Tax · Credits
Medical expense credit threshold calculator.
Only the medical expenses above a threshold count toward the credit — see exactly where that line sits for your income.
The threshold is the lesser of 3% of your net income or $2,834 — CRA's most recently confirmed figure, for the 2025 tax year. Medical expenses above that amount are what you can actually claim on line 33099 (or line 33199 for a dependant).
Inputs
Threshold
Enter your details and press Calculate.
The formula, exactly as CRA writes it
CRA's own instructions say to enter “the lesser of the following amounts: 3% of your net income (line 23600) or $2,834.” Whichever of those two numbers is smaller becomes your threshold. Only the portion of your total eligible medical expenses above that threshold is used to calculate the Medical Expense Tax Credit — expenses below the line don't count at all.
The $2,834 figure is CRA's most recently confirmed fixed dollar cap, for the 2025 tax year. It is indexed annually, so the 2026 amount may be higher — confirm at canada.ca before filing a 2026 return. Lower-income filers are typically capped by the fixed dollar amount rather than the 3% test; higher-income filers are typically capped by 3% of income once that 3% exceeds the fixed amount.
This is a non-refundable federal credit worth 15% of the amount above the threshold (not calculated here), and most provinces run a similar credit of their own on top of it.
Source, fetched 29 September 2026: CRA — Lines 33099 and 33199: Eligible medical expenses.
Frequently asked questions
Is $2,834 the 2026 figure?
It's the most recently confirmed CRA figure, published for the 2025 tax year. This fixed cap is indexed annually, so check the exact 2026 amount at canada.ca before filing a 2026 return.
Whose net income counts — mine, or the person the expenses are for?
For expenses claimed on line 33099 (yourself, your spouse or common-law partner, and your minor children), it's your own net income. Expenses claimed on line 33199 for other dependants use that dependant's net income for their own threshold.
Does this tool calculate my actual credit amount?
No. It calculates the threshold and the amount above it. The credit itself is 15% of that amount federally, plus whatever your province adds — neither rate is applied here.
Can I pick any 12-month period for my expenses?
Yes. CRA lets you total eligible medical expenses paid in any 12-month period that ends in the tax year, not strictly the calendar year, so you can choose the window that maximizes your claim.
Estimate only — verify current-year amounts at canada.ca
This tool applies CRA's published 2025 tax-year formula and $2,834 cap to the figures you enter. The cap is indexed annually and the 2026 figure may not match. It does not verify which expenses are CRA-eligible, does not apply the 15% federal rate or any provincial credit. Confirm current amounts with CRA or a tax professional before filing.