Donation Tax Credit Calculator
What a charitable gift actually costs you after tax. Combines the 2026 federal credit (14% on the first $200, 29% or 33% above) with your province's rates, so you can see your real out-of-pocket cost and the smartest way to give.
Credit as your donation grows
Total credit for donations from $0 to $20,000 at your income and province. The line steepens past $200, where the high-rate tier kicks in.
How your credit is built
Federal vs. provincial, split at the $200 threshold. The first $200 earns the low rate; everything above earns the high rate.
| Tier | Amount | Federal | Provincial | Credit |
|---|
How this is calculated
The two-tier credit
Canada's charitable donation credit is non-refundable and split at $200. On the first $200 you get the lowest tax rate; on everything above $200 you get a much higher rate. Federally in 2026 that's 14% × min(donation, 200) + 29% × (donation − 200), and your province adds its own two-rate credit on top.
The 33% federal high tier
If part of your income is taxed in the top federal bracket (taxable income over $258,482 in 2026), the credit on your above-$200 donations rises from 29% to 33% — but only on the portion of the donation that matches income sitting in that top bracket: 33% × min(donation − 200, income − 258,482), with the rest at 29%.
2026 provincial rates (first $200 / above $200)
AB 60% / 21% · BC 5.06% / 16.8% · MB 10.8% / 17.4% · NB 9.4% / 17.95% · NL 8.7% / 21.8% · NS 8.79% / 21% · NT 5.9% / 14.05% · NU 4% / 11.5% · ON 5.05% / 11.16% · PE 9.5% / 19% · QC 20% / 24% · SK 10.5% / 14.5% · YT 6.4% / 12.8%. Alberta's 60% first-tier and Quebec's 20% are unusually generous; most provinces use their lowest bracket rate on the first $200.
Net cost and effective rate
net cost = donation − total credit, and effective rate = total credit ÷ donation. Because of the low first tier, small donations have a low effective rate that climbs as you give more — which is the whole reason pooling helps.
Beat the $200 tier — pool and carry forward
The low first tier resets every year, so giving $200 a year for three years wastes the high rate three times. Spouses can combine all their receipts on one return, and you can carry donations forward up to five years and claim two or three years at once — clearing the $200 hurdle a single time. Turn on the pooling toggle to see the difference.
Donate securities, not cash
Gifting publicly traded shares that have appreciated is the best move in Canadian tax: the capital gain is taxed at a 0% inclusion rate (no capital gains tax at all) and you still get the full donation credit on the shares' market value. Selling first and donating the cash triggers the taxable gain. Compare with the capital gains calculator, and see the income tax calculator for your full picture.
Limits and eligibility
You can claim donations up to 75% of net income per year (100% in the year of death or the year before); the excess carries forward. Only gifts to CRA-registered charities or qualified donees count — political contributions, GoFundMe gifts to individuals, and raffle tickets do not.
What this doesn't model
The 75%-of-income cap, first-time donor super credit (expired), corporate donations (which are deductions, not credits), the alternative minimum tax interaction on very large gifts, or Quebec's separate provincial return mechanics. Provincial rates verified against taxtips.ca for 2026 as of July 2026.