Tools · Personal Finance

OAS clawback calculator

Will the Old Age Security recovery tax take part of your pension? Enter the income year, income and actual gross OAS to estimate annual repayment and illustrate possible later withholding, with the arithmetic shown.

Imperium Post · Uses Service Canada's published thresholds for income years 2024, 2025 and 2026 · Source check: Codex, 14 September 2026 · Entered amounts are not saved or sent

Income year (the tax return that sets the clawback) Your 2025 return sets the deductions from July 2026 to June 2027. Use 2026 to plan this year's income.

Age band (reference table only) Published ceilings differ by age. Your actual OAS amount determines the cap used here.

Income used for OAS repayment For the simple case use line 23400, including OAS. CRA’s worksheet adjusts UCCB/RDSP amounts and EI repayments. This tool does not calculate those adjustments or GIS repayment.

Gross OAS received in that income year Required: actual annual OAS before tax withheld, or your 2026 planning estimate. Exclude GIS. Zero is valid; no amount is assumed.

The working

Line	Amount

Thresholds used (Service Canada)

Income year	Deductions apply	Clawback starts	Fully repaid, 65–74	Fully repaid, 75+

How the calculation works

For a Canadian resident in the simple case, subtract the income-year threshold, multiply a positive difference by 15%, then cap the estimate at actual gross OAS received in that income year. Zero OAS gives zero repayment. This does not calculate GIS, EI repayment, non-resident rules or the adjustments in CRA’s worksheet.

Annual repayment and withholding differ. Repayment is reconciled on the return for that income year, with tax already withheld credited as tax deducted. That return can also set estimated withholding from July of the following year to June of the year after. Dividing the annual estimate by 12 here illustrates withholding; it is not a second tax or a guaranteed deduction.

Published full-recovery ceilings are reference values for a maximum pension, not your personal cap. Service Canada marks 2026 ceilings as estimates through September. Partial-year, deferred and age-75 pensions can differ; use actual records and the official worksheet.

A worked example

$100,000 of 2025 income exceeds $93,454 by $6,546. At 15%, repayment is $981.90, assuming actual gross OAS of at least that amount. With $8,000 OAS, the cap does not bind; $81.83 per month illustrates later withholding. With only $500 gross OAS, the annual estimate is capped at $500. Zero OAS gives zero repayment.

Check your assessment

Use CRA’s line 23500 worksheet for your return and Service Canada’s advisory letter for withholding. If expected income falls substantially, CRA describes reduced withholding through T1213(OAS). A withholding change does not itself remove annual repayment.

Frequently asked

Which threshold?: $90,997 for 2024 income, $93,454 for 2025, $95,323 for 2026.
Does 2026 income only matter in July 2027?: No. It can create repayment on the 2026 return and affect later withholding. Withheld tax is credited on the return.
Is the monthly result exact?: No. The annual estimate divided by 12 is an illustration. Your assessed return, pension and adjustments govern.

Sources checked by Codex, 14 September 2026

General information for the assumptions stated on this page; not personal financial or tax advice. Prepared with AI assistance by Claude; adapted and source-checked by Codex on 14 September 2026. Human factual review is not documented. Inputs stay in this page and are not saved or sent.