GST credit amount for 2026-27: maximums, per-child amounts and worked examples

How much is the GST credit for July 2026 to June 2027?

The maximum GST credit amount for July 2026 to June 2027 is $679 a year for a single person, $890 for a married or common-law couple, and $234 for each eligible child under 19, according to the Canada Revenue Agency (CRA). Since July 2026 the credit is paid under the name Canada Groceries and Essentials Benefit (CGEB), but the amounts are worked out the same way.

These are yearly totals. The CRA pays a quarter of your yearly amount in July, October, January and April, so a couple with two children at the maximum receives $339.50 each time. The dates for each instalment are on CGEB payment dates.

How the GST/HST credit amount is built

Your GST/HST credit amount is the sum of a few fixed pieces, less a reduction if family income is above the threshold. The CRA publishes the pieces in its payment amounts table for each base year (CRA, payment amounts).

• $445 for you.
• $445 for a spouse or common-law partner, or, if you are a single parent, for your first eligible child.
• $234 for each other eligible child under 19.
• Up to $234 extra if you are single. Single people without children earn this at 2% of adjusted net income above $11,564, so it is fully in place at $23,264. Single parents receive the full extra amount regardless of income.
• Minus 5% of adjusted family net income above $46,432.

Adjusted family net income is the line 23600 net income of you and your spouse or partner, combined, with Universal Child Care Benefit and registered disability savings plan income taken out (and any repayments of those added back), as the CRA defines it on its payments chart.

How much is the GST credit per child?

Each eligible child under 19 adds $234 a year for July 2026 to June 2027, or $58.50 a quarter. In a single-parent family the first child counts for $445 instead, the same as a spouse would, which is why a single parent with one child can receive $1,124.

Parents who share custody of a child may each receive half of that child's amount, $117 a year. Children drop out of the calculation after they turn 19, and at that point they can qualify for the credit in their own right.

How much is the GST credit for a single person?

A single person with no children can receive up to $679 a year for 2026-27, but only once adjusted net income reaches $23,264. Below that, the extra single amount is still phasing in, so a very low income gives a smaller credit than a modest one.

How income lowers the GST credit amount

Once adjusted family net income passes $46,432, the credit falls by 5 cents for every dollar above that line. It keeps falling until it reaches zero, and the zero point moves higher the more people are in the household.

The CRA publishes a payments chart with amounts at income steps from $11,564 up to $85,000; it is the quickest way to sanity-check your own figure. You can also plug your numbers into our GST credit calculator.

Worked examples for 2026-27

Each example uses the CRA's published components for the 2025 base year. Results are yearly amounts; divide by four for each payment.

1. Single, no children, income $18,000. Extra single amount: 2% of ($18,000 minus $11,564) = $128.72. Total: $445 + $128.72 = $573.72, or $143.43 per quarter.
2. Single, no children, income $52,000. Full amount $679, less 5% of ($52,000 minus $46,432) = $278.40. Total: $400.60, or $100.15 per quarter.
3. Couple, two children, income $40,000. $445 + $445 + $234 + $234 = $1,358. Income is under $46,432, so no reduction: $339.50 per quarter.
4. Couple, two children, income $62,000. $1,358 less 5% of $15,568 ($778.40) = $579.60, or $144.90 per quarter.
5. Single, no children, income $59,000. $679 less $628.40 = $50.60 for the year. The quarterly share would be $12.65, under $50, so the CRA paid all $50.60 on July 3, 2026.

GST/HST credit amounts 2026 compared with 2025-26

Every component rose in July 2026, when the credit was renamed and increased by 25% on top of the usual yearly indexation. The CRA says the higher level is set to apply from 2026 to 2031.

Calendar year 2026 was unusual because it mixed both rates plus a one-time top-up on June 5, 2026 worth half of the 2025-26 credit. The CRA's own examples put that top-up at $533 for a family of four with $40,000 of income and $267 for a single person with $25,000. That was a separate payment from the earlier grocery rebate.

Which tax return sets your amount (the base year)

The July 2026 to June 2027 amount is calculated from your 2025 tax return, known as the 2025 base year. Your household as of the payment date matters too: the CRA uses the current number of children and your current marital status, which is why reporting changes promptly affects the amount.

The next recalculation happens in July 2027, using 2026 returns. The 2026 base-year amounts and income thresholds had not been published as of October 20, 2026; the CRA typically posts them before the July payment.

Why is my GST credit lower than the maximum?

• Your 2025 family income was above $46,432, so the 5% reduction applies.
• You are single with income under $23,264, so the extra single amount is only partly phased in.
• Your spouse's income was added in: the credit uses combined family income, not just yours.
• You share custody, so you receive half of a child's amount.
• A child turned 19 and no longer counts.
• The CRA applied part of the payment to a debt or overpayment.

If none of these fits, compare the income and family details on your CGEB notice with your records. Eligibility rules are on GST credit eligibility, and the full cluster is summarized in the GST credit guide.