Basic Personal Amount 2026
The basic personal amount is the most misunderstood number in Canadian tax. It is a non-refundable tax credit, not a band of income that escapes tax — and the distinction changes what it is actually worth to you.
Credit, not exempt income
The federal basic personal amount of $16,452 is multiplied by the lowest federal rate of 14% to give a credit of $2,303.28 that is subtracted from your tax. It is worth the same to a high earner as to a low earner, which is exactly the point of a credit.
The federal amount is income-tested
Above $181,440 of net income the federal amount shrinks, reaching $14,829 at $258,482. At $220,000 of income, for example, it is $15,640. Yukon mirrors this formula exactly; Manitoba has its own taper.
Every jurisdiction, 2026
| Jurisdiction | Basic personal amount | Credit rate |
|---|---|---|
| Federal | $16,452 | 14% |
| Alberta | $22,769 | 8% |
| British Columbia | $13,216 | 5.6% |
| Manitoba | $15,780 | 10.8% |
| New Brunswick | $13,664 | 9.4% |
| Newfoundland and Labrador | $13,094 | 8.7% |
| Northwest Territories | $18,198 | 5.9% |
| Nova Scotia | $11,932 | 8.79% |
| Nunavut | $19,659 | 4% |
| Ontario | $12,989 | 5.05% |
| Prince Edward Island | $15,000 | 9.5% |
| Quebec | $18,952 | 14% |
| Saskatchewan | $20,381 | 10.5% |
| Yukon | $16,452 | 6.4% |
Common questions
What is the federal basic personal amount for 2026?
$16,452, reducing to $14,829 for net income at or above $258,482.
Does the basic personal amount mean I pay no tax on that income?
Not exactly. It is a credit worth the lowest tax rate applied to that amount. The practical effect at low incomes is similar, but for anyone in a higher bracket the credit is worth less than exempting the income would be.
Which province has the highest basic personal amount?
Alberta, at $22,769 for 2026.
Sources: Canada Revenue Agency — T4127 Payroll Deductions Formulas (122nd and 123rd editions, 2026) and the published 2026 federal, provincial and territorial rate tables; Revenu Québec — 2026 income tax rates and the 2026 source-deduction parameters. Rates verified 9 August 2026.
Figures are computed from those published rates by our own engine, which is validated against the CRA’s Payroll Deductions Online Calculator. See how we calculate.