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Child and Dependent Care Credit Calculator
Estimate the federal credit for daycare and other care costs that let you work. Enter your AGI, care expenses and earnings to get your credit rate and amount under the 2026 or 2025 rules, then see whether a dependent care FSA saves you more.
Last updated:
Your situation
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Under 13, or unable to care for themselves
Care costs and earnings
$
Daycare, preschool, after-school care, day camp, nanny
$
$
Full-time student or disabled: $3,000 (1) or $6,000 (2+) a year
$
Leave blank to skip the non-refundable limit
Compare with a dependent care FSA
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Limit $7,500 in 2026, $5,000 in 2025
%
Enter your values to see the result.
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How to use the Child and Dependent Care Credit Calculator
Choose the tax year and filing status.
Enter your AGI and number of qualifying people (children under 13 or dependents who can't care for themselves).
Enter care expenses and earned income for you and your spouse.
Optionally enter a dependent care FSA amount and your tax rates to compare.
Press Calculate credit to see the credit, your rate and the better option.
How the credit is calculated
Eligible expenses = the lesser of care costs paid, $3,000 (one person) or $6,000 (two or more), and the lower earner's income. Subtract any tax-free dependent care FSA or employer benefit first.
Credit rate from AGI (see the table below).
Credit = eligible expenses × rate, up to your income tax (non-refundable).
Example (2026): a married couple with AGI of $90,000, two children and $9,000 of daycare. Eligible expenses are capped at $6,000. Their AGI is over $45,000 (where the rate reaches 35%) but under the $150,000 joint threshold for the second phase-down, so the rate is 35%. Credit = $6,000 × 35% = $2,100.
Credit rate by AGI
AGI
2025 rate
2026 rate (single / HOH)
2026 rate (joint)
$15,000 or less
35%
50%
50%
$25,000
30%
45%
45%
$35,000
25%
40%
40%
$43,001 – $45,000
20%
35%
35%
$75,000
20%
35%
35%
$85,000
20%
30%
35%
$105,000 and up (single)
20%
20%
35%
$170,000
20%
20%
30%
$210,000 and up
20%
20%
20%
Each $2,000 (or part) of AGI over a threshold costs one percentage point; joint filers above $150,000 lose one point per $4,000.
Tips
Get your provider's name, address and taxpayer ID (or SSN): Form 2441 requires it.
Expenses must be for care while you work; a day when one parent is home all day doesn't count.
If you have an FSA and more than $6,000 of costs for two children, you can often use both: the FSA first, then the credit on any remaining room under the limit (only possible when the FSA is under the limit).
Summer day camp counts; overnight camp doesn't.
Frequently asked questions
How much is the child and dependent care credit?
It is a percentage of up to $3,000 of care expenses for one qualifying person or $6,000 for two or more. For 2025 the rate runs from 35% down to 20%, so the maximum is $1,050 or $2,100. Starting in 2026 the top rate rises to 50%, so the maximum is $1,500 or $3,000 for lower-income families.
What are the 2026 changes to the dependent care credit?
The 2025 tax law raised the maximum rate to 50% for 2026. The rate falls 1 point for each $2,000 of AGI over $15,000 until it reaches 35%, stays at 35% until AGI of $75,000 ($150,000 joint), then falls 1 point per $2,000 ($4,000 joint) to a floor of 20%. The expense limits stay at $3,000 and $6,000.
Who counts as a qualifying person?
A child under 13 whom you claim as a dependent, or a spouse or dependent of any age who is physically or mentally unable to care for themselves and lived with you more than half the year.
What expenses qualify?
Costs for care so you (and your spouse) can work or look for work: daycare, preschool, before- and after-school programs, day camps, and a nanny or babysitter. Overnight camps, kindergarten and higher school tuition, and care paid to your own child under 19 or to your dependent do not qualify.
Should I use a dependent care FSA or the credit?
An FSA saves federal income tax, 7.65% FICA and usually state tax on every dollar you put in, while the credit saves 20% to 50%. Money run through the FSA reduces the expenses eligible for the credit dollar for dollar. Middle- and high-income families usually save more with the FSA; low-income families may do better with the credit, especially from 2026.
Is the dependent care credit refundable?
No. It can reduce your federal income tax to zero but any excess is not paid out. If your tax before credits is small, enter it to see the credit you can actually use.
Do both spouses need to work?
Yes, for married couples filing jointly both must have earned income, and eligible expenses are capped at the lower earner's income. A spouse who is a full-time student or disabled is treated as earning $250 a month for one qualifying person or $500 for two or more.
Are all the tools on FreeToolCabin tested for quality and accuracy?
Yes! Every tool on our site undergoes automated Q/A testing in real browser environments to ensure high precision, correct output, and zero errors. If you happen to spot a bug or have a suggestion, please contact us at [email protected] and our team will review it right away.