GST/HST Credit Eligibility and 2026 Payment Amounts: Full Guide

June 23, 2026
Admin
Canada 101
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The GST/HST credit is a tax-free quarterly payment from the Canada Revenue Agency (CRA) that helps low- and modest-income individuals and families offset the GST or HST they pay on everyday purchases. This guide focuses on who actually qualifies in 2026 and how much you can expect — for the practical mechanics of when payments arrive and how to apply, see our companion guide, GST Payments in Canada: How and When You Get Paid.

Who Is Eligible

You generally qualify for the GST/HST credit if you:

Are a resident of Canada for income tax purposes in the month before, and at the start of, the payment month
Are 19 years of age or older (or have a spouse, common-law partner, or are a parent living with your child)
File an income tax return, even if you had no income — the CRA uses your return to calculate eligibility automatically

Newcomers to Canada do not need to wait for their first tax return: you can apply directly using Form RC151 (no children) or Form RC66 (with children) as soon as you establish residency.

How Much You Can Get in 2026

For the current benefit year (July 2025 to June 2026, based on 2024 income), the maximum annual amounts are:

$533 for a single individual
$698 for a married or common-law couple
$184 for each child under 19

The full amount is paid to households with adjusted family net income up to roughly $45,521; above that, the credit is gradually reduced by 5% of income over the threshold until it phases out completely. Your exact entitlement depends on your family size, marital status, and net income, so check your specific numbers in CRA My Account.

Important 2026 Change: The Credit Is Being Renamed and Increased

Starting in July 2026, the GST/HST credit is being replaced by the new Canada Groceries and Essentials Benefit (CGEB). The eligibility rules and calculation method stay the same, but payment amounts increase by 25% for five years (2026 to 2031). A one-time top-up tied to the January 2026 GST/HST credit was also issued on June 5, 2026, ahead of the transition. If you are already receiving the GST/HST credit, you do not need to reapply — the CRA will automatically move you to the new benefit.

Not the Same as the New Housing Rebate

Don’t confuse this quarterly credit with the one-time GST Rebate for First-Time Home Buyers, which is a separate program tied to purchasing a new home, not an ongoing income-based benefit.

Other Benefits Newcomers Should Check

The Canada Child Benefit (CCB), if you have children
Provincial Nominee Program-linked settlement supports, if you arrived through a provincial nominee pathway
Personal health insurance options for newcomers while provincial coverage activates

Frequently Asked Questions

Do I need to apply for the GST/HST credit every year?

No. Once you file a tax return, the CRA automatically assesses your eligibility and adjusts your payment each July based on your previous year’s income.

Can newcomers and temporary residents get the credit?

Yes, if you meet Canadian tax residency requirements. New permanent residents typically apply with Form RC151 or RC66 rather than waiting for their first tax return.

How is this different from the GST New Housing Rebate?

The housing rebate is a one-time amount tied to buying a new home (see our 2026 GST housing rebate guide); the GST/HST credit is an ongoing quarterly payment based on income, unrelated to home buying.