GIS amount in 2026: maximums for singles and couples, and how income reduces it

GIS amount maximums by situation

Your maximum GIS amount depends on your marital status and on which benefit your spouse or common-law partner receives. There are four situations. The figures below are the October to December 2026 maximums published by Employment and Social Development Canada, including the top-ups paid to the lowest-income recipients.

The income cut-off is the point where GIS ends completely. The top-up cut-off is lower: below it, part of your maximum comes from a top-up aimed at seniors with the least income, and above it that top-up portion is no longer paid.

GIS amount for a single person

A single, widowed or divorced senior can receive up to $1,138.90 a month in GIS on top of the OAS pension. With the full $762.50 OAS at ages 65 to 74, that is up to $1,901.40 a month in total. The supplement stops once annual income reaches $23,112.

The single rate is also used when your spouse or partner receives neither OAS nor the Allowance, typically because they are younger than 60. In that case the income limit is the couple's combined income, up to $55,392.

GIS amount for a couple

When both partners receive the OAS pension, each can receive up to $685.56 a month in GIS, or $1,371.12 for the household. The pair qualifies only while combined income, not counting OAS, stays under $30,528.

If one partner is 60 to 64 and gets the Allowance, the older partner's GIS maximum is still $685.56, but the combined income limit rises to $42,768. The younger partner's Allowance can be up to $1,448.06 a month. Widowed people aged 60 to 64 should look at the Allowance for the Survivor instead.

What income counts toward the GIS limit

GIS uses your net income from the previous year's tax return, but some income is left out. According to ESDC, the income cut-offs do not include the OAS pension itself, the first $5,000 of employment or self-employment income, or half of such income between $5,000 and $15,000.

• Generally counted: CPP or QPP pensions, workplace pensions, RRIF and RRSP withdrawals, interest, dividends, rental income, taxable capital gains, and employment income above the exempt amounts.
• Not counted: the OAS pension, the first $5,000 of work income, and 50% of the next $10,000 of work income.

Worked example

Take a single 68-year-old with $9,000 of CPP and $8,000 of part-time wages in 2025. The first $5,000 of wages is ignored, and only half of the remaining $3,000 counts, so $1,500 of wages is included. Counted income is $9,000 plus $1,500, or $10,500.

That is well under the $23,112 cut-off, so this person gets a partial GIS. It is just over the $10,496 top-up cut-off, so the top-up portion does not apply. The exact monthly amount comes from Service Canada's rate tables, which you can test in the Old Age Security Benefits Estimator.

How GIS is calculated from year to year

GIS is set once a year, in July, from the previous calendar year's income. The July 2026 to June 2027 amount is based on 2025 income. Between July reviews, the dollar amounts still move each quarter with inflation, but your income figure stays the same.

Because the benefit reduces as income rises, a one-time spike such as a large RRIF or RRSP withdrawal can shrink or end your GIS for a full year. Our GIS clawback page explains how that reduction works and how to plan around it.

If your income dropped this year, for example because you stopped working, Service Canada can base your GIS on an estimate of current-year income instead of waiting for next July. Call them and have both partners' income details ready.

GIS amounts over the past year

GIS rises every time OAS is indexed, in January, April, July and October. The single-person maximum has climbed by about $33 a month in a year.

For October to December 2026, the maximums rose 1.4%: the single-person maximum is now $1,138.90 a month, up from $1,123.17 in July to September. The higher amounts are first paid on October 28, 2026. The January to March 2027 amounts are not yet announced. Payments arrive on the GIS payment dates together with OAS.

Who can get GIS and how to start it?

You must be 65 or older, receive the OAS pension, live in Canada, have income under the cut-off for your situation, and not be under a sponsorship agreement. Since October 1, 2025, sponsored immigrants cannot get GIS for the whole length of the sponsorship, and parent and grandparent sponsorships outside Quebec now run 20 years.

1. Watch for a letter shortly after your 64th birthday. Service Canada tries to enrol eligible people automatically.
2. If you are asked to apply, or you applied for OAS but never for GIS, apply online in My Service Canada Account.
3. If you cannot apply online, mail form ISP-3025, Application for the Guaranteed Income Supplement, or ISP-3550 if you are applying for OAS and GIS together.
4. File a tax return every year by April 30 so the benefit renews.

New to the program? Our what is GIS explainer covers the basics, and the OAS payment dates hub links every guide in this section.