Canada federal basic personal amount for 2026
The 2026 federal basic personal amount has a maximum and a lower amount for higher incomes, with the enhancement gradually phased out between income thresholds.
On this page
- Maximum amount
- $16,452 where net income is at or below $181,440 in 2026.CRA, 2026 indexed tax and benefit amounts
- Higher-income amount
- $14,829 where net income is at or above $258,482 in 2026.CRA, 2026 indexed tax and benefit amounts
- Maximum enhancement
- $1,623 for 2026, subject to income-based reduction.CRA, 2026 indexed tax and benefit amounts
A federal non-refundable credit amount
CRA lists the basic personal amount among amounts relating to non-refundable tax credits. For 2026, its maximum is $16,452 for individuals whose net income is at or below the threshold where the 29% bracket begins, $181,440. CRA, 2026 indexed tax and benefit amounts (opens in a new tab).
How higher income reduces the enhancement
For net income at or above the threshold where the 33% bracket begins, $258,482 in 2026, the basic personal amount is $14,829. CRA lists the maximum enhanced portion as $1,623. CRA, 2026 indexed tax and benefit amounts (opens in a new tab).
CRA explains that the increase in the basic personal amount gradually phases out for income above the threshold where the 29% bracket begins, reaching the lower indexed amount at the next bracket threshold. The phase-out is based on the individual's income. CRA, 2026 indexed tax and benefit amounts (opens in a new tab).
Scope of this explanation
This is general information about Canada's federal basic personal amount, not personal tax advice. It does not calculate a tax credit or final tax liability and does not cover provincial or territorial personal amounts or other credits.