2025 Canadian Tax Data
Every tax rate, bracket, and threshold for the 2025 Canadian tax year in one place. Sourced from CRA and provincial finance departments.
Contents
Federal Tax Brackets 2025
The lowest bracket uses a blended rate of 14.5% for 2025 (15% first half, 14% second half via Bill C-4, effective July 1, 2025).
| Taxable Income | Rate |
|---|---|
| $0 – $57,375 | 14.5% |
| $57,375 – $114,750 | 20.5% |
| $114,750 – $177,882 | 26.0% |
| $177,882 – $253,414 | 29.0% |
| Over $253,414 | 33.0% |
Federal basic personal amount: $16,129
Provincial Tax Brackets 2025
Alberta (AB)
Basic personal amount: $22,323
| Taxable Income | Rate |
|---|---|
| $0 – $60,000 | 8.00% |
| $60,000 – $151,234 | 10.00% |
| $151,234 – $181,481 | 12.00% |
| $181,481 – $241,974 | 13.00% |
| $241,974 – $362,961 | 14.00% |
| Over $362,961 | 15.00% |
British Columbia (BC)
Basic personal amount: $12,932
| Taxable Income | Rate |
|---|---|
| $0 – $49,279 | 5.06% |
| $49,279 – $98,560 | 7.70% |
| $98,560 – $113,158 | 10.50% |
| $113,158 – $137,407 | 12.29% |
| $137,407 – $186,306 | 14.70% |
| $186,306 – $259,829 | 16.80% |
| Over $259,829 | 20.50% |
Manitoba (MB)
Basic personal amount: $15,780
| Taxable Income | Rate |
|---|---|
| $0 – $47,000 | 10.80% |
| $47,000 – $100,000 | 12.75% |
| Over $100,000 | 17.40% |
New Brunswick (NB)
Basic personal amount: $13,396
| Taxable Income | Rate |
|---|---|
| $0 – $51,306 | 9.40% |
| $51,306 – $102,614 | 14.00% |
| $102,614 – $190,060 | 16.00% |
| Over $190,060 | 19.50% |
Newfoundland and Labrador (NL)
Basic personal amount: $11,067
| Taxable Income | Rate |
|---|---|
| $0 – $44,192 | 8.70% |
| $44,192 – $88,382 | 14.50% |
| $88,382 – $157,792 | 15.80% |
| $157,792 – $220,910 | 17.80% |
| $220,910 – $282,214 | 19.80% |
| $282,214 – $564,429 | 20.80% |
| $564,429 – $1,128,858 | 21.30% |
| Over $1,128,858 | 21.80% |
Northwest Territories (NT)
Basic personal amount: $17,842
| Taxable Income | Rate |
|---|---|
| $0 – $51,964 | 5.90% |
| $51,964 – $103,930 | 8.60% |
| $103,930 – $168,967 | 12.20% |
| Over $168,967 | 14.05% |
Nova Scotia (NS)
Basic personal amount: $11,744
| Taxable Income | Rate |
|---|---|
| $0 – $30,507 | 8.79% |
| $30,507 – $61,015 | 14.95% |
| $61,015 – $95,883 | 16.67% |
| $95,883 – $154,650 | 17.50% |
| Over $154,650 | 21.00% |
Nunavut (NU)
Basic personal amount: $19,274
| Taxable Income | Rate |
|---|---|
| $0 – $54,707 | 4.00% |
| $54,707 – $109,413 | 7.00% |
| $109,413 – $177,881 | 9.00% |
| Over $177,881 | 11.50% |
Ontario (ON)
Basic personal amount: $12,747
| Taxable Income | Rate |
|---|---|
| $0 – $52,886 | 5.05% |
| $52,886 – $105,775 | 9.15% |
| $105,775 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Ontario applies a surtax on provincial tax above certain thresholds, effectively increasing rates at higher incomes.
Prince Edward Island (PE)
Basic personal amount: $14,650
| Taxable Income | Rate |
|---|---|
| $0 – $33,328 | 9.50% |
| $33,328 – $64,656 | 13.47% |
| $64,656 – $105,000 | 16.60% |
| $105,000 – $140,000 | 17.62% |
| Over $140,000 | 19.00% |
Quebec (QC)
Basic personal amount: $18,571
| Taxable Income | Rate |
|---|---|
| $0 – $53,255 | 14.00% |
| $53,255 – $106,495 | 19.00% |
| $106,495 – $129,590 | 24.00% |
| Over $129,590 | 25.75% |
Saskatchewan (SK)
Basic personal amount: $19,491
| Taxable Income | Rate |
|---|---|
| $0 – $53,463 | 10.50% |
| $53,463 – $152,750 | 12.50% |
| Over $152,750 | 14.50% |
Yukon (YT)
Basic personal amount: $16,129
| Taxable Income | Rate |
|---|---|
| $0 – $57,375 | 6.40% |
| $57,375 – $114,750 | 9.00% |
| $114,750 – $177,882 | 10.90% |
| $177,882 – $253,414 | 12.80% |
| $253,414 – $500,000 | 12.80% |
| Over $500,000 | 15.00% |
CPP / QPP Contributions 2025
| Detail | CPP | QPP (Quebec) |
|---|---|---|
| Max pensionable earnings | $71,300 | $71,300 |
| Basic exemption | $3,500 | $3,500 |
| Employee rate | 5.95% | 6.40% |
| Self-employed rate | 11.90% | 12.80% |
| CPP2 max earnings | $81,200 | $81,200 |
| CPP2 employee rate | 4.00% | 4.00% |
EI & QPIP Premiums 2025
| Detail | Outside Quebec | Quebec |
|---|---|---|
| EI max insurable earnings | $65,700 | $65,700 |
| EI employee rate | 1.64% | 1.31% |
| QPIP employee rate | N/A | 0.494% |
| QPIP max insurable earnings | N/A | $98,000 |
Registered Account Limits 2025
| Account | 2025 Limit | Key Details |
|---|---|---|
| RRSP | $32,490 or 18% of earned income | Deadline for 2025: March 3, 2026. Unused room carries forward. |
| TFSA | $7,000 annual | Cumulative since 2009: $102,000. Withdrawals re-add room Jan 1. |
| FHSA | $8,000/year ($40,000 lifetime) | First-time home buyers. Deductible + tax-free withdrawal. |
Calculate your RRSP tax savings →
Key Thresholds & Dates
| Item | Amount / Date |
|---|---|
| Filing deadline (general) | April 30, 2026 |
| Filing deadline (self-employed) | June 15, 2026 |
| RRSP contribution deadline | March 3, 2026 |
| Capital gains inclusion rate | 50% |
| GST/HST registration threshold | $30,000 in 4 consecutive quarters |
| Home Buyers' Plan (HBP) limit | $60,000 |
| Lifetime Capital Gains Exemption (QSBC shares) | $1,250,000 |
See how these rates apply to your specific income and province.
Open Tax Calculator →Data sourced from CRA and provincial finance departments. Last verified March 2026. Disclaimer