OAS & GIS Calculator Canada 2026
Estimate Old Age Security net of the recovery tax (clawback) and optional GIS from official tables — July 2026 – June 2027.
By Sammy S. · Founder · AuthorUpdated for 2026
Estimate OAS and GIS
Enter age band, residence years, clawback income, and optional GIS details. Results update live.
OAS & GIS details
July – September 2026
Age band
Full OAS at 40; minimum typically 10.
+0.6% per month past age 65.
Line 23400 / net world income. Clawback starts above $93,454. Period: July 2026 – June 2027.
GIS marital status
Exclude OAS and GIS. Single cutoff $22,800.
Estimated payments
Net OAS ± clawback + GIS
Combined monthly (OAS net + GIS)
$1,875.14
$22,501.68 per year · July – September 2026
- Gross OAS / month
- $751.97
- Clawback / month
- $0.00
- Net OAS / month
- $751.97
- Annual clawback
- $0.00
- GIS / month
- $1,123.17
- GIS / year
- $13,478.04
- Clawback income used
- $50,000
- OAS rates for July – September 2026; recovery tax period July 2026 – June 2027 uses 2025 net income.
- OAS is taxable; GIS is tax-free.
- GIS from official ESDC tables (single, widowed, or divorced); income must be below $22,800.
We apply ESDC maximum OAS rates for the current quarter, CRA’s 15% recovery-tax formula for the July–June repayment period, and official Open Government GIS income tables. Allowance benefits and provincial senior top-ups are not included. Educational estimate — confirm in My Service Canada Account.
| OAS quarter | July – September 2026 |
|---|---|
| Recovery period | July 2026 – June 2027 |
| CRA $100k clawback | $981.90 |
| Full OAS + max GIS | $1,875.14/mo |
Formulas
- Gross monthly OAS:
base = maxOAS × (years/40); + round¢(base × months × 0.6%) if deferred - Recovery tax (annual):
min(OAS annual, max(0, (net income − $93,454) × 15%)) - Net monthly OAS:
(gross annual − recovery annual) ÷ 12 - GIS:
lookup(ESDC table, marital status, GIS income)
Steps
- Compute gross OAS. Use $751.97 (65–74) or $827.17 (75+) for July – September 2026, scaled by residence years and optional deferral.
- Apply OAS recovery tax. If 2025 net income exceeds $93,454, repay 15% of the excess (capped at OAS), matching CRA’s $100,000 → $981.90 example.
- Look up GIS. When enabled, read monthly GIS from official ESDC brackets (e.g. single max $1,123.17; cutoff $22,800).
- Combine net OAS + GIS. Show monthly and annual totals. OAS remains taxable; GIS is tax-free.
Not included
- • Allowance and Allowance for the Survivor (ages 60–64)
- • Provincial and territorial senior / GIS top-ups
- • Non-resident tax on OAS paid abroad
- • Month-by-month mid-year age-75 transitions inside a quarter
- • Eligibility adjudication (residence proofs, sponsorship, application timing)
Key takeaways — OAS & GIS
- For July – September 2026, maximum OAS is $751.97/month (ages 65–74) or $827.17/month (75+).
- OAS recovery tax (clawback) starts when 2025 net income exceeds $93,454 — repay 15¢ per dollar above that threshold.
- Full elimination incomes for a maximum pension: $152,062 (65–74) and $157,923 (75+).
- GIS is tax-free and income-tested. Single maximum $1,123.17/month when income is below $22,800.
- Recovery withholding for July 2026 – June 2027 is based on your 2025 return; GIS also refreshes every July.
What are OAS and GIS?
Old Age Security (OAS) is a taxable monthly pension from the Government of Canada for people 65 and older who meet residence rules. The Guaranteed Income Supplement (GIS) is an extra tax-free payment for OAS recipients with low income.
OAS amounts are indexed each quarter. From age 75, the maximum OAS pension is permanently 10% higher. You can defer OAS up to age 70 for a 0.6% increase per month of deferral.
How the OAS clawback (recovery tax) works
If your net income before adjustments (line 23400) or net world income exceeds $93,454 for 2025, you repay 15% of the excess — up to the OAS you received. That repayment is usually withheld from monthly OAS during July 2026 – June 2027.
CRA’s published example: income of $100,000 → excess $6,546 × 15% = $981.90 to repay (about $82/month withheld).
How GIS is calculated
GIS depends on marital status and prior-year income (excluding OAS, GIS, and Allowance). This tool looks up official ESDC benefit tables for July – September 2026.
Maximums: $1,123.17/month if single (income below $22,800); $676.09/month each when both spouses receive full OAS (combined income below $30,096); up to $1,123.17/month when your spouse does not receive OAS (combined income below $54,624).
Partial pensions and deferral
If you lived in Canada for at least 10 but fewer than 40 years after age 18, you generally receive a partial OAS equal to (years ÷ 40) × the maximum. International social security agreements can change residence counting — confirm with Service Canada.
Deferring OAS past 65 increases the pension by 0.6% for each month deferred, up to 60 months (36% at age 70). ESDC’s published Jul–Sep 2026 examples: 12 months → $806.11; 60 months → $1,022.68. You cannot receive GIS (and your spouse cannot get the Allowance) while OAS is deferred.
Rates, clawback, deferral, and GIS maximums
| Maximum OAS (July – September 2026) | ||
|---|---|---|
| Age | Annual | Monthly |
| Ages 65–74 | $9,023.64 | $751.97 |
| Ages 75+ | $9,926.04 | $827.17 |
| OAS deferral examples (July – September 2026) | ||
|---|---|---|
| Start age | Increase | Max / mo |
| Age 65 | — | $751.97 |
| Age 66 | 7.2% | $806.11 |
| Age 67 | 14.4% | $860.25 |
| Age 68 | 21.6% | $914.40 |
| Age 69 | 28.8% | $968.54 |
| Age 70 | 36.0% | $1,022.68 |
| OAS recovery tax (July 2026 – June 2027) | ||
|---|---|---|
| Item | Amount | Note |
| Income year | 2025 | Line 23400 / net world income |
| Clawback starts | $93,454 | 15% of income above |
| Full clawback 65–74 | $152,062 | Max pension eliminated |
| Full clawback 75+ | $157,923 | Max pension eliminated |
| Maximum GIS (July – September 2026) | ||
|---|---|---|
| Situation | Income below | Max / mo |
| Single / widowed / divorced | $22,800 | $1,123.17 |
| Spouse also on full OAS | $30,096 | $676.09 |
| Spouse not on OAS | $54,624 | $1,123.17 |
Worked examples
CRA clawback — $100,000 net income
Repayment $981.90 for July 2026 – June 2027. Net OAS ≈ $670.15/month after ~$81.83 withheld.
Low income — full OAS + GIS
Ages 65–74, $0 GIS income: OAS $751.97 + GIS $1,123.17 = $1,875.14/month combined.
Age 75+ maximum OAS
At $80,000 income (below clawback): $827.17/month — 10% higher than the 65–74 maximum.
Partial OAS — 20 years residence
Half pension: $375.99/month before any recovery tax (20/40 × max).
Myths vs facts
“GIS is taxable like OAS.”
GIS (and Allowance) are tax-free. OAS is taxable and can be clawed back.
“This year’s raise cuts next month’s OAS.”
Recovery tax for July–June uses last year’s net income. A 2025 income change affects July 2026–June 2027 withholding.
“Couples always split OAS clawback 50/50.”
OAS recovery is based on each person’s own net income, not combined family income.
“I can skip filing if I only get OAS/GIS.”
You generally must file so CRA/Service Canada can recalculate GIS and recovery tax each July.
Glossary
- OAS
- Old Age Security — taxable monthly pension for eligible seniors 65+.
- GIS
- Guaranteed Income Supplement — tax-free top-up for low-income OAS recipients.
- Recovery tax / clawback
- 15% repayment of OAS when net income exceeds the annual threshold; often withheld monthly.
- Line 23400
- Net income before adjustments on the T1 — used for OAS repayment calculations.
- Deferral
- Delaying OAS past 65 for +0.6% per month, up to 60 months (age 70).
- Partial pension
- OAS based on fewer than 40 years of Canadian residence after age 18.
Who this helps
New retirees at 65
Estimate full vs partial OAS and whether deferral is worth modelling.
Seniors near the clawback
See how RRIF/pension income above the threshold reduces net OAS.
Low-income OAS recipients
Add GIS from official tables by marital status and income.
Age 75+ households
Apply the permanent 10% OAS increase and updated elimination incomes.
Common mistakes
- •Using current-year salary for clawback instead of prior-year line 23400 / net world income
- •Including OAS or GIS inside the GIS income field (those benefits are excluded)
- •Forgetting the 10% OAS increase at age 75
- •Assuming provincial senior benefits are included in this estimate
- •Ignoring that Allowance (ages 60–64) is a separate program not modelled here
Checklist
- File your tax return on time (and your spouse/partner’s if applicable)
- Confirm residence years after age 18 and any international agreements
- Check My Service Canada Account after the July recalculation
- Separate clawback income (line 23400) from GIS income (excludes OAS/GIS)
- Review deferral timing before you turn 70 if you plan to wait
- Compare official letters for recovery-tax withholding amounts
Frequently asked questions
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