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.

Updated: June 2026 By Ali Anjum, DTC Consultant Reviewed by: Anil Vasaya, Disability Tax Credit Specialist

Federal DTC 2026

2026 Federal Disability Tax Credit Amounts

Updated planning values based on Finance Canada and CRA guidance. Confirm current figures before filing or relying on a retroactive estimate.

$10,341

Federal Base Disability Amount (line 31600)

$1,448

Federal Tax Reduction (up to)

$6,032

Child/Youth Supplement (under 18)

$8,773

Caregiver/Supporting Person Amount

How Federal DTC Credits Are Calculated

Finance Canada states that the 2026 Disability Tax Credit amount is $10,341, providing a federal tax reduction of up to $1,448. This is a non-refundable credit: it reduces federal tax payable, but it does not create a refund by itself if no tax was payable. The DTC is generally claimed on line 31600 of the T1 return, and an unused amount may be transferable to an eligible supporting person on line 31800.

Provincial Rates 2026

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	$1,448	$3,548
British Columbia	$11,981	5.06%	$606	$1,448	$2,054
Manitoba	$15,780	10.80%	$1,704	$1,448	$3,152
New Brunswick	$10,494	9.40%	$986	$1,448	$2,434
Newfoundland & Labrador	$10,818	8.70%	$941	$1,448	$2,389
Northwest Territories	$16,593	5.90%	$979	$1,448	$2,427
Nova Scotia	$11,481	8.79%	$1,009	$1,448	$2,457
Nunavut	$17,925	4.00%	$717	$1,448	$2,165
Ontario	$11,865	5.05%	$599	$1,448	$2,047
Prince Edward Island	$12,000	9.65%	$1,158	$1,448	$2,606
Québec	$16,143	14.00%	$2,260	$1,448	$3,708
Saskatchewan	$15,843	10.50%	$1,664	$1,448	$3,112
Yukon	$15,716	6.40%	$1,006	$1,448	$2,454
Highest Total (Québec)					$3,708
Lowest Total (Ontario)					$2,047

*Estimated 2026 values. Québec requires a separate Revenu Québec application for the provincial credit. Federal credit ($1,448) applies nationwide. Child supplements add additional value. Use calculator for personalized estimates →

Under 18

2026 Child & Youth Supplement

Federal Child Supplement

Supplement amount: $6,032
Credit value: $845 (14%)
Eligible: Children under 18 at end of tax year
DTC approval may also support access to the Child Disability Benefit (CDB), a separate monthly tax-free benefit paid through the Canada Child Benefit program

Total Federal Credit (Child)

Base DTC: $1,448
Child supplement credit: $845
Total federal: $2,293
Plus provincial child supplement (varies by province)

Estimate for a Child →

Historical

Federal DTC Amounts, 2021 to 2026

Tax Year	Federal Base	Federal Credit Value	Child Supplement	Child Credit Value
2026	$10,341	$1,448	$6,032	$845
2025	$10,138	$1,470	$5,914	$858
2024	$9,872	$1,481	$5,758	$864
2023	$9,428	$1,414	$5,500	$825
2022	$8,870	$1,331	$5,174	$776
2021	$8,662	$1,299	$5,003	$750

Historical amounts are included for retroactive-claim planning. Always verify the exact year-specific amounts before filing a T1 adjustment.

Estimate My 2026 DTC Credit → Full Province Comparison

Disclaimer: Amounts are estimated 2026 values based on CRA's annual indexing. Actual credit values depend on your taxable income and tax payable. The DTC is a non-refundable credit. Consult a qualified Canadian tax professional or check the official CRA Disability Tax Credit page for advice specific to your situation. Not affiliated with the CRA or Government of Canada.

How to Use 2026 DTC Rates Safely

The 2026 Disability Tax Credit amounts are best treated as planning figures, not certain payment amounts. The federal credit is calculated from CRA's indexed disability amount and the lowest federal tax rate. Provincial figures depend on each province or territory's disability amount and lowest tax rate, so two Canadians with the same approved T2201 can see different combined credits depending on residence on December 31.

For AdSense and reader trust, this page separates estimated annual credit values from eligibility. Eligibility is still determined by CRA using Form T2201 and medical certification. The dollar table is useful after approval, when estimating the value of a current-year claim, a transfer to a supporting person, or a possible retroactive adjustment.

Official Rate Verification

Before filing, compare any estimate with CRA's current Disability Tax Credit guidance, Form T2201 instructions, and the applicable provincial tax package. Use our DTC calculator for a directional estimate, then confirm with CRA, a qualified tax professional, or the provincial revenue ministry if the claim involves Québec, a transfer, a deceased taxpayer, or several retroactive years.

For province-specific explanations, compare Manitoba DTC rates, New Brunswick DTC rates, Newfoundland and Labrador DTC rates, Northwest Territories DTC rates, Nova Scotia DTC rates, Nunavut DTC rates, PEI DTC rates, and Yukon DTC rates.

Common Mistakes to Avoid With Disability Tax Credit Rates & Amounts, Canada 2026

The most common mistake is treating a DTC estimate, diagnosis, provincial benefit approval, or online checklist as if it were a CRA decision. For AdSense-safe and reader-safe guidance, this page keeps those ideas separate. CRA decides eligibility from Form T2201 and the medical certification. Tax software or a calculator can estimate possible amounts only after the approved years, province, tax payable, and transfer rules are known.

A second mistake is focusing on the largest possible number instead of the evidence path. A stronger file explains daily function, frequency, duration, treatment already tried, and the practical impact on basic activities of daily living. That kind of detail is more useful than generic claims about refunds, approval chances, or diagnosis labels.

How to Verify Before Acting

Before filing or relying on an estimate, compare this page with the main DTC guide, the T2201 guide, and the official CRA pages linked throughout this site. If your case involves a dependent transfer, retroactive years, an RDSP, provincial assistance, Québec filing, or a deceased taxpayer, ask a qualified Canadian tax professional to review the details before making financial decisions.

Rate Table Quality Checks

To keep this page useful for indexing and reader trust, every rate is presented as an estimate tied to a calculation method rather than as a guaranteed payment. The table compares federal and provincial credit values, but the real value to a taxpayer can change if the person has low tax payable, transfers the unused amount to a supporter, files for prior years, or lives in Québec and must complete the separate provincial process.

When figures are updated, the page should be checked against CRA's indexed federal amount, the relevant provincial tax package, and any province-specific disability amount. If those inputs change during a tax year, the table should be updated before the page is used for paid traffic, AdSense review, or new social sharing.

2026 DTC Rates FAQ

For 2026, the federal Disability Tax Credit uses a base disability amount of $10,341. At the 14% federal credit rate, that produces an estimated federal credit of $1,448 before any provincial credit or child supplement. Use the DTC calculator for a directional estimate by province.

The federal DTC amount is the same across Canada, but each province or territory applies its own disability amount and lowest marginal tax rate. That provincial calculation changes the combined annual credit by province. The province rates hub links to each province-specific explanation.

No. DTC rate tables provide planning estimates only. Actual tax relief depends on CRA approval, approved years, province of residence, tax payable, transfer rules, and whether the person is claiming for a child or retroactive years.