Tax · Canada
Political contribution tax credit calculator.
See the FEDERAL non-refundable credit you get back on contributions to registered federal parties, associations and candidates, and what the contribution really costs you after the credit.
The federal credit is 75% of the first $400, $300 plus 50% of contributions from $400 to $750, and $475 plus 33⅓% above $750, capped at $650 (reached at $1,275).
Inputs
Federal credit
Enter an amount and press Calculate.
The federal formula
Under Income Tax Act s.127(3), the credit on total monetary political contributions in a year is: 75% of the total when it is $400 or less; $300 plus 50% of the amount over $400 when it is between $400 and $750; and the lesser of $650 and $475 plus 33⅓% of the amount over $750 when it is above $750. The credit is non-refundable and applies against federal tax.
Worked table
| Contributed | Credit | Net cost | Credit as % of gift |
|---|---|---|---|
| $100 | $75.00 | $25.00 | 75.0% |
| $400 | $300.00 | $100.00 | 75.0% |
| $750 | $475.00 | $275.00 | 63.3% |
| $1,000 | $558.33 | $441.67 | 55.8% |
| $1,275 | $650.00 | $625.00 | 51.0% |
| $2,000 | $650.00 | $1,350.00 | 32.5% |
Example: $1,000 gives $300 on the first $400, $175 on the next $350, and 33⅓% of the $250 above $750 ($83.33), for $558.33.
Source, fetched 1 October 2026: Income Tax Act s.127, Justice Laws Website. The dollar thresholds and percentages above are the figures in subsection 127(3) as published there. CRA's line 40900 guidance page could not be opened at build time, so this tool is checked against the statute itself.
Frequently asked questions
What is the maximum federal political contribution tax credit?
$650. You reach it at $1,275 of contributions in a year: $300 on the first $400, $175 on the next $350, and $175 on the $525 above $750. Contributing more does not raise the credit.
Is the credit refundable?
No. It is a non-refundable credit, so it reduces your federal tax owing but cannot create a refund by itself. Check the limits on your return or with CRA if your tax owing is low.
Is there also a provincial credit?
Many provinces have their own political contribution credit with separate rates. This tool covers the federal credit only and does not add any provincial amount.
Is it a tax deduction or a credit?
A credit. It comes straight off your tax rather than off your income, which is why the first $400 returns 75 cents on the dollar regardless of your tax bracket.
Estimate only — federal credit, not tax advice
This tool applies the s.127(3) formula to the total you enter. It does not check that contributions are eligible, does not model your tax owing or any provincial credit, and does not confirm receipts. Confirm your claim with CRA or a tax professional.