What is the federal charitable donation tax credit rate?

15% on the first $200 of annual donations and 29% on every dollar above $200. Donors with taxable income above the top bracket ($258,482 in 2026) get 33% on the portion of donations claimable against that high-bracket income.

Do provincial donation credits stack on top?

Yes. Every province and territory has its own donation credit added to the federal credit. Combined effective rates typically range from 30% to 50% on amounts above $200.

How much do I have to donate to claim a tax credit?

Any amount, but you need a receipt from a registered Canadian charity. The credit is non-refundable, so it only reduces tax owed.

Can I carry forward unused donation credits?

Yes, for up to five years. Carrying forward is useful if you donate more than 75% of your net income in a year, or to time donations into a higher-income year.

Are donations of stocks or securities taxed differently?

Yes — better. Donating publicly-traded securities in-kind eliminates the capital-gains tax on those securities and you still get the donation credit on the fair market value.

Can spouses combine their donations?

Yes. Either spouse can claim all of a couple's donations on a single return. This avoids paying the 15% first-$200 federal rate twice.

Charitable Donation Tax Credit Calculator

Estimate your 2026 federal + provincial charitable donation tax credit by donation amount, province, and taxable income. With high-income 33% rate handling.

Reviewed by Canadian Money Help Editorial Updated May 5, 2026 Source CRA 2026

Quick answer: The federal credit is 15% on the first $200 of total annual donations, and 29% on every dollar above $200 (33% if your taxable income is in the top federal bracket above $258,482 in 2026). Provincial credits stack on top.

What this means: A $1,000 donation in Ontario (taxable income $90K) gets you about $352 back — a 35% effective credit. Most provinces sit between 30% and 50% combined.

What to do next: Enter your donation amount, province, and taxable income below.

Choose your situation

Different situations change the math. Pick the one closest to yours.

Donated less than $20015% federal + provincial first-tier

Below the $200 threshold, your credit is the lower-tier rate. If you donate every year, the first $200 of each year keeps hitting the lower tier.

Read why the first $200 matters →

Donated more than $20029% federal kicks in

Once your annual total clears $200, every dollar above gets the 29% federal credit (or 33% at the top bracket). Provincial above-$200 rate stacks on top.

Run the calculator →

Combine with my spousePool on one return

Either spouse can claim all of a couple’s donations on their own return, regardless of who actually gave. Pooling means you only pay the 15% first-$200 penalty once.

Spouse-combining mechanics →

Donated securitiesCapital gains exempt

Donating publicly-traded securities in-kind eliminates the capital gain entirely AND gives you the donation credit on the fair market value. Often the most efficient way to give.

Securities donation rules →

Need an estimate nowRun the calculator

Enter donation amount + province + income. Outputs federal credit, provincial credit, total credit, and after-tax cost.

Open the calculator →

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How the math works

The Canadian charitable donation tax credit has two layers and three rates:

Federal — first $200: 15% credit on the first $200 of total annual donations claimed.
Federal — above $200: 29% credit on every dollar of donations above $200.
Federal — high income: 33% credit on portions of donations claimable against taxable income above the top federal bracket ($258,482 in 2026).

Each province and territory adds its own donation credit on top, with the same two-tier structure (a lower rate on the first $200, a higher rate above). Combined effective rates typically range from 30% to 50% depending on province and donation size.

Methodology

This calculator uses 2025 and 2026 published rates. Provincial top-bracket rates that further raise the credit at very high income levels (BC, Quebec, Yukon) are not modeled. The 75%-of-net-income annual claim cap is not modeled. Quebec uses simplified 20%/24% provincial credit tiers.

For the full federal mechanics, see how the charitable donation tax credit works in Canada.

Frequently asked questions

What is the federal charitable donation tax credit rate?: 15% on the first $200 of annual donations and 29% on every dollar above $200. Donors with taxable income above the top bracket ($258,482 in 2026) get 33% on the portion of donations claimable against that high-bracket income.
Do provincial donation credits stack on top?: Yes. Every province and territory has its own donation credit added to the federal credit. Combined effective rates typically range from 30% to 50% on amounts above $200.
How much do I have to donate to claim a tax credit?: Any amount, but you need a receipt from a registered Canadian charity. The credit is non-refundable, so it only reduces tax owed.
Can I carry forward unused donation credits?: Yes, for up to five years. Carrying forward is useful if you donate more than 75% of your net income in a year, or to time donations into a higher-income year.
Are donations of stocks or securities taxed differently?: Yes — better. Donating publicly-traded securities in-kind eliminates the capital-gains tax on those securities and you still get the donation credit on the fair market value.
Can spouses combine their donations?: Yes. Either spouse can claim all of a couple's donations on a single return. This avoids paying the 15% first-$200 federal rate twice.

Donating Stocks to Charity in Canada Quick answer: Donating publicly-traded securities in-kind to a registered Canadian charity eliminates the capital-gains tax on those securities AND gives you the donation credit on the full fair market value. It’s the most tax-efficient way to make a large gift. What this means: If you have $10,000 of stock with a $4,000 gain, donating in-kind […]
Can Spouses Combine Charitable Donations in Canada? Quick answer: Yes. CRA lets either spouse claim all of a couple’s donations on their own return, regardless of who actually paid. Pooling on one return is almost always better than splitting because the 15% first-$200 federal rate hits only once. What this means: On a $1,000 combined donation in Ontario, pooling saves about $30 […]
Why the First $200 of Donations Is Taxed Differently Quick answer: The first $200 of total annual donations gets only the 15% federal tax credit. Every dollar after $200 jumps to 29% federal (33% at the top bracket). That’s a 14-point cliff at exactly $200. What this means: If you donate $150 a year for three years, you pay the 15% first-$200 penalty three […]
How Does the Charitable Donation Tax Credit Work in Canada? Federal 15%/29%/33% structure plus provincial credit, the $200 threshold, spousal pooling, securities donations, and receipt rules. With CRA citations.