Basic Personal Amount 2026
The 2026 federal basic personal amount (BPA) is $16,452, tapering down to $14,829 once net income reaches $258,482. Every province and territory adds its own BPA on top — this page has the full 2026 table, the federal phase-out formula, and a worked example.
Calculate your exact tax
This page covers the BPA figures and the phase-out formula. To run a full federal + provincial tax calculation with your own income and province, use the calculator.
How the BPA credit works
The BPA is a non-refundable tax credit, not a deduction from income. Each jurisdiction multiplies its BPA by its own lowest tax rate, and the result comes straight off tax otherwise owing — so it's worth less than the sticker figure. Federally, the 2026 BPA is credited at 14%, so the maximum federal BPA is worth $2,303 in actual tax savings, not $16,452.
You claim the federal BPA on line 30000 of your T1 return and your province or territory's own BPA on line 58040 of Form 428 — the two are calculated and applied independently, one against federal tax and one against provincial tax. Quebec residents claim Quebec's BPA on their separate Revenu Québec return instead.
The federal BPA phase-out: enhanced vs. base
Since 2020, the federal BPA has had two tiers. Net income at or below $181,440 — the start of the 4th tax bracket — gets the full "enhanced" amount. Net income at or above $258,482 — the start of the top bracket — gets only the "base" amount, the same figure everyone received before the enhancement existed. In between, the BPA grinds down in a straight line.
| Net income | Federal BPA | Credit value (14%) |
|---|---|---|
| $0 to $181,440 | $16,452 (full) | $2,303 |
| $75,000 (below phase-out) | $16,452 | $2,303 |
| $220,000 (mid phase-out) | $15,640 | $2,190 |
| $300,000 (above phase-out) | $14,829 (base) | $2,076 |
| $258,482 and above | $14,829 (base) | $2,076 |
Formula: BPA = $16,452 − [($1,623 × (net income − $181,440)) ÷ $77,042], floored at $14,829. This only affects the federal BPA — provincial BPAs (below) don't have this two-tier structure, with one exception noted under the table.
Basic personal amounts by jurisdiction, 2026
The federal row shows both tiers; every province and territory has a single BPA (Manitoba excepted — see the note below). Credit value is the BPA multiplied by that jurisdiction's own lowest tax rate — the actual dollar reduction to tax owing.
| Jurisdiction | 2026 BPA | 2025 BPA | Credited at | Credit value |
|---|---|---|---|---|
| Federal (full, ≤$181,440) | $16,452 | $16,129 | 14% | $2,303 |
| Federal (base, ≥$258,482) | $14,829 | $14,538 | 14% | $2,076 |
| Ontario | $12,989 | $12,747 | 5.05% | $656 |
| British Columbia | $13,216 | $12,932 | 5.6% | $740 |
| Alberta | $22,769 | $22,323 | 8% | $1,822 |
| Quebec | $18,952 | $18,571 | 14% | $2,653 |
| Manitoba | $15,780 | $15,780 | 10.8% | $1,704 |
| Saskatchewan | $20,381 | $19,491 | 10.5% | $2,140 |
| Nova Scotia | $11,932 | $11,744 | 8.79% | $1,049 |
| New Brunswick | $13,664 | $13,396 | 9.4% | $1,284 |
| Newfoundland and Labrador | $13,094 | $11,067 | 8.7% | $1,139 |
| Prince Edward Island | $15,000 | $14,650 | 9.5% | $1,425 |
| Northwest Territories | $18,198 | $17,842 | 5.9% | $1,074 |
| Yukon | $16,452 | $16,129 | 6.4% | $1,053 |
| Nunavut | $19,659 | $19,274 | 4% | $786 |
Manitoba also grinds its BPA down at high income — the table above shows Manitoba's full $15,780 amount, but net income between $200,000 and $400,000 reduces it in a straight line to $0 (CRA Form MB428 / Worksheet MB428, line 58040). At $300,000 net income, for example, the claimable amount is only $7,890. This is unlike the federal phase-out above, which grinds to a non-zero base rather than to nothing. Our income tax and take-home pay calculators model this Manitoba taper directly. Quebec sets its own BPA through Revenu Québec rather than CRA, shown here for reference.
Worked example: Ontario resident
Below the phase-out: an Ontario resident with $75,000 net income is well under the $181,440 phase-out start, so they claim the full federal BPA of $16,452 (worth $2,303 at 14%) plus Ontario's $12,989 BPA (worth $656 at 5.05%) — $2,959 combined tax credit before any other deductions or credits.
Mid phase-out: the same Ontario resident at $220,000 net income sits inside the federal grind zone. Their federal BPA shrinks to about $15,640, worth $2,190 — $114 less federal credit than the low-income example, purely from the phase-out. Their Ontario BPA is unaffected, since Ontario doesn't grind its amount at this income level.
What changed from 2025 to 2026?
Most jurisdictions index their BPA to inflation annually — Manitoba is the exception, holding its BPA flat at $15,780 for both 2025 and 2026 as part of its broader bracket freeze. The federal maximum BPA rose from $16,129 to $16,452, and the federal minimum from $14,538 to $14,829. See the table above for every province and territory's year-over-year change, or the full 2026 bracket tables for the rate schedules those amounts sit inside. CRA hasn't published the 2027 figures yet — see our 2027 basic personal amount page for when to expect them.
Frequently asked questions
What is the basic personal amount for 2026?
The federal basic personal amount for 2026 is $16,452 for most filers, tapering down to $14,829 once net income reaches $258,482. Every province and territory also has its own BPA, credited separately on your provincial or territorial return — they range from $11,932 (Nova Scotia) to $22,769 (Alberta) for 2026.
How does the BPA actually reduce my tax?
The BPA is a non-refundable tax credit, not a deduction — you don't subtract it from income. Instead, it's multiplied by the lowest tax rate in each jurisdiction and the result is subtracted from tax otherwise owing. Federally that's 14% of the BPA; provincially it's each province's own lowest rate. A $16,452 federal BPA is worth $2,303 in actual tax savings, not $16,452.
Why does the federal BPA get smaller at high income?
Since 2020 the federal BPA has been "enhanced" above the base amount, but the enhancement phases out for high earners. Net income at or below $181,440 (the start of the 4th tax bracket) gets the full $16,452. Between $181,440 and $258,482 (the start of the top bracket) it grinds down in a straight line. At or above $258,482 everyone gets the same base amount of $14,829 — the same figure everyone got before the 2020 enhancement.
Do I get both the federal and my provincial BPA?
Yes. Every resident claims the federal BPA on line 30000 of their T1 return and their province or territory's own BPA on line 58040 of their provincial/territorial Form 428 (Quebec files separately with Revenu Québec, which sets its own basic personal amount — $18,952 for 2026). The two credits are calculated and applied independently.
Which province has the highest basic personal amount?
Alberta has the highest provincial BPA for 2026 at $22,769, credited at 8%. Nova Scotia has the lowest at $11,932. A higher BPA isn't automatically better for your total bill — it has to be weighed against each province's own bracket rates and thresholds; see the full 2026 bracket tables for the complete picture.
Did the basic personal amount change from 2025 to 2026?
Yes — every jurisdiction's BPA is indexed to inflation and rose for 2026 (except where a province has legislated a freeze). The federal maximum BPA rose from $16,129 to $16,452, and the minimum from $14,538 to $14,829. See the by-jurisdiction table below for every province and territory's 2025 vs 2026 figures.
Sources
- CRA: Indexation adjustment for personal income tax and benefit amounts (2026 federal BPA + bracket thresholds)
- CRA: T4127 Payroll Deductions Formulas (Table 8.1 — federal + all 13 provincial/territorial rates, thresholds and BPA)
- CRA: Line 30000 — Basic personal amount
- Government of British Columbia: Personal income tax rates
- Revenu Québec: Income tax rates