Disability Tax Credit Rates & Amounts, Canada 2026
CRA-indexed 2026 DTC amounts for every Canadian province and territory. Federal base amount, provincial credits, child supplements, and caregiver amounts, all in one place.
Want to know if you qualify instead of how much? See our DTC Eligibility Guide.
2026 Federal Disability Tax Credit Amounts
Indexed annually for inflation by the CRA. These are the confirmed 2026 values.
ℹ️ How Federal DTC Credits Are Calculated
The federal disability amount ($9,872) is multiplied by the federal lowest marginal tax rate (15%) to arrive at the credit value ($1,481). This is a non-refundable credit, it reduces federal tax payable. The DTC is claimed on line 31600 of your T1 return. Unused federal credit can be transferred to a supporting person on line 31800.
2026 DTC Rates by Province & Territory
Combined federal + provincial DTC credit values for all 13 provinces and territories. Click any province for detailed information.
| Province / Territory | Provincial Base Amount | Provincial Rate | Provincial Credit | + Federal Credit | Total Annual DTC |
|---|---|---|---|---|---|
| Alberta | $21,003 | 10.00% | $2,100 | $1,481 | $3,581 |
| British Columbia | $11,981 | 5.06% | $606 | $1,481 | $2,087 |
| Manitoba | $15,780 | 10.80% | $1,704 | $1,481 | $3,185 |
| New Brunswick | $10,494 | 9.40% | $986 | $1,481 | $2,467 |
| Newfoundland & Labrador | $10,818 | 8.70% | $941 | $1,481 | $2,422 |
| Northwest Territories | $16,593 | 5.90% | $979 | $1,481 | $2,460 |
| Nova Scotia | $11,481 | 8.79% | $1,009 | $1,481 | $2,490 |
| Nunavut | $17,925 | 4.00% | $717 | $1,481 | $2,198 |
| Ontario | $11,865 | 5.05% | $599 | $1,481 | $2,080 |
| Prince Edward Island | $12,000 | 9.65% | $1,158 | $1,481 | $2,639 |
| Québec | $16,143 | 14.00% | $2,260 | $1,481 | $3,741 |
| Saskatchewan | $15,843 | 10.50% | $1,664 | $1,481 | $3,145 |
| Yukon | $15,716 | 6.40% | $1,006 | $1,481 | $2,487 |
| Highest Total (Québec) | $3,741 | ||||
| Lowest Total (Ontario) | $2,080 | ||||
*Estimated 2026 values. Québec requires separate Revenu Québec provincial application. Federal credit ($1,481) applies nationwide. Child supplements add additional value. Use calculator for personalized estimates →
2026 Child & Youth Supplement
Federal Child Supplement
- Supplement amount: $5,758
- Credit value: $864 (15%)
- Eligible: Children under 18 at end of tax year
- Also unlocks the Child Disability Benefit (CDB), a separate monthly tax-free benefit paid through the Canada Child Benefit program
Total Federal Credit (Child)
- Base DTC: $1,481
- Child supplement credit: $864
- Total federal: $2,345
- Plus provincial child supplement (varies by province)
Federal DTC Amounts, 2021 to 2026
| Tax Year | Federal Base | Credit (15%) | Child Supplement | Child Credit |
|---|---|---|---|---|
| 2026 | $9,872 | $1,481 | $5,758 | $864 |
| 2025 | $9,872 | $1,481 | $5,758 | $864 |
| 2024 | $9,428 | $1,414 | $5,500 | $825 |
| 2023 | $8,986 | $1,348 | $5,265 | $790 |
| 2022 | $8,662 | $1,299 | $5,003 | $750 |
| 2021 | $8,662 | $1,299 | $5,003 | $750 |