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GST/HST Credit Calculator

2025
Your Details
$
Your GST/HST Credit

Quarterly Payment

$132.25

Annual Credit

$529.00

Maximum Possible

$529.00

Credit Breakdown
Phase-Out Calculation
Base amount (individual)$529.00
Maximum credit$529.00
Phase-out threshold$45,421.00
Income above threshold$0.00
Reduction (5% of excess)-$0.00
Annual GST/HST credit$529.00
Quarterly payment$132.25
Frequently Asked Questions

Everything you need to know about the GST/HST credit

You are automatically considered for the GST/HST credit when you file your annual income tax return. You do not need to apply separately. To be eligible, you must be a Canadian resident for tax purposes, be at least 19 years old (or have a spouse/common-law partner, or be a parent living with your child). New residents should notify the CRA of their arrival date. You must file a tax return each year, even if you have no income, to continue receiving the credit.
The GST/HST credit is paid quarterly: in January, April, July, and October. The July payment marks the start of a new benefit year, recalculated based on your previous year tax return. For example, payments from July 2025 through April 2026 are based on your 2024 tax return. If your annual entitlement is less than $50, it is paid as a single lump sum in July.
For 2025, the GST/HST credit begins to phase out when adjusted family net income exceeds $44,530. The credit is reduced by 5% of income above this threshold. A single person with no children receives a maximum of $519 annually. A couple receives up to $1,038 ($519 + $519), and each child adds $171. The credit phases out completely at higher incomes depending on family size.
If you have a spouse or common-law partner, the GST/HST credit is calculated based on your combined family net income. Only one partner receives the payment. If you are single with no children, the credit is based on your individual net income. The base amount is $519 for yourself and $519 for your spouse/partner, plus $171 per dependent child under 19.
Yes, you receive an additional $171 per year for each dependent child under 19. This is added to your base GST/HST credit amount before the income-based phase-out is applied. Children must be registered for the Canada Child Benefit to be counted. The child credit is paid to the same parent who receives the CCB for that child.
No, the GST/HST credit is a tax-free benefit. You do not need to report it as income on your tax return. It is a refundable tax credit intended to offset the GST/HST paid by low- and moderate-income individuals and families. The credit is indexed to inflation and adjusted annually.

CRA-Aligned: This calculator uses official CRA GST/HST credit rates and thresholds for the 2025 benefit year. The credit is automatically calculated when you file your tax return. For a definitive assessment, contact the Canada Revenue Agency.

More Information
Understanding the GST/HST Credit in Canada

How the credit helps offset sales tax for low and modest-income Canadians

What is the GST/HST credit?

The GST/HST credit is a tax-free quarterly payment from the CRA that helps low and modest-income individuals and families offset the GST/HST they pay on everyday purchases. For 2024-2025, the maximum annual credit is $519 for a single person, $680 for a married or common-law couple, and $179 for each child under 19.

Who is eligible for the GST/HST credit?

You are eligible if you are a Canadian resident for tax purposes and are at least 19 years old, or have a spouse or common-law partner, or are a parent. You must file your tax return each year to receive the credit — the CRA uses your return to determine your eligibility and payment amount. There is no separate application form.

How is the credit amount calculated?

The CRA calculates your credit based on your adjusted family net income from the previous tax year. If your income is below the phase-out threshold (about $44,530 for a single person), you receive the full amount. Above that, the credit is reduced by 5% of income exceeding the threshold until it reaches zero.

When are GST/HST credit payments made?

Payments are made quarterly in January, April, July, and October. The July payment starts a new benefit year based on your most recent tax return. Payments are made by direct deposit or cheque. If your annual credit is less than $50, you receive a single lump sum in July instead of four quarterly payments.

Does the GST/HST credit affect other benefits?

No. The GST/HST credit is tax-free and does not count as income for any federal income-tested benefit. It does not reduce your Canada Child Benefit, GIS, or other credits. It is a straightforward cash payment designed to help offset the regressive nature of the sales tax system.

What if your income changes during the year?

The credit is based on your previous year's income, so a change in income during the current year does not immediately affect your payments. Your new income will be reflected in the next benefit year starting in July. If your income drops significantly, you may qualify for a larger credit the following year.

Do newcomers to Canada qualify?

Yes. If you are new to Canada, you can apply for the GST/HST credit by filing Form RC151 (GST/HST Credit Application for Individuals Who Become Residents of Canada). You do not need to wait until tax season. Once approved, the CRA will issue payments for the remaining quarters of the benefit year.

CRA-Aligned: Based on 2025 CRA rates and thresholds. For personal advice, speak to a qualified accountant or tax professional.

Disclaimer: This calculator provides estimates based on current CRA rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant before making financial decisions. Read our terms

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