How much is the disability tax credit? 2025 and 2026

The disability tax credit (DTC) has a federal claim amount of $10,341 for 2026. At the regular 14% credit rate, that represents $1,447.74 in federal tax reduction before other return interactions. For 2025, the corresponding calculation is $10,138 × 14.5% = $1,470.01. Neither figure is a guaranteed refund.

The distinction matters: a claim amount is not cash, and a tax reduction is not necessarily money deposited into your bank account. Your actual result depends on the tax liability you can reduce, any eligible child supplement, provincial rules and whether an unused amount can transfer to a supporting family member.

Federal amounts and rules checked September 10, 2026. The calculations below distinguish the 2025 tax year from the 2026 tax year. They are illustrations, not a calculation of your return.

How much is the disability tax credit for 2025 and 2026?

Start with the federal disability amount for the tax year, add any eligible supplement for a person under 18 at year end, then multiply by the regular federal credit rate. This gives a starting tax-reduction figure, not a refund estimate. Available tax liability and other return rules determine the amount actually used.

Sources: the CRA indexation table supplies the claim amounts, while Finance Canada explains the regular credit rates. Calculations are rounded to the nearest cent and exclude provincial relief, supplement reductions, the Top-Up Tax Credit and other interactions on the return.

A larger claim amount does not always mean larger tax savings

The base amount increased between 2025 and 2026, but the regular federal rate fell from 14.5% to 14%. Multiplying those amounts produces a slightly smaller standard DTC calculation in 2026. That comparison does not establish that your total income tax increased: the lower tax rate also affects the tax calculated on your income.

There is also a separate Top-Up Tax Credit for the 2025 to 2030 tax years. It can maintain a 15% rate on qualifying non-refundable credit amounts above the first-bracket threshold when both taxable income and applicable non-refundable credit amounts exceed that threshold. It is not a blanket instruction to calculate everyone's DTC at 15%, and income above the threshold alone is not enough.

Finance Canada's report on the rate change and Top-Up Tax Credit explains this interaction. Have your tax software or preparer apply the full return calculation rather than treating the table above as an absolute ceiling on all federal relief.

How do you calculate the DTC refund rather than the credit?

First calculate your income-tax liability with the DTC, then compare that result with tax already withheld or paid and the other entries on your return. The DTC can reduce unpaid tax as well as increase a refund. A person does not need to have already paid the tax to benefit.

“Non-refundable” means the credit cannot reduce the applicable tax liability below zero. It does not mean the credit is limited to deductions taken from your paycheque. If you still owe tax, the DTC may lower that balance without producing a cash refund.

Two people can get the same tax reduction but different refunds

The following simplified examples use the 2025 base federal calculation of $1,470.01. “Tax before DTC” means federal tax liability after other applicable credits but before the DTC. All other return items, provincial tax, transfers and the Top-Up Tax Credit are excluded. These are arithmetic examples, not taxpayer profiles or refund promises.

The first two rows have identical tax savings. Only the payment position differs. This is why neither your income nor payroll deductions alone can tell you the refund. Compare a complete return with and without the credit, including any transfer, instead of multiplying a marketing headline by the number of years approved.

Is the DTC a monthly payment or a fixed lump sum?

No. The DTC is an income-tax credit, not a monthly benefit or a fixed lump sum. The Canada Disability Benefit and child disability benefit are separate programs with their own rules. Their payments should not be added to a DTC refund estimate without checking eligibility for each program.

Approval for earlier years may allow earlier returns to be adjusted. Each year has its own claim amount, tax calculation and available liability. There is no single refund total that everyone approved receives. Our retroactive DTC guide covers the separate earlier-year calculation and adjustment process.

What changes the DTC amount for a child?

A person under 18 on the last day of the tax year may qualify for a supplement in addition to the base federal disability amount. The full supplement is not automatic. Claimed child care or attendant care expenses can reduce it, and a supporting person's transfer must meet the CRA's rules.

For 2025, the base amount plus the full supplement is $16,052. At the regular 14.5% rate, the calculation is $2,327.54. For 2026, $16,373 at 14% gives $2,292.22. Use those figures only when the full supplement applies and enough tax liability is available to use the resulting credit.

The CRA's line 31600 instructions identify child care and attendant care claims that require the federal worksheet. Do not simply subtract care expenses from the tax-reduction figure above. Follow the worksheet for the relevant year, including any care-expense rules that affect the claim.

Can a parent or another family member claim the unused amount?

An unused disability amount may transfer, but it does not automatically become cash payable to any relative. The person receiving it must meet the applicable support and relationship conditions and have tax liability against which to use it. The CRA describes support in terms of basic necessities such as food, shelter and clothing.

Splitting a claim between supporting people also has restrictions. For example, the CRA says you cannot split the claim with another person who has claimed line 30400 for that dependant. Read the line 31800 conditions before allocating an unused amount. Our DTC transfer guide explains the supporting-family-member process.

Does your province add another disability tax credit?

Provincial or territorial disability-related tax relief can change the total result, but amounts, conditions and calculations are not identical across Canada. Do not apply a single national percentage or assume a federal child supplement has a matching provincial claim. Check the provincial return rules for the tax year you are calculating.

Quebec is an important example. Its amount for a severe and prolonged impairment has separate eligibility rules. The 2025 Revenu Québec line 376 instructions require the person to have been 18 or older during the year and explain possible reductions in the year they turn 18. Do not carry the federal under-18 calculation into that Quebec claim.

When requesting an estimate, ask for separate federal and provincial figures and the assumptions behind each. Confirm the tax year, age at year end, approved period, relevant care expenses and who will claim any transfer. That makes the estimate checkable without implying that another person's refund is a useful prediction for yours.

Frequently asked questions

How much does the CRA give for the disability tax credit?

The DTC is not a fixed cash payment. The 2026 federal base amount is $10,341, which produces a standard credit calculation of $1,447.74 at 14%. Your actual tax reduction depends on available tax liability and other return rules. A tax reduction does not necessarily produce a cash refund.

How do I calculate my disability tax credit refund?

Calculate the return with the DTC, including any eligible supplement or transfer, then compare the resulting liability with tax already paid and the other return entries. A refund can result from an overpayment. If tax remains unpaid, the credit may instead reduce the balance you still owe.

Is the disability tax credit paid monthly?

No. The DTC is applied through an income-tax return, not paid as a monthly allowance. The Canada Disability Benefit and child disability benefit are separate programs. Being approved for the DTC does not mean you should count a monthly benefit as part of the same tax refund.

What is the disability tax credit worth for a child?

With the full supplement, the 2026 federal claim amount is $16,373, giving a standard calculation of $2,292.22 at 14%. Child care or attendant care claims can reduce the supplement. If the child cannot use the amount, a transfer to an eligible supporting person may be possible under CRA rules.

Will I get the DTC if I have not paid income tax yet?

You may still benefit if you have income-tax liability available to reduce. Non-refundable does not mean tax must already have been paid: the DTC can reduce an unpaid balance. If there is no liability to reduce, an unused amount may qualify for transfer to an eligible supporting family member.

Why can the DTC amount increase while its calculated value falls?

The claim amount and the rate used to value it are different numbers. The federal base rose between 2025 and 2026 while the regular rate fell from 14.5% to 14%. That lowers the standard DTC calculation, but the separate Top-Up Tax Credit and other return rules may affect your result.

What should you do after checking the amounts?

Confirm your approved years and ask for a tax-return calculation before relying on a refund estimate. If you have not applied, start with the DTC application process. If you are already approved, separately check whether an RDSP fits your needs; the savings plan is not the same thing as a tax refund.

The CRA's claiming instructions explain how to use an approved amount. Our T2201 guide covers applying for approval, and our RDSP eligibility guide covers the savings plan's separate requirements. Ready to explore an RDSP? Start the RDSP opening process.