OAS GIS Calculator Canada 2026
Calculate your 2026 Old Age Security (OAS) pension and Guaranteed Income Supplement (GIS) based on your age, income, marital status, and years in Canada. Includes the OAS recovery tax (clawback), the 10% age-75 boost, and a side-by-side age 65 vs age 70 deferral comparison. Free and private — no data leaves your browser.
How Canada's OAS and GIS Work in 2026
Old Age Security (OAS) is a monthly, taxable benefit from the Government of Canada available to most people aged 65 or older who meet residency rules. The Guaranteed Income Supplement (GIS) is a non-taxable, income-tested top-up paid on top of OAS for low-income seniors. Together, OAS and GIS form the federal "pillar 1" of Canada's retirement income system, separate from CPP (which is contribution-based) and personal savings like RRSP or TFSA. For the second quarter of 2026, the maximum monthly OAS is approximately $727.67 for ages 65-74 and $800.44 for ages 75 and over, reflecting the permanent 10% boost introduced in July 2022.
OAS is funded from general federal tax revenue, not from payroll contributions. Eligibility depends on legal residency in Canada after age 18. Forty years of residency qualifies you for the full OAS pension; fewer years produce a partial pension calculated as years/40 of the maximum. You must have at least 10 years of residency after 18 to collect OAS inside Canada, and 20 years to collect it abroad. GIS, by contrast, is only paid to OAS recipients whose income falls below specific thresholds that vary by marital status.
OAS + GIS Formula (2026 Q2, simplified)
Partial OAS = Max OAS × (years in Canada / 40)
OAS Clawback = 15% × (income − $93,454), up to full OAS
GIS (single) = Max GIS − (other income × 0.50) / 12
Deferral bonus = 0.6% × months delayed past 65 (max 36%)
- Max OAS age 65-74 (Q2 2026): ~$727.67/month
- Max OAS age 75+: ~$800.44/month (10% boost)
- OAS clawback threshold: $93,454 net income (2026)
- Full clawback at: $151,668 net income
- Max GIS single: ~$1,086.88/month
- Max GIS spouse both on OAS: ~$654.23/month each
OAS Clawback (Recovery Tax) — When the Government Takes OAS Back
The OAS recovery tax, commonly called the "clawback," reduces or eliminates your OAS pension when your net world income exceeds the minimum income threshold. For the 2026 tax year, clawback begins at $93,454 of net income and completes (full claw of regular OAS) at approximately $151,668 for those aged 65-74. The recovery rate is 15% of every dollar of income above the threshold. If your net income is $110,000, for example, the clawback is 15% × ($110,000 − $93,454) = $2,482 per year, or about $207/month deducted from your OAS.
Strategies to reduce or avoid the clawback include income splitting with a spouse, drawing from a TFSA (which does not count toward net income), timing RRSP-to-RRIF conversions carefully, and deferring OAS to age 70 so the clawback starts later and the higher base pension absorbs more income before being fully clawed. The clawback thresholds are indexed to inflation and updated each year. For age 75+ recipients, the full clawback threshold is slightly higher because their base OAS is 10% larger.
Should You Take OAS at 65 or Defer to 70?
You can start OAS as early as age 65 or defer up to age 70 for a permanent increase of 0.6% per month — a total bonus of 36% at exactly age 70. A standard $727.67/month pension at 65 becomes $989.63/month at 70, for life, indexed to inflation every quarter. Unlike CPP, you cannot start OAS before 65. The break-even age for OAS deferral is approximately 83-84: if you live past that age, you collect more total OAS by waiting until 70. Deferral often makes sense for healthy retirees with other income sources who would otherwise see their OAS partially clawed back in the 65-69 period.
Deferral does not, however, work well if you qualify for GIS. GIS is only paid while you receive OAS, so deferring OAS also defers GIS — and GIS does not accumulate any bonus for waiting. Low-income seniors should almost always take OAS and GIS at 65. Higher-income retirees close to or above the clawback threshold benefit most from delaying to 70. The interaction with CPP, workplace pensions, and RRIF minimum withdrawals (which start the year you turn 72) should also shape your decision.
Example: Single retiree, age 67, $28,000 other income, 40 years in Canada
- Full OAS: $727.67/month (40/40 residency)
- Income well below $93,454 — no clawback
- GIS: $1,086.88 − ($28,000 × 0.50)/12 = $1,086.88 − $1,166.67 = $0 (income too high)
- Total: $727.67/month or ~$8,732/year from OAS alone
Example: Single retiree, age 76, $14,000 other income, 40 years in Canada
- Full OAS (age 75+): $800.44/month
- No clawback
- GIS: $1,086.88 − ($14,000 × 0.50)/12 = $1,086.88 − $583.33 = $503.55/month
- Total: ~$1,303.99/month or ~$15,648/year tax-advantaged
Last updated: April 2026 — uses Q2 2026 OAS/GIS rates published by Service Canada.
Frequently Asked Questions
How much is OAS per month in 2026?
For the second quarter of 2026, the maximum Old Age Security (OAS) pension is approximately $727.67 per month for seniors aged 65 to 74 and $800.44 per month for those aged 75 and older. The age 75+ rate reflects the permanent 10% OAS increase introduced by the federal government in July 2022. Rates are indexed to the Consumer Price Index and adjusted every quarter (January, April, July, October). If you have fewer than 40 years of residency in Canada after age 18, your OAS is pro-rated as years-in-Canada / 40 of the maximum. You need at least 10 years of Canadian residency after 18 to receive OAS while living in Canada.
What is the OAS clawback threshold in 2026?
The OAS recovery tax (clawback) begins at a net world income of $93,454 for the 2026 tax year. For every dollar of income above this threshold, 15 cents of OAS is recovered. OAS is fully clawed back at approximately $151,668 for recipients aged 65-74, and at a slightly higher threshold for those aged 75+ because their base OAS is 10% larger. The clawback is based on your net income on line 23600 of your tax return, which includes CPP, RRIF withdrawals, employment income, capital gains, and taxable dividends — but not TFSA withdrawals. Common strategies to reduce clawback include pension income splitting with a spouse, drawing tax-free from a TFSA, and deferring OAS to age 70.
Who qualifies for the Guaranteed Income Supplement (GIS)?
GIS is a non-taxable monthly supplement paid to low-income OAS recipients. To qualify you must be 65 or older, a Canadian resident, and receiving OAS. The income thresholds and maximum amounts depend on marital status. For 2026 Q2, a single senior can receive up to approximately $1,086.88/month in GIS if they have no other income, reduced by 50 cents for every dollar of annual income excluding OAS. A couple where both partners receive OAS can each receive up to approximately $654.23/month. GIS is reassessed every July based on your previous year tax return, so it automatically adjusts as your income changes year to year.
Should I defer OAS to age 70?
You can defer OAS from age 65 up to age 70 for a permanent increase of 0.6% per month, or 7.2% per year, for a maximum bonus of 36% at exactly age 70. A $727.67/month pension at 65 becomes about $989.63/month at 70, indexed to inflation for life. The break-even age is approximately 83-84: if you live past that age, deferring pays more total OAS. Deferral makes sense for healthy retirees with other income sources, especially those whose OAS would be partially clawed back between 65 and 69. However, if you qualify for GIS, you should take OAS at 65 — GIS only starts when OAS does, and GIS does not get a deferral bonus.
Is GIS taxable in Canada?
No, the Guaranteed Income Supplement (GIS) is not taxable. You still have to report it on your tax return (box 21 of your T4A(OAS) slip), but it is deducted on line 25000 and does not increase your income tax. This makes GIS particularly valuable for low-income seniors. OAS itself, in contrast, is fully taxable as ordinary income. The OAS clawback and the net-income thresholds for GIS are both based on your taxable income excluding OAS, which means drawing from a TFSA (which is not counted as income) is an effective way to preserve both your full OAS and your GIS eligibility.
How many years of Canadian residency do I need for full OAS?
To receive the full OAS pension you need 40 years of legal residency in Canada after age 18. If you have fewer years, you get a partial OAS calculated as (years in Canada / 40) of the maximum. For example, 25 years of residency gives you 25/40 = 62.5% of the full OAS. The absolute minimum is 10 years of residency after 18 to receive OAS while living in Canada, or 20 years to continue receiving OAS after moving abroad. Canada has social security agreements with over 50 countries that can help you meet the residency requirement using time spent in those countries.