About the Canada Workers Benefit Calculator
This Canada Workers Benefit (CWB) calculator estimates the refundable tax credit for low-income workers for the 2026 tax year, using the indexed amounts published by the Canada Revenue Agency. The basic amount phases in at 27% of working income above $3,000, up to $1,665 for a single person or $2,869 for a family, and is then reduced by 15% of adjusted net income above $27,392 (single) or $31,251 (family). A disability supplement of up to $860 is available to people eligible for the disability tax credit (DTC).
It is meant for workers, couples and single parents filing a Canadian return who want to know what to expect on line 45300, and for anyone deciding whether extra hours will increase or claw back the credit. For couples, the secondary earner exemption lets the lower-earning spouse exclude up to $16,714 of working income when the family’s net income is tested.
A “family” means you had a spouse or common-law partner or an eligible dependant (your child under 19 living with you) at the end of the year. Residents of Quebec, Alberta and Nunavut have different CWB amounts set by agreement with their governments, so results for those provinces will differ. You must be 19 or older (or live with a spouse or child) and not be a full-time student for more than 13 weeks of the year. Since July 2023, half of the expected CWB is paid in advance in three instalments.
With the default inputs, the estimated canada workers benefit is $1,665.00. Change any value above to recalculate instantly.
How to use the canada workers benefit calculator
- 1Choose single, couple, or single parent with an eligible dependant.
- 2Enter your working income and adjusted net income for 2026.
- 3For couples, enter your spouse’s working and net income.
- 4Switch on the DTC toggle for anyone approved for the disability tax credit.
- 5Read your estimated CWB and how much may be paid in advance.
Formula and method
The basic amount phases in at 27% of working income (employment plus self-employment income) above $3,000 — for families, the combined working income of both spouses — until it reaches $1,665 (single) or $2,869 (family) in 2026. It is then reduced by 15% of adjusted family net income above $27,392 (single) or $31,251 (family). For couples, the spouse with the lower working income can exclude up to $16,714 of that working income from their net income (the secondary earner exemption, Income Tax Act s.122.7(1.3)).
The disability supplement is 27% of the DTC-eligible person’s own working income above $1,150, up to $860, reduced by 15% of adjusted family net income above $38,495 (single) or $50,377 (family). If both spouses are DTC-eligible, each gets a supplement reduced at 7.5%. The supplement thresholds are where the basic amount ends, so the supplement only starts shrinking after the basic amount is gone.
- AFNI
- Adjusted family net income (after the secondary earner exemption)
- Max
- $1,665 single / $2,869 family (2026)
- Threshold
- $27,392 single / $31,251 family (2026)
Worked examples
Single worker earning $15,000
27% of ($15,000 − $3,000) is $3,240, above the $1,665 single maximum, and net income is below the $27,392 threshold, so the full $1,665 is payable. Half ($832.50) can be received in advance.
Single worker earning $32,000
The phase-in maximum is $1,665. Net income is $4,608 over the $27,392 threshold, so the reduction is 15% × $4,608 = $691.20, leaving $973.80.
Couple with $28,000 and $12,000 working income
Family net income is $40,000, but the lower-earning spouse’s $12,000 of working income is exempt, leaving $28,000 — under the $31,251 family threshold. Combined working income easily phases in the full $2,869 family amount.
Single DTC-eligible worker earning $40,000
At $40,000 the basic amount is fully phased out (it ends at about $38,492). The $860 disability supplement is reduced by 15% × ($40,000 − $38,495) = $225.75, leaving $634.25.
Frequently asked questions
How much is the Canada Workers Benefit for 2026?+
For the 2026 tax year the maximum basic amount is $1,665 for single individuals and $2,869 for families, plus a disability supplement of up to $860 for people eligible for the disability tax credit. Quebec, Alberta and Nunavut have different amounts.
What income is too high for the CWB?+
In 2026 the basic amount for a single person is reduced above $27,392 of adjusted net income and ends at about $38,492. For families it is reduced above $31,251 and ends at about $50,377 of adjusted family net income.
What counts as working income for the CWB?+
Employment income (including taxable benefits and tips) and net self-employment income. Investment income, pensions, EI and social assistance are not working income, though they do count in net income.
How do CWB advance payments work?+
The CRA automatically pays up to half of your expected CWB in three instalments in July, October and January, based on your previous year’s return. The rest is paid when you file your return for the year.
Can students get the Canada Workers Benefit?+
Not if you were enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year, unless you had an eligible dependant at the end of the year.
How do I claim the CWB?+
Complete Schedule 6 with your income tax and benefit return and enter the result on line 45300 (and line 45350 for advance payments received). Most tax software fills it in automatically.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.