Tax · Canada
Charitable donation tax credit calculator.
The FEDERAL non-refundable tax credit for charitable donations — a two-tier rate that jumps after your first $200, plus an enhanced top rate for donors with income in the top tax bracket. Your province adds its own separate credit on top of this.
For 2026, the federal credit is 14% on the first $200 of eligible donations claimed, then 29% on the amount above that — rising to 33% on the portion of donations that falls within income taxed at the top federal bracket (over $258,482). Claimable donations are capped at 75% of net income for the year.
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Federal credit
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Why this tool is federal only
Every province and territory grants its OWN two-tier donation credit, on top of the federal one, using entirely different rates and thresholds — Alberta, for example, credits 60% on the first $200 and 21% above it, nothing like the federal structure. Quebec runs a completely separate provincial credit system administered by Revenu Québec. Replicating all 13 accurately is a much larger undertaking than the federal credit alone, which is one national formula under the Income Tax Act. This tool calculates the federal credit only — your real combined credit is this federal amount plus your province's own credit, calculated separately.
The federal formula
Under Income Tax Act s.118.1(3), the federal credit rate is 14% (2026's lowest federal tax-bracket rate) on the first $200 of donations claimed in the year, then a fixed 29% on the amount above $200. A separate rule, s.118.1(3.1), raises that second-tier rate to 33% — but only for the portion of donations above $200 that doesn't exceed the amount of your taxable income that's itself taxed in the top federal bracket (over $258,482 for 2026). In plain terms: the enhanced 33% rate only helps donors with taxable income above that threshold, and only on the slice of donations that lines up with that top-bracket income.
Claimable donations in a year are capped at 75% of net income (up to 100% in the year of death and the year before, plus special rules for certified cultural property and ecologically sensitive land). Any donations above that cap aren't lost — they can be carried forward and claimed in any of the next 5 years.
Sources, fetched 26 September 2026: CRA — Line 34900: how much you can claim, CRA Schedule 9 — Donations and Gifts. The 14% lowest-bracket rate and $258,482 top-bracket threshold are the same 2026 CRA T4127 figures already verified elsewhere on this site.
Frequently asked questions
Does this include my provincial donation credit?
No, deliberately — see above. Your real total credit is this federal figure plus a separate provincial or territorial credit, which uses its own rates and thresholds and isn't calculated here.
Why is the rate above $200 sometimes 29% and sometimes 33%?
29% is the standard rate. It rises to 33% only for the slice of your donations (above $200) that lines up with taxable income you have sitting in the top federal bracket, over $258,482 for 2026. Most donors never reach that bracket, so 29% is the common case.
What if my donations exceed 75% of my net income?
You can only claim up to 75% of net income in the current year, but the unused portion isn't lost — it carries forward and can be claimed in any of the next 5 tax years.
Should my spouse and I combine our donation receipts?
Often yes: since only the first $200 gets the lower 14% rate per return, combining both spouses' donations on one return usually produces a larger total credit than each claiming separately and each paying the lower rate on their own first $200.
Estimate only — federal credit, not tax advice
This tool calculates the FEDERAL donation tax credit only, using your net income as a simplified stand-in for taxable income in the 33% top-up test. It does not calculate any provincial or territorial credit, does not model the 5-year carry-forward beyond flagging the amount, and does not handle gifts of capital property (which use a different inclusion rate) or the special 100%-of-income rules for the year of death. Confirm your exact combined credit with CRA, your provincial tax return, or a tax professional.