Basic Personal Amount 2027 (Not Yet Announced)
CRA has not yet published the 2027 federal or provincial basic personal amounts — they're confirmed each autumn, typically in November, for the tax year starting the following January 1. Below: exactly how CRA calculates the BPA each year, the confirmed 2026 federal and provincial figures for every jurisdiction, and when to expect the 2027 numbers.
Calculate your exact tax today
This page tracks the 2027 BPA announcement. To run a full federal + provincial tax calculation with the confirmed 2026 figures and your own income and province, use the calculator.
How CRA sets the BPA each year
Each year, CRA indexes certain personal income tax and benefit amounts — including the basic personal amount, tax bracket thresholds, and other non-refundable credit amounts — to inflation, using Consumer Price Index data from Statistics Canada. Increases take effect on January 1 of the applicable year.
CRA publishes the confirmed figures on its "Indexation adjustment for personal income tax and benefit amounts" page (linked in Sources below). As of this page's last check, that table lists confirmed amounts through 2026 only — there is no 2027 column yet.
The BPA itself is a non-refundable tax credit, not a deduction from income — each jurisdiction multiplies its BPA by its own lowest tax rate, and the result comes off tax otherwise owing. You claim the federal BPA on line 30000 of your T1 return and your province or territory's own BPA on line 58040 of Form 428.
Recent indexation history (confirmed, not projected)
CRA publishes an annual "indexation increase" percentage that drives every indexed dollar figure, including the BPA. Here's how the federal maximum BPA has actually moved over the last two confirmed years — real, published numbers, shown only to illustrate the typical size of an annual move. CRA has not yet published a 2027 indexation percentage, so no 2027 row appears below.
| Tax year | CRA indexation increase | Federal max. BPA | Change from prior year |
|---|---|---|---|
| 2024 | 4.7% | $15,705 | — |
| 2025 | 2.7% | $16,129 | +$424 |
| 2026 (current) | 2.0% | $16,452 | +$323 |
| 2027 | Not yet published by CRA | — | |
Source: CRA's indexation adjustment table (see Sources below). Percentages are CRA's own published "indexation increase" figures, not a figure we calculated.
Confirmed basic personal amounts by jurisdiction, 2026
These are the current, CRA-confirmed figures — the most recent numbers available while 2027 remains unannounced. The federal row shows both tiers; every province and territory has a single BPA (Manitoba excepted — see the note below).
| Jurisdiction | 2026 BPA | Credited at | Credit value |
|---|---|---|---|
| Federal (full, ≤$181,440) | $16,452 | 14% | $2,303 |
| Federal (base, ≥$258,482) | $14,829 | 14% | $2,076 |
| Ontario | $12,989 | 5.05% | $656 |
| British Columbia | $13,216 | 5.6% | $740 |
| Alberta | $22,769 | 8% | $1,822 |
| Quebec | $18,952 | 14% | $2,653 |
| Manitoba | $15,780 | 10.8% | $1,704 |
| Saskatchewan | $20,381 | 10.5% | $2,140 |
| Nova Scotia | $11,932 | 8.79% | $1,049 |
| New Brunswick | $13,664 | 9.4% | $1,284 |
| Newfoundland and Labrador | $13,094 | 8.7% | $1,139 |
| Prince Edward Island | $15,000 | 9.5% | $1,425 |
| Northwest Territories | $18,198 | 5.9% | $1,074 |
| Yukon | $16,452 | 6.4% | $1,053 |
| Nunavut | $19,659 | 4% | $786 |
Manitoba also grinds its BPA down at high income — the table above shows Manitoba's full $15,780 amount, but net income between $200,000 and $400,000 reduces it in a straight line to $0. At $300,000 net income, for example, the claimable amount is only $7,890. Quebec sets its own BPA through Revenu Québec rather than CRA, shown here for reference. None of these 2026 figures change until each jurisdiction publishes its own 2027 indexed amount.
Worked example using current (2026) figures
A filer with $220,000 net income sits inside the federal phase-out zone under 2026 rules: their federal BPA shrinks from the full $16,452 to about $15,640. The same mechanics will apply in 2027, just against whatever new phase-out thresholds and BPA figures CRA confirms — the formula doesn't change, only the dollar inputs do.
Meanwhile: the confirmed 2026 basic personal amount
For the full 2026 phase-out formula, a five-row worked-example table, and the complete 2025-vs-2026 year-over-year change for every province and territory, see the confirmed 2026 Basic Personal Amount page. To run a full tax calculation with these figures, use the income tax calculator.
Frequently asked questions
What is the basic personal amount for 2027?
Not yet announced. The CRA has not published indexed personal income tax and benefit amounts for 2027 — its published indexation table currently stops at 2026. The confirmed 2026 federal BPA is $16,452 for most filers, tapering to $14,829 once net income reaches $258,482. See the by-jurisdiction table below for every province and territory's confirmed 2026 figure.
When will CRA announce the 2027 basic personal amount?
CRA typically publishes the following year's indexed federal amounts — including the BPA — around November each year, effective for the tax year that starts the following January 1. So the 2027 federal BPA should be confirmed around November 2026, in time to take effect on January 1, 2027. Updated TD1 personal tax credits return forms reflecting the new amount typically follow from CRA in December 2026 through January 2027. We will update this page with the confirmed figure as soon as CRA publishes it.
What is the current (2026) federal basic personal amount?
$16,452 for net income at or below $181,440, phasing straight-line down to $14,829 by $258,482 of net income. This is a non-refundable tax credit, applied at 14% — so the maximum federal BPA is worth $2,303 in actual tax savings, not $16,452. Every province and territory also has its own BPA, credited separately on the provincial or territorial return.
What are the current (2026) provincial basic personal amounts — Ontario, Alberta, BC, Manitoba, Quebec, New Brunswick, Newfoundland and Labrador, Northwest Territories and Nunavut?
For 2026: Ontario $12,989, Alberta $22,769, British Columbia $13,216, Manitoba $15,780 (subject to a high-income phase-out — see below), Quebec $18,952 (set separately by Revenu Québec), New Brunswick $13,664, Newfoundland and Labrador $13,094, Northwest Territories $18,198, and Nunavut $19,659. Every other province and territory is in the full table below. None of these have a published 2027 figure yet either — each jurisdiction indexes on its own schedule, mostly announced in the same November-to-January window as the federal figure.
Why does the federal BPA get smaller at high income?
Since 2020 the federal BPA has been "enhanced" above a base amount, but the enhancement phases out for high earners. Net income at or below $181,440 (the start of the 4th tax bracket) gets the full enhanced amount. Between $181,440 and $258,482 (the start of the top bracket) it grinds down in a straight line. At or above $258,482 everyone gets the same base amount — $14,829 for 2026. This two-tier structure (ITA s.117(2)/118(1.1)) is set by law and carries forward every year; only the dollar thresholds get indexed.
How much has the federal BPA grown recently, and does that tell us anything about 2027?
The federal maximum BPA rose $424 (2.7%) from 2024 to 2025, then $323 (2%) from 2025 to 2026 — both moves track CRA's published annual indexation-increase percentage (4.7% for 2024, 2.7% for 2025, 2.0% for 2026), which itself tracks Consumer Price Index growth. That history shows indexation moves are typically low-single-digit percentages, but CRA does not publish the 2027 CPI-indexation factor until the amounts themselves are announced, so we deliberately don't extrapolate a specific 2027 dollar figure from this trend.
Which province has the highest and lowest basic personal amount right now?
For 2026, Alberta has the highest provincial BPA at $22,769, credited at 8%. Nova Scotia has the lowest at $11,932. A higher BPA isn't automatically better for your total bill — weigh it against each province's own bracket rates using the full bracket tables linked below.
Do I get both the federal and my provincial BPA?
Yes. Every resident claims the federal BPA on line 30000 of their T1 return and their province or territory's own BPA on line 58040 of their provincial/territorial Form 428 (Quebec residents claim Quebec's BPA on a separate Revenu Québec return instead). The two credits are calculated and applied independently, one against federal tax and one against provincial or territorial tax.