GIS Calculator (2026)
Estimate your monthly Guaranteed Income Supplement — the non-taxable top-up to Old Age Security for low-income seniors. This one handles all four marital-status categories and the income rules most calculators skip. Amounts are for the July–September 2026 quarter.
Estimated monthly GIS
$0
What the GIS is, and who qualifies
The Guaranteed Income Supplement is a monthly, non-taxable payment added to the Old Age Security (OAS) pension for seniors with low income. It's the part of the retirement system aimed squarely at people who don't have much beyond their public pensions. To receive it you have to meet four conditions: you're 65 or older, you're receiving or eligible for the OAS pension, you live in Canada (with the usual OAS residency history — generally at least 10 years here after age 18), and your income is below the cut-off for your marital status.
One rule catches people every year: GIS isn't automatic to keep. It's recalculated each July from the income on your tax return, so you have to file every year even if you owe nothing — miss it and the payments can stop.
How the income test and reduction work
GIS starts at a maximum and comes down as your other income rises, reaching zero at a cut-off that depends on your situation. The income it looks at is your previous year's income, which is why a change like a large RRIF withdrawal shows up in your GIS the following July. Broadly, the base benefit is reduced by about $1 for every $2 of income for a single person (couples are assessed on combined income), and a smaller "top-up" portion reduces faster over a low-income band — so the real curve steepens near the bottom.
Because Service Canada has retired its detailed per-income rate tables in favour of its own estimator, this calculator anchors to the two figures it still publishes — the maximum at zero income and the cut-off where GIS ends — and estimates a smooth reduction between them. That makes it accurate at both ends and a close guide in between; for an exact mid-range figure, use the official estimator linked above.
Marital status changes the whole calculation
This is where simple calculators go wrong. There isn't one GIS table — there are four, and picking the right one matters more than any single dollar of income. For the July–September 2026 quarter:
- Single, widowed or divorced — up to $1,123.17 a month, ending at about $22,800 of annual income.
- Spouse receives the full OAS pension — up to $676.09 a month each, ending at about $30,096 of combined income.
- Spouse receives the Allowance — up to $676.09 a month, ending at about $42,144 of combined income.
- Spouse does not receive OAS or the Allowance — up to $1,123.17 a month, ending at about $54,624 of combined income.
Notice the pattern: when both partners get OAS, each person's GIS maximum is lower but the household gets two of them; when only one partner is a senior, that person can receive the higher single-rate maximum against a much higher combined cut-off. Choosing the wrong category can throw an estimate off by hundreds of dollars a month.
The nuances that trip people up
OAS doesn't count against you. The single most common mistake is including the OAS pension in the income test — it's excluded, and so is the GIS itself. So is the one-time GST/HST credit and similar. What does count is CPP or QPP, workplace and private pensions, RRSP and RRIF withdrawals, and investment income.
Work income gets a break. To reward seniors who keep working, the first $5,000 of employment or net self-employment income is fully exempt, and half of the next $10,000 is exempt too — so up to $10,000 of a $15,000 work income never touches your GIS. That's why this calculator asks for employment income on its own line: it applies the exemption before testing your income.
It's tax-free, but tied to filing. GIS is not taxable and doesn't appear as taxable income, yet it depends entirely on your filed return. And because it re-indexes every quarter to inflation, the maximums rise through the year — the figures here are the current July–September 2026 amounts.
A worked example
Take a single 70-year-old whose only income besides OAS is $9,000 a year of CPP. Their countable income is $9,000 (OAS is excluded, and there's no employment income to exempt). Against the single maximum of $1,123.17 and the $22,800 cut-off, the estimate works out to roughly $680 a month — about $8,200 a year of GIS on top of their OAS. Add a $6,000-a-year part-time job and the exemption wipes out $5,500 of it (the first $5,000 plus half of the next $1,000), so only $500 is countable, and the GIS barely moves. That employment exemption is doing real work for seniors who stay in the labour force.
Common questions
Who qualifies for the Guaranteed Income Supplement?
Low-income seniors who are 65+, receiving or eligible for OAS, living in Canada (generally 10+ years here after 18), with income under the cut-off for their marital status. You must file a tax return every year to keep it.
How much GIS will I get in 2026?
It depends on income and marital status. For July–September 2026, a single person with little other income can get up to $1,123.17 a month, phasing to zero by about $22,800 of annual income. Couples have lower per-person maximums and higher combined cut-offs.
Does OAS count as income for GIS?
No — OAS and GIS are excluded from the income test. CPP/QPP, pensions, and RRSP/RRIF withdrawals do count. Employment income gets a partial exemption: the first $5,000 plus half the next $10,000.
Is the Guaranteed Income Supplement taxable?
No, GIS is non-taxable. But it's calculated from your filed tax return, so you still have to file every year — the amount for the coming year depends on the income you report.