2026 tax year
Child & dependent care credit calculator
A credit for paying someone to care for your kids so you can work.
If you paid for child care, daycare, after-school, day camp, a nanny. So you (and a spouse) could work, the child and dependent care credit returns 20% to 35% of it. Eligible costs are capped at $3,000 for one qualifying person and $6,000 for two or more, and the rate falls as income rises. It is non-refundable.
Children under 13, or a disabled dependent/spouse.
Daycare, after-school, day camp, a nanny.
Enter your care expenses and income.
Worked example, $6,000 of care for two children
The expense cap is the same at every income; the rate is what changes:
| Income | Rate | Credit on $6,000 |
|---|---|---|
| $15,000 | 35.0% | $2,100 |
| $25,000 | 30.0% | $1,800 |
| $60,000 | 20.0% | $1,200 |
At $15,000 the rate is the full 35%, worth $2,100. It drops one point for every $2,000 of income above $15,000, reaching the 20% floor by about $43,000. So most working families land at 20%, or $1,200 on $6,000 of costs.
Questions
How much is the child and dependent care credit?
Between 20% and 35% of eligible care costs, capped at $3,000 for one qualifying person and $6,000 for two or more. The maximum credit is therefore $1,050 for one and $2,100 for two at the top rate, falling to $600 and $1,200 at the 20% floor.
How does the rate phase down?
It starts at 35% for incomes up to $15,000 and drops one percentage point for each $2,000 of income above that, stopping at a 20% floor. There is no upper income limit, even high earners get 20%.
Is this credit refundable?
No. It reduces the tax you owe but is not paid back if it exceeds your tax. If your tax is already zero, the credit does nothing, unlike the earned income credit or the refundable part of the child tax credit.
What expenses count?
Care for a child under 13, or a spouse or dependent unable to care for themselves, that lets you work or look for work: daycare, a nanny, before and after-school programs, day camp. Overnight camp, school tuition and care by your own dependent do not count.
Can I use this and a dependent care FSA?
Partly. Money run through a dependent care FSA cannot also be claimed here, and the FSA reduces the $6,000 cap dollar for dollar. Many families use the FSA first, then claim the credit on any remaining eligible costs up to the cap.
Related tools
- Child tax credit calculator the bigger per-child credit
- Earned income credit calculator
- Paycheck calculator model a dependent care FSA
Estimate for the 2026 tax year. Not tax advice.