Federal
| Taxable income | Federal rate |
|---|
| Up to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26% |
| $177,882 to $253,414 | 29% |
| Over $253,414 | 33% |
| Basic personal amount | $16,129, reduced to $14,538 between net income of $177,882 and $253,414 |
| Credit rate | 14.5% |
| Canada employment amount | $1,471 |
| Dividend tax credit | 15.02% of grossed-up eligible dividends, 9.03% of grossed-up other dividends |
| Dividend gross-up | 38% eligible, 15% other |
| Capital gains inclusion rate | 50% |
| Quebec abatement | 16.5% of basic federal tax |
Provinces and territories
Each province's non-refundable credits are worth its credit rate times the amount claimed. Top combined rates
include federal tax, surtaxes and the Quebec abatement.
Alberta
| Taxable income | AB rate |
|---|
| Up to $60,000 | 8% |
| $60,000 to $151,234 | 10% |
| $151,234 to $181,481 | 12% |
| $181,481 to $241,974 | 13% |
| $241,974 to $362,961 | 14% |
| Over $362,961 | 15% |
| Basic personal amount | $22,323 |
| Credit rate | 8% |
| Dividend tax credit | 8.12% eligible, 2.18% other |
| Top combined rate | 48.00% |
Alberta income tax calculator
British Columbia
| Taxable income | BC rate |
|---|
| Up to $49,279 | 5.06% |
| $49,279 to $98,560 | 7.7% |
| $98,560 to $113,158 | 10.5% |
| $113,158 to $137,407 | 12.29% |
| $137,407 to $186,306 | 14.7% |
| $186,306 to $259,829 | 16.8% |
| Over $259,829 | 20.5% |
| Basic personal amount | $12,932 |
| Credit rate | 5.06% |
| Low-income reduction | Up to $562, reduced by 3.56% of net income over $25,020 |
| Dividend tax credit | 12% eligible, 1.96% other |
| Top combined rate | 53.50% |
British Columbia income tax calculator
Manitoba
| Taxable income | MB rate |
|---|
| Up to $47,000 | 10.8% |
| $47,000 to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
| Basic personal amount | $15,780, reduced to $0 between $200,000 and $400,000 of net income |
| Credit rate | 10.8% |
| Dividend tax credit | 8% eligible, 0.783% other |
| Top combined rate | 50.40% |
Manitoba income tax calculator
New Brunswick
| Taxable income | NB rate |
|---|
| Up to $51,306 | 9.4% |
| $51,306 to $102,614 | 14% |
| $102,614 to $190,060 | 16% |
| Over $190,060 | 19.5% |
| Basic personal amount | $13,396 |
| Credit rate | 9.4% |
| Low-income reduction | Up to $802, reduced by 3% of net income over $21,920 |
| Dividend tax credit | 14% eligible, 2.75% other |
| Top combined rate | 52.50% |
New Brunswick income tax calculator
Newfoundland and Labrador
| Taxable income | NL rate |
|---|
| Up to $44,192 | 8.7% |
| $44,192 to $88,382 | 14.5% |
| $88,382 to $157,792 | 15.8% |
| $157,792 to $220,910 | 17.8% |
| $220,910 to $282,214 | 19.8% |
| $282,214 to $564,429 | 20.8% |
| $564,429 to $1,128,858 | 21.3% |
| Over $1,128,858 | 21.8% |
| Basic personal amount | $11,067 |
| Credit rate | 8.7% |
| Low-income reduction | Up to $997, reduced by 16% of net income over $23,928 |
| Dividend tax credit | 6.3% eligible, 3.2% other |
| Top combined rate | 54.80% |
Newfoundland and Labrador income tax calculator
Northwest Territories
| Taxable income | NT rate |
|---|
| Up to $51,964 | 5.9% |
| $51,964 to $103,930 | 8.6% |
| $103,930 to $168,967 | 12.2% |
| Over $168,967 | 14.05% |
| Basic personal amount | $17,842 |
| Credit rate | 5.9% |
| Dividend tax credit | 11.5% eligible, 6% other |
| Top combined rate | 47.05% |
Northwest Territories income tax calculator
Nova Scotia
| Taxable income | NS rate |
|---|
| Up to $30,507 | 8.79% |
| $30,507 to $61,015 | 14.95% |
| $61,015 to $95,883 | 16.67% |
| $95,883 to $154,650 | 17.5% |
| Over $154,650 | 21% |
| Basic personal amount | $11,744 |
| Credit rate | 8.79% |
| Low-income reduction | Up to $300, reduced by 5% of net income over $15,000 |
| Dividend tax credit | 8.85% eligible, 1.5% other |
| Top combined rate | 54.00% |
Nova Scotia income tax calculator
Nunavut
| Taxable income | NU rate |
|---|
| Up to $54,707 | 4% |
| $54,707 to $109,413 | 7% |
| $109,413 to $177,881 | 9% |
| Over $177,881 | 11.5% |
| Basic personal amount | $19,274 |
| Credit rate | 4% |
| Dividend tax credit | 5.51% eligible, 2.61% other |
| Top combined rate | 44.50% |
Nunavut income tax calculator
Ontario
| Taxable income | ON rate |
|---|
| Up to $52,886 | 5.05% |
| $52,886 to $105,775 | 9.15% |
| $105,775 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
| Basic personal amount | $12,747 |
| Credit rate | 5.05% |
| Surtax | 20% of provincial tax over $5,710; 36% of provincial tax over $7,307 |
| Ontario tax reduction | Basic amount $294 |
| Ontario Health Premium | $0 to $900, on taxable income over $20,000 |
| Dividend tax credit | 10% eligible, 2.986% other |
| Top combined rate | 53.53% |
Ontario income tax calculator
Prince Edward Island
| Taxable income | PE rate |
|---|
| Up to $33,328 | 9.5% |
| $33,328 to $64,656 | 13.47% |
| $64,656 to $105,000 | 16.6% |
| $105,000 to $140,000 | 17.62% |
| Over $140,000 | 19% |
| Basic personal amount | $14,650 |
| Credit rate | 9.5% |
| Low-income reduction | Up to $350, reduced by 5% of net income over $22,650 |
| Dividend tax credit | 10.5% eligible, 1.3% other |
| Top combined rate | 52.00% |
Prince Edward Island income tax calculator
Quebec
| Taxable income | QC rate |
|---|
| Up to $53,255 | 14% |
| $53,255 to $106,495 | 19% |
| $106,495 to $129,590 | 24% |
| Over $129,590 | 25.75% |
| Basic personal amount | $18,571 |
| Credit rate | 14% |
| Deduction for workers | 6% of work income, up to $1,420 |
| Dividend tax credit | 11.7% eligible, 3.42% other |
| Top combined rate | 53.31% |
Quebec income tax calculator
Saskatchewan
| Taxable income | SK rate |
|---|
| Up to $53,463 | 10.5% |
| $53,463 to $152,750 | 12.5% |
| Over $152,750 | 14.5% |
| Basic personal amount | $19,491 |
| Credit rate | 10.5% |
| Dividend tax credit | 11% eligible, 2.519% other |
| Top combined rate | 47.50% |
Saskatchewan income tax calculator
Yukon
| Taxable income | YT rate |
|---|
| Up to $57,375 | 6.4% |
| $57,375 to $114,750 | 9% |
| $114,750 to $177,882 | 10.9% |
| $177,882 to $500,000 | 12.8% |
| Over $500,000 | 15% |
| Basic personal amount | $16,129, reduced to $14,538 between $177,882 and $253,414 of net income |
| Credit rate | 6.4% |
| Dividend tax credit | 12.02% eligible, 0.67% other |
| Top combined rate | 48.00% |
Yukon income tax calculator
CPP and QPP
| CPP | QPP (Quebec) |
|---|
| Maximum pensionable earnings | $71,300 | $71,300 |
| Basic exemption | $3,500 | $3,500 |
| Employee rate | 5.95% | 6.4% |
| Self-employed rate | 11.9% | 12.8% |
| Maximum employee contribution | $4,034.1 | $4,339.2 |
| Second ceiling (CPP2/QPP2) | $81,200 | $81,200 |
| CPP2/QPP2 employee rate | 4% | 4% |
| Maximum CPP2/QPP2 employee contribution | $396 | $396 |
EI and QPIP
| Outside Quebec | Quebec |
|---|
| EI maximum insurable earnings | $65,700 | $65,700 |
| EI employee rate | 1.64% | 1.31% |
| EI maximum premium | $1,077.48 | $860.67 |
| QPIP maximum insurable earnings | Not applicable | $98,000 |
| QPIP employee / self-employed rate | Not applicable | 0.494% / 0.878% |
RRSP, TFSA and FHSA
| RRSP dollar limit | $32,490 (or 18% of last year's earned income, if less), deadline March 2, 2026 |
| TFSA annual limit | $7,000 |
| FHSA | $8,000 a year, up to $8,000 carried forward, $40,000 lifetime |
Deadlines for the 2025 tax year
| RRSP contributions deductible for 2025 | March 2, 2026 |
| File your return and pay any balance | April 30, 2026 |
| Self-employed filing deadline | June 15, 2026 (balance still due April 30, 2026) |
Sources