How this calculator works
Enter working income, adjusted family net income and family type. The basic benefit phases in at 27% of working income above $3,000, up to $1,665 for a single person with no dependant or $2,869 for a single parent or a couple. It then phases out at 15% of adjusted family net income above $27,392 for a single person or $31,251 for a family. A person eligible for the disability tax credit also receives a supplement that phases in at 27% of working income above $1,150, up to $860, and phases out at 15% of income above $38,495 for a single person or $50,377 for a family. The amounts are the 2026 indexed figures and the rates are the statutory rates on Schedule 6. Out of scope: the secondary earner exemption of up to $16,714 for a couple, the higher supplement threshold when both spouses are eligible for the disability tax credit, the Alberta, Quebec and Nunavut variants, the advanced payments, and the eligibility tests for full-time students, prisoners and diplomats. The benefit is claimed on a return, so the figure is an estimate of entitlement, not a payment already approved.
Formula
Basic phase-in = 27% x max(0, working income - $3,000), capped at $1,665 for a single person or $2,869 for a family. Basic benefit = max(0, phase-in - 15% x max(0, adjusted family net income - $27,392 or $31,251)). Disability supplement = max(0, min($860, 27% x max(0, working income - $1,150)) - 15% x max(0, income - $38,495 or $50,377)).
Worked example
A single person with $20,000 of working income and $20,000 of adjusted net income has a phase-in of 27% of $17,000, or $4,590, capped at $1,665. Income is below $27,392, so the benefit is $1,665. A couple with $30,000 of working income and $35,000 of adjusted net income has a phase-in of $7,290, capped at $2,869, and a reduction of 15% of $3,749, or $562.35, leaving $2,306.65.
Frequently asked questions
Who qualifies for the Canada Workers Benefit?
A resident of Canada who earned working income and was 19 or older, or lived with a spouse, common-law partner or child, and whose adjusted family net income is below the limit for their family type. Full-time students, prisoners and some diplomats are excluded. This page does not test those conditions.
What counts as working income?
Employment income, self-employment income, taxable scholarships and certain tax-exempt income earned on a reserve. Investment income and most pensions do not count.
Why does the page not use my spouse's income separately?
The basic benefit uses family working income and adjusted family net income. A couple may also exclude up to $16,714 of the lower earner's working income under the secondary earner exemption, which this page leaves out, so a two-income couple can receive more than the figure shown.
Is the benefit paid in one amount?
The basic benefit and supplement are claimed on the tax return. Half of the basic benefit can be paid in advance through the Advanced Canada Workers Benefit in July, October and January, with the rest settled when the return is assessed.