Credit amounts for 2025
The DTC is computed in two steps. First, the disability amount for the year is established: a base amount for everyone who qualifies, plus a supplement for a person who was under 18 at the end of the year. Second, that amount is multiplied by the lowest federal tax rate for the year to produce the federal credit. The result is the most the credit can reduce federal tax in that year. Provincial and territorial credits are computed separately, on provincial and territorial amounts and rates, and are added on top.
Federal amounts for the 2025 tax year
| Claimant | Disability amount (2025) | Lowest federal rate (2025) | Federal credit |
|---|---|---|---|
| Adult, 18 or older at year-end | $10,138 | 14.5% (blended) | $1,470.01 |
| Child, under 18 at year-end (maximum) | $10,138 + $5,914 = $16,052 | 14.5% (blended) | $2,327.54 |
The 14.5% rate for 2025 is a blend: the lowest federal rate was 15% for the first half of 2025 and 14% from 1 July 2025, giving a blended rate of 14.5% for the year as a whole. The arithmetic is $10,138 × 14.5% = $1,470.01, and $16,052 × 14.5% = $2,327.54. These are federal figures only. A provincial or territorial credit will increase the total saving, by an amount that depends on where the claimant lives.
The under-18 supplement, and its reduction
The supplement for a person under 18 is a maximum, not a flat figure. It is reduced where child care expenses or attendant care expenses claimed for that person in the same year exceed a threshold, and it disappears entirely once those claims pass a higher threshold. For 2025, the supplement starts to be reduced once such claims exceed $3,464, and it is eliminated once they exceed $9,378. Families who claim substantial attendant care costs for a child should therefore not assume the full $5,914 supplement; the return's calculation, or tax software, will show the reduced figure for that year.
Worked examples (assumptions stated)
Example A — adult with enough tax to use the credit. Assumptions: 2025 tax year, adult claimant, no supplement, federal tax payable before the DTC of $3,000, no transfer. The credit is $10,138 × 14.5% = $1,470.01, so federal tax payable falls from $3,000 to $1,529.99. Provincial tax saving would be additional.
Example B — adult with little tax payable. Assumptions: 2025 tax year, adult claimant, federal tax payable before the DTC of $800, no other credits to consider. The credit can only reduce tax to zero, so $800 of the $1,470.01 is used and $670.01 is unused in the claimant's own hands. That unused part is not refunded; it may be transferable to a supporting spouse, common-law partner, or relative, as explained on the transfer page.
Example C — child, maximum supplement. Assumptions: 2025 tax year, claimant under 18 at year-end, no child care or attendant care claims reducing the supplement, and a supporting parent with at least $2,327.54 of federal tax payable. The combined amount is $16,052, and the federal credit is $16,052 × 14.5% = $2,327.54. If the parent's tax payable were lower, the saving would be lower, and the supplement reduction rules would change the figure further if care expenses had been claimed.
Sources: Canada Revenue Agency, "Claiming the DTC" page on canada.ca (2025 amounts); guide RC4064, Disability-related information (2025 amounts and supplement rules).
Photo credits: dt13.jpg — k; dt14.jpg — k; dt15.jpg — k