About the Canada GIS Calculator
The Guaranteed Income Supplement (GIS) is a non-taxable monthly benefit paid on top of Old Age Security to low-income seniors in Canada. This calculator estimates your GIS for the October to December 2026 quarter using the rules in the Old Age Security Act: the base supplement falls by $1 for every $2 of income (for couples, $1 for every $4 of combined income per person), and the extra "top-up" portion falls by 25 cents per dollar above $2,000 of income ($4,000 combined for couples).
Enter your previous-year income other than OAS and GIS — CPP or QPP, workplace pensions, RRIF withdrawals, interest and so on — plus any employment or self-employment earnings. The first $5,000 of work income and half of the next $10,000 are exempt. Couples enter both partners’ figures; the result is the GIS paid to each person who receives OAS.
For October–December 2026 the maximum GIS is $1,138.90 a month for a single senior and $685.56 for each partner when both receive OAS. Results are estimates within about $1 of Service Canada’s rate tables; couples where one partner receives the Allowance should use the official estimator, and amounts change every January, April, July and October with inflation.
With the default inputs, the estimated gis per month is $462.45. Change any value above to recalculate instantly.
How to use the canada gis calculator
- 1Choose single, or whether your spouse or partner receives OAS.
- 2Enter last year’s income other than OAS and GIS.
- 3Enter any employment or self-employment income separately so the exemption is applied.
- 4For couples, enter your partner’s income too.
- 5Read your estimated monthly GIS and your combined OAS and GIS.
Formula and method
Under section 12 of the Old Age Security Act the base supplement is reduced by $1 for each full $2 of monthly income; under section 12.1 the top-up is reduced by $1 for each $4 of monthly income above $2,000 a year ($4,000 of combined income for couples). Monthly income is rounded down to a multiple of $2 (base) or $4 (top-up). For couples who both receive OAS, each partner’s monthly income is 1/24 of the couple’s combined income. If your spouse receives neither OAS nor the Allowance, the full OAS amount (rounded up to $4) is first set aside from combined income, which is why that limit is higher.
Income means net income for the previous calendar year excluding OAS and GIS, minus the first $5,000 of employment and self-employment income and 50% of the next $10,000. The base and top-up amounts for October–December 2026 are derived from Service Canada’s published maximums and income cut-offs.
- Base
- Maximum base supplement for your situation
- Top-up
- Maximum GIS top-up (about $176 single, $50 per partner for couples)
- Income
- Previous-year income counted for GIS (yearly)
Worked examples
Single senior with $12,000 of CPP and pension income
Monthly income is $1,000, so the base supplement falls by $500 to $462.45. The top-up is used up once income passes about $10,500, so it is nil. GIS is about $462 a month, roughly $5,549 a year.
Single senior with only $4,000 of income
Monthly income of $333 (rounded to $332) cuts the base by $166 to $796.45. Income above $2,000 is $166.67 a month (rounded to $164), cutting the top-up by $41 to $135.45 — about $931.90 a month in total.
Couple both on OAS with $16,000 combined income
Each partner’s monthly income is $16,000 ÷ 24 = $666.67, rounded to $666, so each base supplement falls by $333. The couple’s top-up is used up at $8,800 of combined income. Each partner gets about $302.78 a month.
Working senior: $6,000 pension plus $12,000 wages
The first $5,000 of wages and half of the next $7,000 are exempt, so only $3,500 of wages count, for $9,500 in total. That leaves about $567.45 of base GIS plus $20.45 of top-up — $587.90 a month.
Frequently asked questions
What is the maximum GIS in 2026?+
For October to December 2026 the maximum GIS is $1,138.90 a month for a single, widowed or divorced senior, or when your spouse does not receive OAS, and $685.56 a month for each partner when both receive OAS.
What is the income limit for GIS?+
For October–December 2026 you can get some GIS if your income is under $23,112 (single), under $30,528 combined if your spouse receives OAS, or under $55,392 combined if your spouse receives neither OAS nor the Allowance. OAS itself is not counted.
Does CPP reduce my GIS?+
Yes. CPP and QPP pensions count as income for GIS, so every $2 of CPP reduces the single base supplement by $1, and the top-up is reduced faster. OAS and GIS themselves are excluded.
Can I work and still get GIS?+
Yes. The first $5,000 of employment or self-employment income each year is fully exempt and 50% of the next $10,000 is exempt, so up to $10,000 of work income can be ignored.
Is GIS taxable?+
No. GIS is not taxable, but you must report it on your tax return (line 14600, then deducted at line 25000). Filing your return every year lets Service Canada renew your GIS automatically.
Why do RRSP and RRIF withdrawals matter for GIS?+
Withdrawals count as income in the year received and reduce the following year’s GIS, often by 50 cents per dollar or more. TFSA withdrawals do not count, which is why many low-income seniors prefer TFSAs.
Results are estimates for educational purposes and are not financial advice. Rates, fees and terms vary — confirm with your lender or a licensed advisor before making decisions.