Age Amount Tax Credit
The age amount for 2026, how the income test shrinks it, and how to keep more of it.
The short version
- If you were 65 or older on December 31, 2026, you can claim the age amount: up to $9,208, worth about $1,289 off federal tax.
- It's reduced by 15% of your net income over $46,432, and disappears at about $107,819.
- No application. Your software calculates it from your date of birth and net income (line 30100).
- Can't use it all? The unused part can be transferred to your spouse or common-law partner.
- Provinces have their own age amounts, with their own thresholds.
Age Amount Tax Credit Canada
Turning 65 comes with a few perks: seniors' coffee, OAS, and the age amount. Of the three, the age amount is worth the most and gets the least attention, because the software claims it quietly. The part people miss is how easily it shrinks, and that a spouse can use whatever's left.
How Much It's Worth
| Net income (line 23600), 2026 | Age amount | Federal credit (14%) |
|---|---|---|
| $46,432 or less | $9,208 | $1,289 |
| $60,000 | $7,173 | $1,004 |
| $80,000 | $4,173 | $584 |
| $107,819 or more | $0 | $0 |
Because it shrinks as income rises, each extra dollar of income between $46,432 and $107,819 costs an extra 2.1 cents of federal tax on top of the normal rate (15% of 14%). Add the OAS clawback above $95,323 and seniors in that band face higher real marginal rates than the tables show. See marginal tax rate explained.
Keeping More of It
- Split pension income with your spouse to bring each net income closer to the threshold; see pension income splitting.
- Draw from a TFSA instead of a RRIF for extra spending; TFSA withdrawals aren't income. See TFSA tax rules.
- Time big taxable events (a capital gain, a large RRSP or RRIF withdrawal) for a year when losing some age amount matters less.
- Transfer what you can't use. If your income is too low to use the credit, your spouse can claim the unused part on Schedule 2. See spousal amount.
How much age amount are you getting?
Tell the assistant your age, net income, province and your spouse's income. It works out the age amount, what you're losing to the income test, and whether a pension split or transfer would help.
Other Credits at 65
The age amount is one of several: the pension income amount, the home accessibility credit, and medical expenses are the usual companions. All of them are in the retirement income tax calculator. The full list is on tax credits for seniors, and the overview on retirement tax in Canada.
Age Amount Questions
What is the age amount for 2026?
Up to $9,208 for people 65 or older on December 31, 2026, reduced by 15% of net income over $46,432. It is worth up to about $1,289 federally.
At what income does the age amount disappear?
At about $107,819 of net income for 2026.
Can I transfer my age amount to my spouse?
Yes. If you cannot use all of it, the unused part can be transferred to your spouse or common-law partner on Schedule 2.
Do I have to apply for the age amount?
No. It is claimed on line 30100 of your return; tax software calculates it from your date of birth and net income.
Sources: CRA, 2026 indexation table (age amount and threshold); line 30100 Age amount. Reduced amounts and cut-off calculated by us. Checked October 2026.
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.