Estimate your GST/HST credit for the July 2026 to June 2027 benefit year. In July 2026 the credit was renamed the Canada Groceries and Essentials Benefit and increased by 25%, with the same eligibility and calculation as before. It is based on your 2025 adjusted family net income. A single person with $30,000 of income gets the full $679 a year, paid as four quarterly payments of $169.75.
GST/HST Credit Calculator
Canada Groceries and Essentials Benefit, July 2026 to June 2027 · Updated October 13, 2026
- Each quarterly payment
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- How it is paid
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- Amount before the income reduction
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- Income reduction
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Based on the CRA amounts for the 2025 base year. Provincial and territorial credits paid with the benefit are not included.
Amounts for July 2026 to June 2027
| July 2026 to June 2027 (2025 income) | July 2025 to June 2026 (2024 income) | |
|---|---|---|
| You | $445 | $349 |
| Your spouse or common-law partner | $445 | $349 |
| First child of a single parent | $445 | $349 |
| Each other child under 19 | $234 | $184 |
| Single supplement (no spouse) | Up to $234 | Up to $184 |
| Single supplement starts at net income of | $11,564 | $11,337 |
| Reduction of 5% starts at family net income of | $46,432 | $45,521 |
How the benefit is calculated
- Add $445 for you and $445 for your spouse or common-law partner. A single parent gets $445 for the first child instead of $234.
- Add $234 for each other child under 19 who lives with you.
- If you are single with no children, the $234 supplement builds up at 2% of your net income above $11,564, so you get all of it from $23,264. Single parents get the full supplement.
- Subtract 5% of your adjusted family net income above $46,432. What is left is your yearly amount, paid in four equal parts.
Examples
| Family | 2025 family net income | Per year | Per quarter |
|---|---|---|---|
| Single, no children | $10,000 | $445.00 | $111.25 |
| Single, no children | $20,000 | $613.72 | $153.43 |
| Single, no children | $50,000 | $500.60 | $125.15 |
| Single parent, 1 child | $25,000 | $1,124.00 | $281.00 |
| Couple, 2 children | $40,000 | $1,358.00 | $339.50 |
| Couple, no children | $55,000 | $461.60 | $115.40 |
| Single parent, 2 children | $70,000 | $179.60 | One payment in July |
Payment dates
The benefit is paid four times a year. The 2026-27 payments are on July 3, 2026 and October 5, 2026, then in January and April 2027. If your quarterly amount would be less than $50, the CRA pays the whole year's amount in one payment in July instead. The payments are tax-free.
The one-time top-up in June 2026
Before the increase took effect, the CRA paid a one-time top-up on June 5, 2026 to everyone who was entitled to the GST/HST credit in January 2026. In most cases it was 50% of the July 2025 to June 2026 credit, up to $267 for a single person and $349 for a couple, plus more for children. It was paid automatically; if you haven't filed your 2024 return, filing it can still trigger the payment.
Who can get it
- You must be a resident of Canada for tax purposes and at least 19, or have a spouse or common-law partner, or be a parent living with your child.
- You and your spouse or partner must both file a tax return each year, even with no income. There is no separate application.
- Payments from July 2027 will be based on your 2026 return, so tell the CRA about changes in marital status or children right away.
FAQ
Is the GST/HST credit gone?
No, it was renamed. The Canada Groceries and Essentials Benefit replaced the GST/HST credit in July 2026 with a 25% higher amount for five years, from 2026 to 2031. The way it is calculated has not changed.
Why is my payment different from this estimate?
The CRA uses your family situation at the start of each payment month, and some provinces add their own credits to the same payment. A change in marital status or a new child also changes the amount.
Does an RRSP contribution increase my benefit?
It can. RRSP and FHSA deductions lower your net income, so if your family income is above $46,432, every $1,000 of deduction raises the yearly benefit by $50.
Related calculators
- Canada Child Benefit CalculatorMonthly CCB from July 2026
- Canada Sales Tax CalculatorGST, HST and PST by province
- Canada Income Tax Calculator 2026Your 2026 tax and take-home pay
Sources
- CRA: Canada Groceries and Essentials Benefit
- CRA: Payment amounts (July 2026 to June 2027)
- CRA: Payments chart, 2025 base year
- CRA: Payment dates
- CRA: One-time GST/HST credit top-up payment (June 5, 2026)
- Department of Finance: Enhanced Canada Groceries and Essentials Benefit
Figures current as of October 13, 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
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