# Donation Tax Credit Calculator 2026 by Province

> Estimate the 2026 donation tax credit in every province, check the 75% limit and compare giving in one year with spreading gifts over several.

A $1,500 gift to a registered charity earns an Ontario resident about $560 back in 2026: a $405 federal credit plus a $155 Ontario credit, or 37% of the gift. The first $200 earns only the lowest rates (14% federally), and every dollar above that earns 29%, so one big gift in a single year pays a little better than the same money spread out.

Province, gift size and how much tax you owe all move the result.

## How is the credit worked out on a $1,500 gift?

Split the gift at $200. The federal credit on the first $200 is $28 (14%), and $1,300 at 29% adds $377, for $405. Ontario pays 5.05% on the first $200, which is $10.10, and 11.16% on the other $1,300, which is $145.08, so about $155. Together that's $560. Federal gifts above $200 earn 33% instead of 29% on the part tied to taxable income over $258,482. The [Canada Revenue Agency: donations and gifts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-34900-donations-gifts/how-much-claim.html) page sets out the federal rates.

## What are the donation credit rates in each province?

The provincial credit is a flat rate on the first $200 and a higher flat rate above it. British Columbia adds a still higher 20.5% on the part of a gift tied to income over $265,545. These are the rates the calculator uses for 2026.

| Province | First $200 | Over $200 |
| --- | --- | --- |
| Alberta | 60% | 21% |
| British Columbia | 5.6% | 16.8% |
| Manitoba | 10.8% | 17.4% |
| New Brunswick | 9.4% | 17.95% |
| Newfoundland and Labrador | 8.7% | 21.8% |
| Northwest Territories | 5.9% | 14.05% |
| Nova Scotia | 8.79% | 21% |
| Nunavut | 4% | 11.5% |
| Ontario | 5.05% | 11.16% |
| Prince Edward Island | 9.5% | 19% |
| Quebec | 20% | 24% |
| Saskatchewan | 10.5% | 14.5% |
| Yukon | 6.4% | 12.8% |

Most come from the CRA's 2025 table, with 2026 checks for British Columbia and Saskatchewan, so another province may have moved a rate.

## Is it better to give in one year or spread it out?

Usually one year wins by a little. With the same income each year, giving $6,000 in one Ontario year at $85,000 income saves about $2,367, against $2,283 spread over 3 years, because only one first $200 earns the lower rate. Low tax flips it: a person earning $30,000 who gives $9,000 saves $2,152 by claiming it at once but $3,530 over two years, since credits can't cut tax below zero.

## How much can you claim in one year?

Up to 75% of net income, and gifts above that carry forward for 5 years. Carried-forward gifts must be claimed before this year's. Someone with $60,000 of income who gives $100,000 claims $44,576 this year (75% of net income) and saves about $7,720 in Ontario, leaving $55,424 to carry forward. Other credits on the same return are in the [tax credits calculator](https://tax-services.ca/calculators/income-tax/tax-credits).

## Where does this information come from?

The federal and provincial credit rates come from the Canada Revenue Agency donations page and the British Columbia, Saskatchewan and Revenu Quebec pages; the dollar results come from our own engine with 2026 rates. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the [full disclaimer](https://tax-services.ca/disclaimer).

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Source: https://tax-services.ca/calculators/income-tax/donation-tax-credit
Last updated: 2026-10-05
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer