Basic Personal Amount 2026
Basic Personal Amount 2026
The income you can earn before any federal tax applies. It tapers for higher earners, so there is a maximum and a minimum.
Federal Basic Personal Amount (2026)
| Maximum (lower incomes) | $16,452 |
| Minimum (highest incomes) | $14,829 |
How it works
- It is a non-refundable tax credit -- income up to the amount is effectively federally tax-free
- It tapers down between the maximum and minimum as net income rises
- Each province/territory has its own basic personal amount as well
As of 2026 -- not financial advice. This is the FEDERAL amount; provincial basic personal amounts are separate. Confirm at canada.ca (CRA).
Sources: CRA -- Basic Personal Amount 2026
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