GST/HST Credit Canada 2026 — Who Qualifies & How Much You Get

What is the GST/HST Credit?

The GST/HST Credit is a tax-free quarterly payment from the federal government designed to offset some of the goods and services tax (GST) or harmonized sales tax (HST) paid by low and moderate-income Canadians. It is one of the most widely received benefits in Canada — over 12 million Canadians receive it.

The credit is income-tested. It phases out gradually as your net family income increases above the threshold. For the 2025–2026 benefit year, the phase-out begins around $40,000 for a single person with no children.

Automatic but requires tax filingYou do not apply for the GST/HST Credit separately — the CRA automatically determines your eligibility when you file your annual tax return. If you don't file taxes, you won't receive it even if you qualify. This is the single most important reason for low-income Canadians to file taxes every year.

GST/HST Credit calculator 2026

✦ Estimate your GST/HST Credit

Marital status

Number of children under 19

Net family income (2024 tax return)

Estimated annual GST/HST Credit

Paid in 4 quarterly instalments

Per quarter

Apr 4, 2026

Next payment date

2026 payment amounts and dates

Situation	Annual maximum	Per quarter
Single person	$533	$133.25
Married / common-law couple	$700	$175.00
Each child under 19	+$184	+$46.00

GST/HST Credit payment dates in 2026: January 3, April 4, July 4, October 3.

Payments under $50 are paid annuallyIf your total annual GST/HST Credit is less than $50, the CRA pays the full amount in one lump sum in July rather than quarterly instalments.

Who qualifies?

To receive the GST/HST Credit you must be a Canadian resident for tax purposes, be 19 years of age or older (or have a spouse/common-law partner, or be a parent), and have filed a tax return for the previous year. There is no minimum income requirement — even Canadians with zero income can receive the full credit.

The credit phases out as income rises. For the 2025–2026 benefit year (based on 2024 income), the full credit is available below approximately $40,000 for a single person. Above this amount the credit reduces gradually until it reaches zero at roughly $55,000 for a single person.

Provincial supplements — extra credits you may be missing

Several provinces offer additional sales tax credits that are administered alongside the federal GST/HST Credit and calculated automatically when you file your taxes. These include the Ontario Trillium Benefit, the BC Climate Action Tax Credit, the Alberta Carbon Tax Rebate, the New Brunswick HST Credit, and others.

Many Canadians receive these automatically but don't realize they qualify for additional amounts. Use GovGuide to scan your complete provincial benefit entitlements.

Frequently asked questions

Do I need to apply for the GST/HST Credit?›

No. The CRA automatically assesses your eligibility when you file your income tax return. There is no separate application. If you are filing for the first time, check the box on your return indicating you want to be considered for the GST/HST Credit and any provincial/territorial credits.

I have zero income — do I still qualify?›

Yes. Zero-income Canadians who file a tax return can receive the full GST/HST Credit. This is one of the most important reasons for low-income Canadians — including students, new immigrants, and people on social assistance — to file a tax return every year even with no income.

What happens if I miss filing my taxes?›

Your GST/HST Credit payments will stop. The CRA cannot calculate your benefit without a tax return. If you file late, the CRA will reassess your credit and may issue retroactive payments, but you cannot receive more than what would have been paid had you filed on time. File as soon as possible if you are behind.

How does my marital status affect the credit?›

Married and common-law couples receive a combined credit based on combined net family income. One partner receives the payment on behalf of the household — typically the lower-income partner. If you separate, notify the CRA immediately as your credit amount and the income used to calculate it will change.

Is the GST/HST Credit taxable?›

No. GST/HST Credit payments are completely tax-free and do not need to be reported as income on your tax return. They also do not affect your eligibility for other income-tested benefits such as the Canada Child Benefit or Guaranteed Income Supplement.

Can newcomers to Canada receive the GST/HST Credit?›

Yes. New immigrants and permanent residents who become Canadian residents for tax purposes can receive the GST/HST Credit. In your first year in Canada, complete Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada) to apply, as you won't have a prior-year tax return on file.