Charitable Donation Tax Credit Calculator (Canada)

What the charitable donation tax credit calculator does

The calculator estimates the combined federal and provincial credit you earn on gifts to registered charities. Enter your total donations for the year and your province, and the tool shows the federal credit, the provincial credit, the total, and the net cost of your gift once the credit is counted.

Two tiers and two levels of government make the arithmetic harder to follow than a single percentage, so the tool puts all four pieces together.

Why the credit has two tiers

The first $200 of donations each year is credited at the lowest tax rate. Everything above $200 is credited at a much higher rate, close to the top marginal rate. This applies federally and provincially, so the saving on the portion above $200 is substantial.

The more you give, the higher your average credit rate, because a larger share of the total falls into the higher tier. A small donation is credited almost entirely at the low rate; a large one mostly at the high rate.

How the calculation works

• It applies the low federal rate to the first $200 and the high federal rate to the rest.
• It applies your province’s low rate to the first $200 and its high donation rate to the rest.
• It adds the federal and provincial credits to give the total.
• It subtracts the total from your donation to show the net cost.

The rates come from current federal and provincial figures, and the split shows how much of the benefit comes from each level of government.

A worked example

Take a $1,000 donation in Ontario in 2026. Federally, the first $200 earns 14% ($28) and the remaining $800 earns 29% ($232), a federal credit of $260. Ontario credits the first $200 at 5.05% ($10.10) and the remaining $800 at 11.16% ($89.28), adding $99.38. The total credit is $359.38, so the $1,000 gift costs you about $640.62, an effective credit rate of about 36%.

For a donor in the top federal bracket, the federal rate on the amount above $200 can rise to 33%, so the saving is larger again.

Combining and carrying forward donations

Because only the first $200 each year is credited at the low rate, timing and pooling matter. Spouses and common-law partners can generally combine their donations on one return, so the couple has one $200 low tier rather than two.

Donations can also be carried forward for up to five years. Someone who gives modest amounts each year can hold several years of receipts and claim them together, clearing the low tier once. Enter different totals to compare claiming each year with combining several years.

Provincial differences

The federal credit is the same nationwide; the provincial part varies. Each province sets its own low rate and its own high donation rate, and some use a donation rate that differs from their top tax bracket. Ontario, for example, credits the amount above $200 at 11.16% rather than its top rate.

The calculator uses province-specific low and high donation rates. For provinces with unusual donation rules, the estimate is close, but confirm the final figure against the current provincial schedule.

When to use this tool

• Estimating the credit before making or claiming a donation.
• Seeing the net cost of a planned gift.
• Deciding whether to combine a couple’s donations on one return.
• Comparing claiming each year with carrying donations forward.

Donation rates and thresholds can change, so recalculate each year.

A second worked example: pooling a couple’s donations

Suppose the $1,000 above was two gifts of $500, one from each partner in Ontario. Claimed separately, each return has its own $200 low tier, so $400 is credited at the low rates and only $600 at the high rates, for a combined credit of about $317. Pool both gifts on one return and a single $200 tier applies, restoring the $359.38 credit. Only where the gifts were claimed changed. That is why couples are usually advised to combine donation receipts on one return.

Carrying donations forward

Someone who gives a modest amount every year and claims as they go has the first $200 credited at the low rate every year. Carrying donations forward for up to five years and claiming them together clears the $200 tier once instead of five times, so more of the total is credited at the higher rate.

Which gifts qualify and the receipts to keep

Only gifts to registered charities and other qualified donees earn the credit; a receipt from an organization that is merely non-profit will not do. Look for the charity’s registration number on an official donation receipt. Donations are claimed on Schedule 9 and carried to line 34900 of your return, and you keep the receipts in case the CRA asks for them. Donating publicly traded securities in kind, rather than selling them and giving cash, also eliminates the capital gain on them, on top of the donation credit. Non-cash gifts and large estate gifts follow more involved rules, so confirm the treatment before relying on it.

This is general information only and not financial advice.

About This Tool: Charitable Donation Tax Credit Canada

Charitable donation tax credit Canada: use this tool to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.