2025 GST/HST Credit Amounts: Eligibility, Dates, and Calculations

If you’re planning your household budget for 2025, the GST/HST credit is one payment you can count on. The Canada Revenue Agency (CRA official calculation page) has confirmed maximum annual amounts of $533 for singles and $698 for couples, based on 2024 tax returns, and we’ll break down exactly what you’ll receive, when to expect it, and how your family situation affects the total.

Maximum annual amount for a single individual: $533 · Maximum annual amount for a married or common-law couple: $698 · Additional amount per child under 19: $184 · Payment frequency: Quarterly (January, April, July, October) · Tax treatment: Non‑taxable · Recalculation month: July 2025 (based on 2024 income) · RC4210 GST/HST Credit guide

Six key facts, one pattern: the base amounts haven’t moved for 2025, but your household composition changes the total.

How much is the GST HST rebate for 2025?

Amounts for single individuals

• Maximum annual amount: $533 (Canada.ca – CRA calculation page)
• Quarterly payment: $129.75
• This amount applies to the July 2025 – June 2026 payment period

Amounts for married or common‑law couples

• Maximum annual amount: $698 (Canada.ca – CRA calculation page)
• Quarterly payment: $174.50
• Both spouses or partners must be residents of Canada for income‑tax purposes

Per child amounts

• Maximum annual amount per eligible child under 19: $184 (Canada.ca – CRA calculation page)
• No limit on the number of children – each child adds $184
• Amount is added to the base credit of the parent or family unit

The implication: your total credit grows linearly with each child, but the base single or couple amount is the foundation.

Will there be an extra GST payment in 2025?

One‑time top‑up history (2023)

• The last one‑time top‑up occurred in 2023, when eligible individuals received an additional $234 (singles) or $306 (couples/families) in October of that year.
• No equivalent top‑up has been announced for 2025 as of early this year.

Current status for 2025

• The CRA has not published any notice of a supplementary GST/HST credit payment for the July 2025–June 2026 period.
• Payments will follow the regular quarterly schedule unless a federal budget or ministerial announcement introduces a change.

The pattern: temporary top‑ups are rare; 2025 looks to be a standard year.

What is the maximum income to qualify for GST in 2025?

Income thresholds for single filers

• The credit is income‑tested based on adjusted family net income from the 2024 tax return (Canada.ca – CRA calculation page).
• For a single individual with no children, the phase‑out typically starts when adjusted net income exceeds roughly $39,000 (estimated from previous years).
• The credit is completely eliminated at higher income levels.

Income thresholds for couples and families

• For married or common‑law couples, the total family income determines eligibility.
• With children, the base threshold is higher because the child amount adds to the credit before phase‑out begins.
• The exact phase‑out thresholds are not published in a single table, but they follow a progressive reduction formula set by law.

Phase‑out details

• The benefit is reduced once your adjusted family net income exceeds a base amount.
• According to the CRA (RC4210 GST/HST Credit guide), the reduction is calculated using a percentage of income above the threshold.

Why this matters: even a modest income increase can lower your quarterly payments, so it’s worth checking your 2024 total.

When are the GST/HST credit payment dates in 2025?

Quarterly payment schedule

• The CRA issues payments on the 5th day of July 2025, October 2025, January 2026, and April 2026 (RC4210 GST/HST Credit guide).
• If the 5th falls on a weekend or federal holiday, the payment is made on the preceding business day (Bree – Canada GST Payment Dates 2025‑2026).

Exact dates for 2025

• July 5, 2025 (Saturday → Friday July 4)
• October 5, 2025 (Sunday → Friday October 3)
• January 5, 2026 (Monday → Monday January 5)
• April 5, 2026 (Sunday → Friday April 3)

The catch: early delivery means you’ll see the money a day or two before the 5th, but the official date stays the 5th.

How is the GST/HST credit calculated?

Factors: marital status, children, income

• Your marital status determines whether you get the single base amount ($533) or the couple base amount ($698).
• Each child under 19 living with you adds $184 to the base.
• Your adjusted family net income (from line 23600 of the 2024 tax return) is then used to reduce the total.

Base amounts and income reduction

• Maximum base amounts: $533 (single), $698 (couple), plus $184 per child (Canada.ca – CRA calculation page).
• The CRA reduces the base credit by a set percentage of the amount your income exceeds the phase‑out threshold. The exact percentage is prescribed in the Income Tax Act.
• The final annual figure is divided into four quarterly payments.

Example calculations

• Single with $30,000 income: base $533, no reduction → quarterly $129.75.
• Couple with $45,000 income: base $698, partial reduction → roughly $640/year → quarterly $160.
• Single parent with two kids and $35,000 income: base $901, minimal reduction → quarterly ~$225.

The examples demonstrate how changes in income and family size affect quarterly payments.

How to Apply for the GST/HST Credit

1. File your 2024 tax return. Even if you have no income, completing a return is the only way to trigger the assessment. The CRA uses your return to calculate the credit automatically (RC4210 GST/HST Credit guide).
2. Wait for the CRA to assess your eligibility. No separate application form exists. The CRA checks your age, residency, and marital status based on your return.
3. If eligible, you’ll start receiving payments in July 2025. The first payment covers July–September 2025. If you become eligible mid‑year, the CRA may issue retroactive amounts.
4. Update your personal information. If you move, marry, or have a child, notify the CRA through your My Account or by updating your tax return, so payments remain accurate.

“The GST/HST credit is calculated based on your adjusted family net income.”

Canada Revenue Agency – official GST/HST credit page

“If a payment date falls on a weekend or holiday, the payment may shift to the preceding business day.”

Bree – Canada GST payment dates guide

For Canadian families relying on the credit, the 2025 amounts remain stable—but without a top‑up, careful budgeting is key. The implication is clear: if your income has stayed the same, your quarterly deposit will not change. If it has risen, expect a slight reduction. The safe move: use the CRA’s My Account portal to view your exact estimated amount.

Related reading: How your GST/HST credit is calculated · RC4210 GST/HST Credit

For a detailed breakdown of the exact figures and qualifying criteria, readers can consult our 2025 GST/HST credit amounts overview.

Frequently asked questions