counted
Pension Income	No	Fully counted
RRSP/RRIF Withdrawals	No	Fully counted
Investment Income	No	Fully counted
Rental Income	No	Fully counted

⚠️ This calculator provides estimated GIS Earnings Exemption amounts for informational purposes only. Actual exemption amounts and GIS payments are determined by Service Canada based on your income tax return and individual circumstances. This tool uses the official GIS earnings exemption rules effective July 2020 and updated for 2026 but should not be considered as official confirmation of benefit amount. Always verify with Service Canada or consult a qualified tax professional.

❓ FAQ

What is the GIS Earnings Exemption? ▼

The GIS Earnings Exemption allows working seniors to earn income without losing their entire GIS benefit. The first $5,000 of employment and self-employment income is fully exempt, and 50% of the next $10,000 is also exempt.

How much can I earn without losing GIS? ▼

You can earn up to $5,000 annually without any GIS reduction. Between $5,000 and $15,000, only half counts against your GIS.

What is the maximum exemption? ▼

The maximum exemption is $10,000 of the first $15,000 earned. This means only $5,000 of $15,000 in earnings is counted for GIS purposes.

Does the exemption apply to self-employment income? ▼

Yes. Since July 2020, the exemption applies to both employment and self-employment income.

How much does the exemption increase my GIS? ▼

The exemption reduces your countable earnings by up to $10,000, which means your GIS is reduced by $5,000 less (since GIS reduces by 50% of countable income). This translates to an annual GIS increase of up to $5,000.

What happens if I earn more than $15,000? ▼

All earnings above $15,000 are fully counted for GIS reduction. The exemption does not apply to amounts beyond $15,000.

Does the exemption apply to CPP or pension income? ▼

No. The exemption only applies to employment and self-employment income. CPP, pension, RRSP/RRIF withdrawals, investment income, and rental income are fully counted.

How do I claim the GIS Earnings Exemption? ▼

The exemption is applied automatically when you file your income tax return. You report your employment and self-employment income on your return, and the CRA shares this information with Service Canada.

Is there a maximum income for the exemption? ▼

The exemption applies to the first $15,000 of employment and self-employment income. There is no income cap for eligibility, but the exemption itself caps at $10,000.

When did the enhanced exemption start? ▼

The enhanced exemption (increasing from $3,500 to $5,000 and extending to self-employment) took effect in July 2020.

Canada GIS Working Income Exemption Calculator 2026

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