• Federal: Line 30000
• Provincial or territorial: Line 58040
• Tax year: 2025| Prior tax years: 2024 and earlier

The basic personal amount is a non-refundable tax credit that allows you to earn a minimum amount of income before having to pay federal income tax.

On this page

• Who can claim the basic personal amount
• How much you can claim
• How to claim this amount
• References

Who can claim the basic personal amount

Generally, you can claim this amount if you were a resident of Canada or deemed resident of Canada for the year.

If you were bankrupt or moved to Canada or from Canada during the tax year, special rules apply for claiming this amount. To learn more, contact the Canada Revenue Agency (CRA).

How much you can claim

The amount you can claim depends on your net income for the year.

Claim amount based on your net income

•  Federal amount for 2025

  If your net income (line 23600 of your return) is:

  • $177,882 or less, claim $16,129
  • more than $253,414, claim $14,538

  Otherwise, use the Federal Worksheet to calculate your claim.

•  Provincial and territorial amounts for 2025

  The basic personal amount you can claim may also vary depending on your province or territory of residence at the end of the year:

   Alberta

  Claim $22,323.

   British Columbia

  Claim $12,932.

   Manitoba

  If your net income from line 23600 of your return is:

  • less than $200,000, claim $15,780
  • $400,000 or more, claim $0

  Otherwise, use Worksheet MB428 to calculate your claim.

   New Brunswick

  Claim $13,396.

   Newfoundland and Labrador

  Claim $11,067.

   Northwest Territories

  Claim $17,842.

   Nova Scotia

  Claim $11,744.

   Nunavut

  Claim $19,274.

   Ontario

  Claim $12,747.

   Prince Edward Island

  Claim $14,650.

   Quebec

  Refer to: Revenu Québec

   Saskatchewan

  Claim $19,491.

   Yukon

  Claim the amount entered on line 30000 of your federal return.

How to claim this amount

Claim the basic personal amount on your federal tax return and your provincial or territorial Form 428.

•  Federal tax return

  On line 30000 of your federal tax return, enter the federal basic personal amount determined under How much you can claim.

•  Provincial or territorial Form 428

  Residents of a province or territory other than Quebec

  On line 58040 of your provincial or territorial Form 428, enter the provincial or territorial basic personal amount determined under How much you can claim.

  Province or territory	Form
  Alberta	Form AB428
  British Columbia	Form BC428
  Manitoba	Form MB428
  New Brunswick	Form NB428
  Newfoundland and Labrador	Form NL428
  Northwest Territories	Form NT428
  Nova Scotia	Form NS428
  Nunavut	Form NU428
  Ontario	Form ON428
  Prince Edward Island	Form PE428
  Saskatchewan	Form SK428
  Yukon	Form YK428

  Residents of Quebec

  Province or territory	Form
  Quebec	Refer to:  Revenu Québec

References

Forms and publications

• Worksheet 5000-D1, Federal Worksheet (for all except non-residents)
• Form 5009-C, AB428 – Alberta Tax and Credits
• Form 5010-C, BC428 – British Columbia Tax
• Form 5007-C, MB428 – Manitoba Tax
• Worksheet 5007-D, Worksheet MB428 – Manitoba
• Form 5004-C, NB428 – New Brunswick Tax and Credits
• Form 5001-C, NL428 – Newfoundland and Labrador Tax
• Form 5012-C, NT428 – Northwest Territories Tax
• Form 5003-C, NS428 – Nova Scotia Tax
• Form 5014-C, NU428 – Nunavut Tax
• Form 5006-C, ON428 – Ontario Tax
• Form 5002-C, PE428 – Prince Edward Island Tax and Credits
• Form 5008-C, SK428 – Saskatchewan Tax
• Form 5011-C, YT428 – Yukon Tax
• Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits (for 2016 and prior tax years)
• Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits (for 2017 and subsequent tax years)

Related topics

• Newcomers to Canada and the CRA