Free calculator
Estimate your federal and provincial income tax, CPP and EI, after-tax income, and your refund or balance owing. Covers employment, self-employment, capital gains and dividends in every province and territory outside Quebec.
Canada taxes income twice: once federally and once by the province or territory you live in on December 31. Each applies its own brackets to your taxable income, so higher rates only apply to the slice of income inside each bracket.
From that gross tax, non-refundable credits come off: the basic personal amount, CPP and EI contributions, the Canada employment amount and dividend tax credits. What's left is the tax you owe. Compare it with what was withheld from your pay and you have your refund or balance owing.
Your average rate is total tax divided by total income. Your marginal rate is what you'd pay on the next dollar, and it's the number that matters for decisions like an RRSP contribution, a bonus or a dividend.
Only half of a capital gain is taxable. Dividends are grossed up (38% for eligible, 15% for non-eligible) and then offset by a dividend tax credit, which is why they're taxed at lower rates than salary.
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Basic personal amount $16,452, reduced to $14,829 for higher incomes.
| Taxable income | Rate |
|---|---|
| Up to $61,200 | 8% |
| $61,200 – $154,259 | 10% |
| $154,259 – $185,111 | 12% |
| $185,111 – $246,813 | 13% |
| $246,813 – $370,220 | 14% |
| Over $370,220 | 15% |
Basic personal amount $22,769.
| Taxable income | Rate |
|---|---|
| Up to $50,363 | 5.6% |
| $50,363 – $100,728 | 7.7% |
| $100,728 – $115,648 | 10.5% |
| $115,648 – $140,430 | 12.29% |
| $140,430 – $190,405 | 14.7% |
| $190,405 – $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Basic personal amount $13,216.
| Taxable income | Rate |
|---|---|
| Up to $47,564 | 10.8% |
| $47,564 – $101,200 | 12.75% |
| Over $101,200 | 17.4% |
Basic personal amount $15,780.
| Taxable income | Rate |
|---|---|
| Up to $52,333 | 9.4% |
| $52,333 – $104,666 | 14% |
| $104,666 – $193,861 | 16% |
| Over $193,861 | 19.5% |
Basic personal amount $13,664.
| Taxable income | Rate |
|---|---|
| Up to $44,678 | 8.7% |
| $44,678 – $89,354 | 14.5% |
| $89,354 – $159,528 | 15.8% |
| $159,528 – $223,340 | 17.8% |
| $223,340 – $285,319 | 19.8% |
| $285,319 – $570,638 | 20.8% |
| $570,638 – $1,141,275 | 21.3% |
| Over $1,141,275 | 21.8% |
Basic personal amount $11,188.
| Taxable income | Rate |
|---|---|
| Up to $30,995 | 8.79% |
| $30,995 – $61,991 | 14.95% |
| $61,991 – $97,417 | 16.67% |
| $97,417 – $157,124 | 17.5% |
| Over $157,124 | 21% |
Basic personal amount $11,932.
| Taxable income | Rate |
|---|---|
| Up to $53,003 | 5.9% |
| $53,003 – $106,009 | 8.6% |
| $106,009 – $172,346 | 12.2% |
| Over $172,346 | 14.05% |
Basic personal amount $18,198.
| Taxable income | Rate |
|---|---|
| Up to $55,801 | 4% |
| $55,801 – $111,602 | 7% |
| $111,602 – $181,439 | 9% |
| Over $181,439 | 11.5% |
Basic personal amount $19,659.
| Taxable income | Rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Basic personal amount $12,989. Surtax of 20% on Ontario tax over $5,818 and a further 36% over $7,446, plus the Ontario Health Premium.
| Taxable income | Rate |
|---|---|
| Up to $33,928 | 9.5% |
| $33,928 – $65,820 | 13.47% |
| $65,820 – $106,890 | 16.6% |
| $106,890 – $142,520 | 17.62% |
| $142,520 – $200,000 | 19% |
| Over $200,000 | 20% |
Basic personal amount $15,000.
| Taxable income | Rate |
|---|---|
| Up to $54,532 | 10.5% |
| $54,532 – $155,805 | 12.5% |
| Over $155,805 | 14.5% |
Basic personal amount $20,381.
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 6.4% |
| $58,523 – $117,045 | 9% |
| $117,045 – $181,440 | 10.9% |
| $181,440 – $500,000 | 12.8% |
| Over $500,000 | 15% |
Basic personal amount matches the federal amount.
Source: Canada Revenue Agency published rates for 2026.
Questions
For 2026 the federal rates are 14% on the first $58,523 of taxable income, 20.5% up to $117,045, 26% up to $181,440, 29% up to $258,482, and 33% above that.
The lowest federal rate was cut from 15% to 14% on July 1, 2025. Because the cut applied for half the year, 2025 returns use a blended rate of 14.5%. The full 14% applies from 2026.
Yes. CPP (including CPP2) and EI are calculated on your employment income, and self-employed CPP on business income. They are shown separately from income tax, and the credits and deductions they generate are applied to your tax.
Half of a capital gain is added to your taxable income and taxed at your regular rates. The proposed increase to a two-thirds inclusion rate was cancelled, so 50% still applies.
Not yet. Quebec residents file a separate provincial return with Revenu Québec, with its own credits and contributions. The federal portion here still applies, but the provincial figure would not.
It uses published CRA rates, brackets and the main credits most people claim. Credits such as tuition, medical, donations, age and disability, and the alternative minimum tax are not included, so your actual return may differ.
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