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2026 Non-Refundable Personal Tax Credit Amounts

The tax credits in this table have been calculated using the indexation factors shown in the bottom line of each table.  The federal and provincial/territorial indexation factors, tax rates, and most federal and provincial/territorial tax credit amounts have been confirmed to Canada Revenue Agency information.

See below for other provinces/territories. Notes for all provinces and territories are below the bottom table.

These are the amounts used in our Canadian Income Tax Calculator.

TaxTips.ca - 2026 Non-Refundable Personal Tax Credit Amounts
Tax Credit Type Fed
Line#		 Prov
Line#		 Fed (1)(2)
14% 		AB (7)
8%		 BC
5.06% 		MB (8)
10.8%		 NB
9.40% 		NL
8.7% 		NS (3)
8.79%
Basic personal amount (1)(3)(4) 30000 58040 $16,452 $22,769 $13,216 $15,780 $13,664 $11,188 $11,932
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 30300
30400		 58120
58160		 16,452 22,769 11,317 9,134 10,709 9,142 11,932
   -reduced when spousal/dependant income exceeds     0 0 1,132 0 1,072 915 888
   -eliminated when spousal/dependant income exceeds     16,452 22,769 12,449 9,134 11,781 10,057 12,820
      Fed AB BC MB NB NL NS
Age amount  (age 65+) (3) 30100 58080 9,208 6,345 5,927 3,728 6,158 7,142 5,826
   -reduced when income exceeds     46,432 47,234 44,119 27,749 45,844 39,138 30,828
   -eliminated when income exceeds     107,819 89,534 83,632 52,602 86,897 86,751 69,668
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 0 0 0
Disability amount 31600 58440 10,341 17,563 9,913 6,180 10,210 7,549 7,341
Disability amount supplement for taxpayers under 18 31600 58440 6,032 13,180 5,783 3,605 5,955 3,553 3,449
    -reduced when total child care and attendant care expenses claimed for this taxpayer by anyone exceed     3,533 3,594 3,358 2,112 3,488 3,020 2,346
    -eliminated when above expenses exceed     9,565 16,774 9,141 5,717 9,443 6,573 5,795
      Fed AB BC MB NB NL NS
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 30500 (infirm child under 18) or added to Line 30300 or 30400, and Line  30300 or 30400 threshold increased by this amount 30500
30300
30400		 58189
58080
58160		 2,740 0 0 0 0 0 0
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim 30425
30450		 58175
58185		 8,773 0 5,784 0 0 0 0
    -reduced when relative's income exceeds     20,601 0 19,572 0 0 0 0
    -eliminated when relative's income exceeds     29,374 0 25,356 0 0 0 0
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 0 13,180 0 3,605 5,957 3,553 4,898
   -reduced when relative's income exceeds     0 20,956 0 12,312 20,340 17,364 13,677
   -eliminated when relative's income exceeds     0 34,136 0 15,917 26,297 20,917 18,575
      Fed AB BC MB NB NL NS
Infirm dependant amount (age 18+) was 306 58200 0 13,180 0 3,605 5,956 3,552 2,931
   -reduced when dependant income exceeds     0 8,707   5,115 8,451 7,636 5,953
   -eliminated when dependant income exceeds     0 21,887 0 8,720 14,407 11,188 8,884
Child amount for dependent children under 19 (SK only)(each)   58210 0 0 0 0 0 0 0
Child amount for dependent children under 6 (each, maximum per year)     0 0 0 0 0 0 1,200
Pension income amount - lesser of eligible pension income  or 31400 58360 2,000 1,753 1,000 1,000 1,000 1,000 1,173
      Fed AB BC MB NB NL NS
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 33099 58689 2,891 2,942 2,748 1,728 2,854 2,437 1,637
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 n/a n/a n/a n/a n/a n/a n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,891 2,942 2,748 1,728 2,854 2,437 1,637
Eligible adoption expenses - maximum per child  31300 58330 19,972 19,741 19,972 10,000 0 15,098 0
Education - part time per month was 323 58560 0 0 0 120 0 60 60
Education - full time per month was 323 58560 0 0 0 400 0 200 200
Textbooks - part time per month was 323 58560 0 0 0 0 0 0 0
Textbooks - full time per month was 323 58560 0 0 0 0 0 0 0
Canada employment amount 31260 58310 1,501 0 0 0 0 0 0
Indexing factor for 2026 (6)     1.020 1.020 1.022 1.000 1.020 1.011 1.016
      Fed AB BC MB NB NL NS

 

TaxTips.ca - 2026 Non-Refundable Personal Tax Credits - Base Amounts
Tax Credit Type Fed
Line#		 Prov
Line#		 NT
5.9% 		NU
4% 		ON
5.05% 		PE (4)
9.65%		 SK (9)
10.50%		 YT (1)
6.40%
Basic personal amount (1)(3)(4)(8) 30000 58040 $18,198 $19,659 $12,989 $15,000 $20,381 $16,452
Spouse or common-law partner / equivalent-to-spouse / eligible dependant amount maximum - if infirm, see also Canada Caregiver below (1)(3)(4) 30300
30400		 58120
58160		 18,198 19,659 11,029 12,740 20,381 16,452
   -reduced when spousal/dependant income exceeds     0 0 1,103 1,274 2,038 0
   -eliminated when spousal/dependant income exceeds     18,198 19,659 12,132 14,014 22,419 16,452
      NT NU ON PE SK YT
Age amount (age 65+) (3) 30100 58080 8,902 12,550 6,342 6,510 5,901 9,208
   -reduced when income exceeds     46,432 46,432 47,210 36,600 43,927 46,432
   -eliminated when income exceeds     105,779 130,099 89,490 80,000 83,267 107,819
Senior supplementary amount  (age 65+) SK only   58220 0 0 0 0 2,569 0
Disability amount 31600 58440 14,758 16,733 10,494 6,890 14,266 10,341
Disability amount supplement for taxpayers under 18 31600 58440 6,032 6,032 6,121 4,019 14,266 6,032
    -reduced when total child care and attendant care expenses claimed exceed     3,533 3,533 3,585 2,354 3,343 3,533
    -eliminated when above expenses exceed     9,565 9,565 9,706 6,373 17,609 9,565
      NT NU ON PE SK YT
Canada Caregiver Credit - infirm spouse/eligible dependant or child under 18 - line 30500 (infirm child under 18) or added to Line 30300 or 30400, and Line  30300 or 30400 threshold increased by this amount 30500
30300
30400		 58189
58080
58160		 0 0 0 0 0 2,740
Canada Caregiver Credit - infirm adult dependent relative, spouse (not ON) or eligible dependant age 18+: line 30425 is reduced by line 30300 or 30400 claim 30425
30450		 58175
58185		 0 0 6,122 0 0 8,773
    -reduced when relative's income exceeds     0 0 20,944 0 0 20,601
    -eliminated when relative's income exceeds     0 0 27,066 0 0 29,374
Caregiver amount for in-home care of parent or grandparent age 65+, or of infirm adult relative was 315 58400 6,032 6,032 0 2,446 14,266 0
   -reduced when relative's income exceeds     20,601 20,601 0 11,953 19,490 0
   -eliminated when relative's income exceeds     26,633 26,633 0 14,399 33,756 0
      NT NU ON PE SK YT
Infirm dependant amount (age 18+) was 306 58200 6,032 6,032 0 2,446 14,266 0
   -reduced when dependant income exceeds     8,559 8,559 0 4,966 8,097 0
   -eliminated when dependant income exceeds     14,591 14,591 0 7,412 22,363 0
Child amount for dependent children under 19 (SK only)(each)   58210 0 0 0 0 8,358 0
Child amount for dependent children under 6 (each, maximum per year)     0 1,200 0 1,200 0 0
Pension income amount - lesser of eligible pension income  or 31400 58360 1,000 2,000 1,796 1,000 1,000 2,000
      NT NU ON PE SK YT
Medical expense tax credit is for expenses in excess of the lesser of 3% of net income or 33099 58689 2,891 2,891 2,940 1,678 2,736 2,891
Maximum medical expenses for other eligible dependants (each)  (5) 33199 58729 5,000 n/a 15,846 n/a n/a n/a
Tax credit for medical for other dependants is for expenses in excess of the lesser of 3% of dependant net income or 33199 58729 2,891 2,891 2,940 1,678 2,736 2,891
Eligible adoption expenses - maximum per child (7) 31300 58330 0 0 15,846 0 0 19,972
Education - part time per month was 323 58560 120 120 0 120 0 0
Education - full time per month was 323 58560 400 400 0 400 0 0
Textbooks - part time per month  was 323 58560 0 20 0 0 0 0
Textbooks - full time per month  was 323 58560 0 65 0 0 0 0
Canada employment amount 31260 58310 0 0 0 0 0 1,501
Indexing factor for 2026 (6)     1.020 1.020 1.019 1.000 1.020 1.020
      NT NU ON PE SK YT

(1) See the basic personal amount and spousal amount articles for information on the federal and Yukon personal and spousal amount increases/reductions based on income.  These adjustments are included in the Detailed Canadian Tax and RRSP Savings Calculator.

(2) For Quebec taxpayers, each federal tax credit is, in effect, reduced by 16.5% as a result of the federal tax abatement.

(3) The Nova Scotia 2025 Budget increased the Basic Personal Amount, Spousal Amount, and Eligible Dependant Amount from $8,744 to $11,744 for 2025, and eliminated the $3,000 supplement. The 2026 indexation rate is 1.016. Most personal tax credits are not indexed.

(4) The PEI 2025 budget increased several select 2025 and 2026 personal tax credit amounts and thresholds.

(5) n/a means there is no cap on the amount of medical expenses for other eligible dependants.

(6) Indexation:  New Brunswick, Saskatchewan and the three Territories use the federal indexation factor.  PEI do not use indexing for their personal income tax system. Manitoba no longer  indexes the basic personal amount, which was not increased for 2026, and their other tax credits are not indexed. See Nova Scotia above re their 2026 indexation.

(7) Alberta's Bill 32 capped indexation increases at 2% for 2025 and later years. Without Bill 32, the indexation rate would have been an increase of 2.1% for 2026.

(8) The Manitoba 2025 Budget announced that the 2025 Basic Personal Amount and tax bracket thresholds would remain at 2024 levels.  Indexation is now frozen. The Manitoba 2024 Budget announced that the Basic Personal Amount would be phased out over a net income range of $200,000 to $400,000. This is still in effect.

(9) Saskatchewan's December 2024 Affordability Measures included increases to many tax credits for 2025 and subsequent years.

Every taxpayer gets a tax credit for the basic personal amount (BPA), so any person can earn taxable income of $16,452 in 2026 without paying any federal tax (federal BPA is reduced over certain thresholds), and can earn anywhere from $11,188 to $22,769, depending on the province or territory in which they live, without paying any provincial or territorial tax.