🍁 Canadian tax

Medical expense tax credit calculator

Choose your province, enter the net income of the person claiming and the medical expenses paid. You get the amount you can claim and the federal and provincial credit.

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Estimated tax credit—
    Working with a different rate? Edit the rates this calculator uses

    These are the figures we verified on 2026-10-23. Change them to work with a historic period, or with a new rate that has been announced but which we have not published yet.

    2025 tax year. Not tax advice.This applies the CRA's 2025 medical expense rules to your own, your spouse's or partner's, and your children's under 18 expenses. It does not model expenses for other dependants, the federal top-up credit for some claimants, Alberta's supplemental credit, the caps on some items, or Quebec. The federal credit rate of 14.5% is the lowest federal rate for 2025, which the CRA says applies to most non-refundable credits. The 2026 provincial forms are not published, so 2026 provincial figures are not included. The credit is non-refundable. This is general information, not tax advice.

    How is the medical expense tax credit calculated?

    Subtract the lesser of 3% of your net income and a fixed amount ($2,834 federally for 2025) from your eligible medical expenses, then multiply by the credit rate, 14.5% federally for 2025, plus your province's credit. An Ontario resident with $50,000 of net income and $4,000 of expenses can claim $2,500 federally, a credit of $362.50, and gets $126.25 from Ontario, $488.75 in all.

    Why we built this calculator

    The medical expense credit does not start with your first dollar of expenses. It starts after a threshold that is the smaller of a fixed amount and 3% of your net income, and the fixed amount is different for each province. Someone with a low income can claim from a very small amount, while a higher income needs several thousand dollars of expenses before anything counts.

    This calculator applies the federal threshold and your province's, and shows both credits. Medical expenses can be claimed for any 12-month period ending in the tax year. To see the rest of your tax use the income tax calculator, and for related credits the disability tax credit calculator.

    It runs in your browser. Nothing you enter is sent anywhere, and there is no sign-up.

    When to use it

    • Deciding whether your medical costs are worth claiming
    • Estimating the credit before you file
    • Comparing the credit if a lower-income spouse claims instead
    • Seeing how a high income delays the credit

    Mistakes it helps you avoid

    • Claiming all your expenses instead of the amount above the threshold.
    • Using the federal dollar figure for the province.
    • Using the wrong 12-month period.
    • Forgetting that the credit does not reduce tax below zero.

    How the credit is worked out

    The threshold comes off first, then the rate applies.

    • threshold = the lesser of 3% of net income and the fixed amount
    • federal 2025: $2,834; provincial: the figure on your Form 428
    • claimable amount = eligible medical expenses − threshold, not below zero
    • credit = claimable amount × credit rate
    • federal 14.5%, provincial the lowest bracket rate

    The CRA's pages for lines 33099 and 33199 give the lesser of 3% of net income and $2,834 for 2025, and the 12-month rule: any 12-month period ending in 2025. The provincial dollar figures and credit rates are read from each province's 2025 Form 428. For 2026 the CRA lists a federal threshold of $2,890 after a 2.0% indexation, but the 2026 provincial forms are not published. The federal credit rate is the lowest federal rate, 14.5% for 2025; the CRA says the rate for most non-refundable credits is the lowest marginal rate, though the medical expense page does not state a rate.

    Worked example: Ontario, $50,000 net income, $4,000 of expenses

    You live in Ontario with $50,000 of net income and paid $4,000 of eligible medical expenses in a 12-month period ending in 2025.

    1. 3% of net income$1,500.00
    2. Threshold: the lesser of $1,500 and $2,834$1,500.00
    3. Claimable: $4,000 − $1,500$2,500.00
    4. Federal credit: $2,500 × 14.5%$362.50
    5. Ontario credit: $2,500 × 5.05%$126.25
    6. Total credit$488.75

    The credit is $488.75, or 12.2% of the $4,000 spent.

    At $120,000 of net income the threshold is the full $2,834 federally and $2,885 for Ontario, so $8,000 of expenses earns $1,007.38.

    Provincial thresholds and credit rates, 2025

    From the medical expenses lines of each CRA 2025 provincial form. Quebec is not covered.

    Provincial medical expense thresholds and credit rates, 2025 tax year
    Province or territoryFixed amount in the thresholdCredit rate
    Alberta$2,8848%
    British Columbia$2,6895.06%
    Manitoba$1,72810.8%
    New Brunswick$2,7989.4%
    Newfoundland and Labrador$2,4108.7%
    Northwest Territories$2,8345.9%
    Nova Scotia$1,6378.79%
    Nunavut$2,8344%
    Ontario$2,8855.05%
    Prince Edward Island$1,6789.5%
    Saskatchewan$2,68110.5%
    Yukon$2,8346.4%

    Terms on this page

    Net income
    Line 23600 of the return, the base for the 3% test.
    Non-refundable credit
    A credit that reduces tax but cannot create a refund by itself.

    What has changed, and when

    Rates on this page have not always been what they are today. If you are working on an earlier period, use the figure that applied at the time rather than the current one.

    1. 2025 tax year Federal threshold the lesser of 3% of net income and $2,834; lowest federal rate 14.5%.
    2. 2026 Federal threshold $2,890 after indexation of 2.0%.

    Common questions

    What is the medical expense threshold?

    The lesser of 3% of your net income and a fixed amount. For the federal credit in 2025 the fixed amount is $2,834; each province has its own figure.

    Which 12 months can I claim?

    Any 12-month period ending in the tax year, as long as the expenses were not claimed on a previous return.

    Who can I claim for?

    Yourself, your spouse or common-law partner, and your or your spouse's children under 18 on line 33099. Other dependants go on line 33199.

    What is the 2026 federal threshold?

    The CRA lists $2,890 for 2026, after a 2.0% inflation adjustment.

    Is the credit refundable?

    No. It reduces your tax but cannot take it below zero.

    What to work out next

    Where these numbers come from

    Last verified 2026-10-23 Rates on this page are checked against the sources above at least once a year, and whenever the governing authority announces a change. Spotted something out of date? Tell us and we will fix it.

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