Newfoundland and Labrador Seniors' Income Supplements: NL Income Supplement and NL Seniors' Benefit Amounts

What this is and who administers it

Newfoundland and Labrador offers two refundable tax credits for low-income individuals, seniors and families: the NL Income Supplement (NLIS) and the NL Seniors' Benefit. A refundable tax credit is an amount paid even if there is no tax payable.

These benefits are fully funded by the Government of Newfoundland and Labrador but are administered by the Canada Revenue Agency (CRA) and paid with the federal GST Credit.

Is a separate application required

The official page states: No application for the benefits is required.

However, eligible individuals must ensure their annual income tax return is filed in order to receive the benefits. Eligibility is based on family net income from the previous year.

How benefits are paid

Benefits are paid to those eligible in quarterly installments in January, April, July and October.

NL Income Supplement (NLIS) amounts

The NLIS was introduced in Budget 2016 and builds on the former HST Credit. The official page lists the following amounts for the 2025 Benefit Year:

Basic credit for eligible individuals: $254
Maximum credit for eligible individuals: $520 (see note below)
Amount for spouse: $69
Amount for eligible children: $231
Amount for individuals claiming the Disability Tax Credit: $231
Phase-in income threshold: $15,000
Lower phase-out income threshold: $40,000

Note on the maximum credit: an additional amount of $266 is phased in at a rate of 5.32% for family net income in excess of $15,000. Eligible individuals with family net income of $20,000 to $40,000 will receive the maximum benefit of $520.

Note on phase-out: the phase out of the benefit begins at family net income of $40,000 at a rate of 9%.

NL Seniors' Benefit amounts

Budget 2026 announced a 20% increase for the Seniors' Benefit, in addition to indexation, effective July 2026.

According to the official page:

Whether single or as a couple, seniors with family net income of up to $30,409 (previously $30,078) are eligible to receive the maximum benefit of $1,882 (increased from $1,551).
The amount of the benefit will be phased out at a rate of 11.66% as net income increases between $30,409 and $46,550.

Eligibility: the person must be 64 years of age or over by December 31st of the taxation year.

Official calculator

The official page provides a Calculator for the NL Income Supplement and NL Seniors' Benefit.

Contact

Department of Finance

Tax and Fiscal Policy Branch

P.O. Box 8700

St. John's, NL A1B 4J6

Tel: (709) 729-3166

Fax: (709) 729-2070

Email: taxpolicy@gov.nl.ca