GST/HST Credit 2026: Amounts, Payment Dates, and the New Canada Groceries and Essentials Benefit
The 2026 GST/HST credit pays up to $533 (single) or $698 (couple) plus $184 per child. See payment dates, the June 5 top-up, and how it becomes the Canada Groceries and Essentials Benefit on July 3 — verified from Canada.ca.
Key Takeaways
- For July 2025 to June 2026 the GST/HST credit pays up to $533 (single), $698 (married/common-law), plus $184 for each child under 19.
- 2026 payment dates are January 5 and April 2, then July 3 and October 5 under the new name Canada Groceries and Essentials Benefit.
- A one-time GST/HST top-up was issued starting June 5, 2026 — 50% of your 2025–26 annual credit (up to $267 single, $349 couple, before children).
- The Canada Groceries and Essentials Benefit (CGEB) replaces the GST/HST credit on July 3, 2026 and is a 25% increase over the old credit.
The GST/HST credit pays up to $533 for a single person, $698 for a couple, plus $184 for each child under 19 during the July 2025 to June 2026 period. It is a tax-free quarterly payment from the Canada Revenue Agency that offsets the sales tax paid by low- and modest-income Canadians. In 2026 the program is changing names and growing: on July 3, 2026 it becomes the Canada Groceries and Essentials Benefit (CGEB). All amounts here come from the CRA’s How much you can get page.
2026 GST/HST Credit Payment Dates
The credit is paid quarterly, in the first few days of January, April, July, and October. Starting in July, payments continue under the CGEB name. The confirmed 2026 dates are:
| Payment | 2026 date | Based on |
|---|---|---|
| Q1 | January 5, 2026 | 2024 tax return |
| Q2 | April 2, 2026 | 2024 tax return |
| One-time top-up | Starting June 5, 2026 | 2024 tax return |
| Q3 (now CGEB) | July 3, 2026 | 2025 tax return |
| Q4 (now CGEB) | October 5, 2026 | 2025 tax return |
If your quarterly amount would be under $50, the CRA pays the whole year as a single lump sum in July.
Maximum Amounts (July 2025 – June 2026)
| Your situation | Maximum annual credit |
|---|---|
| Single individual | $533 |
| Married or common-law | $698 |
| Each child under 19 | $184 |
These amounts are based on your 2024 adjusted family net income and phase out as income rises. The CRA recalculates the credit every July using your most recent return.
The One-Time Top-Up (June 5, 2026)
As a bridge to the new benefit, the CRA issued a one-time GST/HST credit top-up starting June 5, 2026, equal to 50% of your total annual GST/HST credit for July 2025 to June 2026 (excluding provincial amounts). You qualified automatically if you were entitled to the January 2026 payment. According to the CRA’s one-time top-up page, the maximum top-up is:
| Situation | Single / single parent | Married / common-law |
|---|---|---|
| No children | $267 | $349 |
| 1 child | $441 | $441 |
| 2 children | $533 | $533 |
| 3 children | $625 | $625 |
| 4 children | $717 | $717 |
The top-up may still appear as “GST/HST credit” on your bank statement while financial institutions update their systems.
The Canada Groceries and Essentials Benefit (CGEB)
Starting July 3, 2026, the GST/HST credit is replaced by the Canada Groceries and Essentials Benefit. Per Finance Canada, it is built on the GST/HST credit but is 25% larger, delivering $8.6 billion in additional support from 2026–27 through 2030–31 and reaching about 500,000 more people. Combining the one-time top-up with the enriched benefit, Finance Canada projects:
- A family of four: up to $1,890 in 2026, and about $1,400 a year for the next four years.
- A single person: up to $950 in 2026, and about $700 a year for the next four years.
You do not need to apply — eligibility carries over automatically from the GST/HST credit, as long as you keep filing your taxes.
Who Qualifies
You are automatically considered for the GST/HST credit (and the CGEB) when you file your tax return. You must be a resident of Canada for tax purposes and generally 19 or older. New residents can apply using the CRA’s newcomer forms. Filing your 2024 return — even with no income — is what triggers both the regular credit and the June 2026 top-up.
Frequently Asked Questions
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Marcus Chen
Debt Relief Expert & Founder, CollectorHQ
Marcus Chen has researched and written about Canadian debt relief since 2016 — consumer proposals, bankruptcy, CRA collections, wage garnishment, and provincial debt law. Founder of CollectorHQ, Canada’s independent debt-relief education resource.
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