OAS Clawback (Recovery Tax) Calculator 2026-2027: Thresholds and Examples
OAS clawback calculator
OAS recovery tax thresholds
| Payment period | Income year | Repayment starts | OAS fully recovered (65 to 74) | (75 and over) |
|---|---|---|---|---|
| July 2026 to June 2027 | 2025 | $93,454 | $152,062 | $157,923 |
| July 2027 to June 2028 | 2026 | $95,323 | $155,320 | $161,320 |
Examples (July 2026 to June 2027)
| Net income | Estimated repayment, ages 65 to 74 | Ages 75 and over |
|---|---|---|
| $90,000 | $0.00 | $0.00 |
| $100,000 | $981.90 | $981.90 |
| $110,000 | $2,481.90 | $2,481.90 |
| $120,000 | $3,981.90 | $3,981.90 |
| $130,000 | $5,481.90 | $5,481.90 |
| $140,000 | $6,981.90 | $6,981.90 |
| $150,000 | $8,481.90 | $8,481.90 |
| $160,000 | $8,791.20 | $9,670.35 |
These examples assume you receive the full OAS pension and use 15% of the income above $93,454, capped at the CRA’s full-recovery thresholds.
How the OAS recovery tax works
- It is based on your own net income, not your family’s.
- The repayment is deducted from your OAS payments from July to June the following year.
- You claim a deduction for the amount on your tax return, so you are not taxed twice.
- OAS payments for the rest of 2026 are on November 26 and December 22. See OAS payment dates.
Learn more about the pension in our OAS guide and how to apply for OAS.
Frequently asked questions
What is the OAS recovery tax (clawback)?
It is a repayment of part or all of your Old Age Security when your individual net income is above a yearly threshold. You repay 15 cents for every dollar of income above the threshold, up to the full OAS you received.
What is the OAS clawback threshold for July 2026 to June 2027?
$93,454 of 2025 net income. OAS is fully recovered at $152,062 (ages 65 to 74) or $157,923 (age 75 and over).
What is the threshold for July 2027 to June 2028?
For the 2026 income year the CRA lists a minimum threshold of $95,323 and maximum thresholds of $155,320 (65 to 74) and $161,320 (75 and over). The CRA calls the 2026 figures estimates until confirmed, so check the CRA page.
Whose income counts?
Only your own net income (line 23400 of your return). Your spouse’s income does not count toward your clawback.
How is the clawback collected?
The CRA tells Service Canada, which deducts the recovery tax from your monthly OAS payments from July to June the following year. You also claim a deduction for it on line 23500 of your tax return.
How can I lower my net income for the OAS recovery tax?
RRSP contributions and eligible pension income splitting reduce your individual net income. TFSA withdrawals are not income and do not count. Talk to a tax professional about your situation.
Does delaying OAS change the clawback?
The clawback depends on your net income, not when you start. Delaying OAS past 65 increases the monthly amount by 0.6% for each month, up to 36% at age 70, so the threshold at which you would repay everything rises with the amount you receive.