The 2026 tax year Child Tax Credit can put several hundred dollars per child in families’ pockets. As with other credits, it has income limits to claim it, and part of it can be received as a refund, even when no tax is owed. How much is the Child Tax Credit in 2026 For the 2026 tax year, the Child Tax Credit is up to US$2,200 for each qualifying child. That amount, established by the 2025 tax law (the One Big Beautiful Bill), was permanently fixed and is adjusted for inflation; for 2026, it remains at US$2,200. The credit directly reduces the tax owed: for each qualifying child, it lowers the tax bill by up to $2,200. Up to what income can it be claimed The full credit is available up to certain levels of modified adjusted gross income (MAGI). Above certain amounts, the credit is reduced by US$50 for every US$1,000 of income over the limit, until it disappears. The income limits set by the IRS are: - $200,000 for single filers, heads of household, or married filing separately. - $400,000 for married couples filing jointly. How much can the refund be Even if a family owes no taxes or owes less than the credit, it can receive part of it as a refund through the Additional Child Tax Credit. - The refundable amount is up to US$1,700 per child for the 2026 tax year. - It is generally calculated as 15% of earned income over $2,500, up to a $1,700 per child cap. In other words, part of the credit is “paid back” in cash, something especially relevant for lower-income working families.