Basic Personal Amount Canada 2027: Federal and Provincial

Quick Answer

The CRA has not yet published the 2027 federal basic personal amount (BPA). For 2026 the maximum is $16,452, reduced to a minimum of $14,829 for high earners. Last updated: November 8, 2026. The 2027 figure will be added when the CRA announces the annual indexation, normally in the second half of November.

Federal Basic Personal Amount

2026 Federal Basic Personal Amount (for reference)

For 2026, the maximum is $16,452 for net income at or below $181,440. It falls gradually to a minimum of $14,829 at net income of $258,482 or more. The 2027 amounts are not yet published by the CRA, and the 2026 amounts apply to the return you file in 2027.

Provincial Basic Personal Amounts

Every province and territory sets its own basic personal amount, separate from the federal one. We are not listing provincial amounts here until each one is confirmed against the province's official source. Meanwhile, the pages below show each province's current rates.

• Ontario marginal tax rate
• Alberta marginal tax rate
• British Columbia marginal tax rate
• Manitoba marginal tax rate
• New Brunswick marginal tax rate
• Newfoundland and Labrador marginal tax rate
• Nova Scotia marginal tax rate
• Prince Edward Island marginal tax rate
• Quebec marginal tax rate
• Saskatchewan marginal tax rate

Source

• CRA: Indexation adjustment for personal income tax and benefit amounts

Frequently Asked Questions

What is the basic personal amount for 2027?

The CRA has not published it yet. The 2026 federal amount is $16,452 at most. This page will be updated when the 2027 figure is announced.

Does the amount depend on my income?

Yes. For 2026, you get the full $16,452 if your net income is $181,440 or less. Between $181,440 and $258,482 it is reduced gradually, and at $258,482 or more you get the minimum of $14,829.

Do provinces have their own basic personal amount?

Yes. Each province and territory sets its own amount and its own indexation, so the provincial figure is different from the federal one.

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• What is the maximum tuition tax credit in Canada for 2026?
• How to Claim Medical Expenses on Your Taxes in Canada
• Can You Claim Charitable Donations on Canadian Taxes?
• Yukon tax brackets and marginal rates 2026
• Northwest Territories tax brackets and marginal rates 2026
• Nunavut tax brackets and marginal rates 2026

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