Basic Personal Amount 2026 in Canada: Federal Amount, Reduction and Calculator
Reviewed 5 November 2026
The federal basic personal amount for 2026 is $16,452 when net income is at or below $181,440, falls in a straight line between that figure and $258,482, and is $14,829 at or above $258,482, according to the CRA's indexation table. When we checked on November 5, 2026, the table had no 2027 column. Provincial and territorial basic personal amounts are out of scope on this page.
Federal basic personal amount, 2026 and 2025
| Item | 2026 | 2025 | 2027 |
|---|---|---|---|
| Basic personal amount, net income at or below the 29% bracket threshold (maximum) | $16,452 | $16,129 | Not published |
| Basic personal amount, net income at or above the 33% bracket threshold (minimum) | $14,829 | $14,538 | Not published |
| Maximum enhanced amount (the part that is reduced) | $1,623 | $1,591 | Not published |
| Taxable income above which the 29% bracket begins (reduction starts) | $181,440 | $177,882 | Not published |
| Taxable income above which the 33% bracket begins (reduction ends) | $258,482 | $253,414 | Not published |
The CRA's line 30000 page and Federal Worksheet are for the 2025 tax year; the 2026 figures come only from the indexation table. The CRA words the upper end of the 2025 range two ways: its line 30000 page says "more than $253,414" and the Federal Worksheet says "$253,414 or more". Both give $14,538, so the two wordings agree.
“Generally, you can claim this amount if you were a resident of Canada or deemed resident of Canada for the year.
If you were bankrupt or moved to Canada or from Canada during the tax year, special rules apply for claiming this amount. To learn more, contact the Canada Revenue Agency (CRA).”
“If your net income (line 23600 of your return) is:
$177,882 or less, claim $16,129
more than $253,414, claim $14,538
Otherwise, use the Federal Worksheet to calculate your claim.”
“If the amount from line 23600 of your return is:
$177,882 or less, enter $16,129 on line 30000 of your return
$253,414 or more, enter $14,538 on line 30000 of your return
Otherwise, complete the calculation below.”
“The amount is indexed after 2023.”
How the reduction works
For income between the two thresholds, the CRA's Federal Worksheet (form 5000-D1, tax year 2025) takes the supplement amount ($1,591) less the supplement multiplied by (net income minus $177,882) divided by $75,532, not below zero, and adds the base amount ($14,538). The statute is the Income Tax Act, subsection 118(1.1):
“(1.1) For the purposes of subsection (1), basic personal amount, of an individual for a taxation year, means the amount determined by the formula A + B where A is $12,298; and
[…]”
“(a) if the individual’s income for the year is less than or equal to the first dollar amount for the year referred to in paragraph 117(2)(d), nil, and
(b) in any other case, the lesser of 1 and the amount determined by the formula (H − I)/J
[…]”
The statute text prints $15,000 for the 2023 and subsequent taxation years, and the CRA indexation page says the amount is indexed after 2023; the indexation table gives the indexed dollar amounts used above. The CRA line pages use net income, line 23600 of the return; the statute says income.
“(c) for the 2022 taxation year, $14,398, and
(d) for the 2023 and subsequent taxation years, $15,000”
The statute's amount A is $12,298; the CRA footnote below says the $12,298 amount continues to be indexed, and the 2026 indexation table lists $14,829 as the basic personal amount at or above the upper threshold. The calculator rounds the amount on worksheet line 9 (the supplement multiplied by the ratio) to the nearest cent, halves rounded up, and gives the maximum less that amount; the worksheet states no rounding rule of its own.
“For individuals whose net income is greater than the amount at which the 29% tax bracket begins ($150,473 for 2020), the increase in the basic personal amount gradually phases out so that the basic personal amount for individuals whose income is greater than the next tax bracket threshold ($214,368 for 2020), remains unchanged ($12,298 for 2020) and continues to be indexed.”
Basic personal amount calculator
Enter net income (line 23600) to see the federal basic personal amount the CRA method gives. It is an estimate, not a CRA assessment.
Enter a net income to see the result.
Assumptions
- Formula: the CRA Federal Worksheet, form 5000-D1 (tax year 2025), line 30000, which has the same shape as Income Tax Act subsection 118(1.1).
- The 2026 result is our application of the 2025 worksheet method to the 2026 figures in the CRA indexation table; the CRA's 2026 worksheet was not available when we checked on November 5, 2026.
- Input is net income (line 23600). The result is the federal amount only; provincial and territorial amounts are not included.
- The ratio is not rounded; the amount on worksheet line 9 (the supplement multiplied by the ratio) is rounded to the nearest cent, halves rounded up, and the result is the maximum less that amount, so at an exact half-cent tie the final amount is a cent lower than rounding it half up would give. The worksheet states no rounding rule for its division line.
- Generally the amount is for residents of Canada or deemed residents; special rules apply if you were bankrupt or moved to or from Canada, and the calculator ignores them.
- The result is an estimate, not a CRA assessment, and it does not compute the tax credit itself.
Other amounts and 2027
The Canada caregiver amounts in the same CRA table are on Canada caregiver credit 2026; the old age security repayment threshold of $95,323 for 2026 is on OAS clawback; payroll ceilings are on CPP and EI maximums 2026. The CRA indexation table (page dated 2026-03-12) listed 2023 to 2026 when we checked on November 5, 2026, so no 2027 basic personal amount or bracket threshold is shown. Provincial and territorial basic personal amounts are out of scope; the CRA line 30000 page lists them for 2025.
Frequently asked questions
What is the federal basic personal amount for 2026?
The CRA's indexation table (page dated 2026-03-12) lists $16,452 for 2026 for individuals whose net income is at or under $181,440, the amount at which the 29% bracket begins, and $14,829 for net income at or over $258,482, where the 33% bracket begins. Generally the amount is available to residents of Canada or deemed residents; the CRA's line 30000 page says special rules apply if you were bankrupt or moved to Canada or from Canada during the tax year. Provincial and territorial amounts are separate and are not covered.
How is the basic personal amount reduced for higher incomes?
Between the two thresholds the federal amount falls in a straight line. The CRA's Federal Worksheet (form 5000-D1, tax year 2025) takes the base amount ($14,538 for 2025) and adds the supplement ($1,591) less the supplement multiplied by (net income minus $177,882) divided by $75,532, the gap between $177,882 and $253,414. Income Tax Act subsection 118(1.1) states the same shape. For 2026, our calculator applies the same method to the indexation table's figures ($14,829, $1,623, $181,440 and $258,482); the CRA's 2026 worksheet was not available when we checked on November 5, 2026, so the 2026 result is our application of the 2025 method and is an estimate, not a CRA assessment.
What was the federal basic personal amount for 2025?
The CRA's line 30000 page (tax year 2025, page dated 2026-07-29) says to claim $16,129 if net income (line 23600) is $177,882 or less and $14,538 if it is more than $253,414, and otherwise to use the Federal Worksheet. The Federal Worksheet (5000-D1) words the upper end as $253,414 or more; both give $14,538. Generally the amount is for residents of Canada or deemed residents, with special rules for people who were bankrupt or moved to or from Canada.
Has the CRA published a 2027 basic personal amount?
When we checked on November 5, 2026, the CRA's indexation table listed the years 2023 to 2026 and no 2027 column, so no 2027 federal basic personal amount, bracket threshold or reduction range is shown. The calculator offers 2026 and 2025 only.
Does the basic personal amount calculator include provincial amounts?
No. The calculator gives the federal amount only, as an estimate. Provincial and territorial basic personal amounts differ and are claimed on the provincial or territorial Form 428 (Quebec: Revenu Québec). The CRA's line 30000 page lists the 2025 provincial amounts. The result also ignores special rules for people who were bankrupt or moved to or from Canada.
How does the calculator round?
The CRA's Federal Worksheet (5000-D1) prints cents but states no rounding rule for the division on line 7. The calculator carries the exact ratio, rounds the amount on line 9 (the supplement multiplied by the ratio) to the nearest cent, with halves rounded up, and gives the maximum less that rounded amount. At an exact half-cent tie the final amount is therefore a cent lower than rounding the final amount half up would give: 2026 net income of $181,825.21 gives $16,443.88, where the unrounded figure is $16,443.885. Rounding line 7 to four decimals instead can change the result by a few cents for some incomes, so a worksheet filled in by hand may differ from the calculator by that much. The result is an estimate, not a CRA assessment.
More Canada pages
Sources
Amounts and wording come from the CRA pages and the Income Tax Act below. We fetched them with plain curl on November 5, 2026; each is saved word for word with its SHA-256 in the project test fixtures.
- CRA: Indexation adjustment for personal income tax and benefit amounts (2026-03-12)
- CRA: Line 30000, Basic personal amount (2026-07-29)
- CRA: Federal Worksheet, form 5000-D1 (T1-2025) (form 5000-D1 E (25))
- Income Tax Act, section 118 (Justice Laws Website) (act current to 2026-10-19)
FedRateCalc is not affiliated with the Government of Canada, the Canada Revenue Agency or any provincial or territorial government. Their pages are the official reference. This page gives no financial, tax or legal advice. Checked on November 5, 2026.