About the Canada GST/HST Credit Calculator
This calculator estimates the tax-free quarterly payment that used to be called the GST/HST credit. From July 2026 the CRA renamed it the Canada Groceries and Essentials Benefit (CGEB) and raised the amounts by 25% for five years; eligibility and the calculation method are otherwise the same. Enter your 2025 adjusted family net income, whether you have a spouse or common-law partner and how many children under 19 you have to see your yearly entitlement and each of the four payments (July and October 2026, January and April 2027).
For the July 2026 to June 2027 period the maximums are $445 for you, $445 for a spouse or for the first child of a single parent, $234 for each other child, and a $234 single supplement. Singles without children phase into the supplement at 2% of income above $11,564. The total is then reduced by 5% of family net income above $46,432.
You get the benefit automatically when you file your tax return, even with no income, so filing every year matters. Some provinces add their own credits (such as the Ontario Trillium Benefit or BC Climate Action and Affordability payments) that are not included here.
With the default inputs, the yearly benefit (july 2026 – june 2027) is $679.00. Change any value above to recalculate instantly.
How to use the canada gst/hst credit calculator
- 1Choose your marital status as of the payment period.
- 2Enter the number of children under 19 who live with you.
- 3Enter your 2025 family net income (line 23600 for you and your partner).
- 4Read your yearly benefit and the amount of each quarterly payment.
Formula and method
The base amount is $445 for you, plus $445 for a spouse or common-law partner (or, for a single parent, for the first child) and $234 for each other child under 19. Single people also get a $234 supplement: single parents receive it in full, while singles without children receive 2% of net income above $11,564, up to $234 (fully phased in at $23,264).
The total is reduced by 5% of adjusted family net income (AFNI) above $46,432. The yearly entitlement for the 2025 base year is paid in four equal quarterly instalments from July 2026 to April 2027. These amounts include the 25% increase that took effect in July 2026 when the credit became the Canada Groceries and Essentials Benefit.
- AFNI
- Adjusted family net income for 2025 (you plus spouse/partner)
- Supplement
- Single supplement: up to $234, phased in at 2% above $11,564 for singles without children
Worked examples
Single, no children, $35,000 income
At $35,000 the single supplement is fully phased in (2% × $23,436 is more than $234), so the maximum is $445 + $234 = $679. Income is below $46,432, so there is no reduction: $679 a year, or $169.75 a quarter.
Single, no children, $20,000 income
The supplement is 2% of the $8,436 above $11,564, or $168.72, giving $445 + $168.72 = $613.72 a year — matching the CRA payment chart.
Couple with two children, $55,000 income
The family maximum is $445 + $445 + 2 × $234 = $1,358. Income is $8,568 above the $46,432 threshold, so the benefit falls by 5% of that ($428.40) to $929.60 a year, or $232.40 a quarter.
Single parent with one child, $50,000 income
A single parent gets $445 for themselves, $445 for the first child and the full $234 supplement, a maximum of $1,124. Reduced by 5% of $3,568 ($178.40), the yearly benefit is $945.60.
Frequently asked questions
What happened to the GST/HST credit in 2026?+
In July 2026 the GST/HST credit was renamed the Canada Groceries and Essentials Benefit (CGEB) and the amounts were increased by 25% for five years, from 2026 to 2031. Eligibility and the way it is calculated did not change.
How much is the GST credit for July 2026 to June 2027?+
The maximum is $679 a year for a single person, $890 for a couple, and $234 more for each child under 19 (single parents get $445 for their first child). It is reduced by 5% of family net income above $46,432.
When are the payments made?+
The yearly amount based on your 2025 tax return is paid in four instalments: July 2026, October 2026, January 2027 and April 2027, usually around the fifth of the month.
Do I need to apply for the GST/HST credit?+
No. The CRA determines your eligibility automatically when you file your income tax return. You must file every year, even if you had no income, and register children through the Canada child benefit application.
What was the one-time top-up payment in June 2026?+
Eligible recipients received a one-time payment on June 5, 2026 equal to 50% of their July 2025–June 2026 GST/HST credit, up to $267 for a single person or $349 for a couple without children. It is not included in this calculator.
Which income is used for the benefit?+
The July 2026 to June 2027 payments use your adjusted family net income from 2025: your net income (line 23600) plus your spouse’s or common-law partner’s, less certain items such as UCCB and RDSP amounts.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.