Finance calculators

Canada Tax Calculator

Updated Sep 17, 2026 By Infinity Calculator
Rate Formulas

Calculator Setup

Income

Enter the total from all T4 slips, before deductions.
Net income after business expenses.
Pension, interest, rental and miscellaneous income.
Gross realized gain — the inclusion rate is applied for you.
Enter the actual amount received, not the grossed-up amount.
Also called "ordinary" dividends on a T5 slip.

Deductions & Taxes Already Paid

Reduces your taxable income dollar for dollar.
Union dues, child care, moving expenses, etc.
Income tax withheld or remitted — exclude CPP and EI.

See How Much Tax Your RRSP / FHSA Contribution Saves

$0$32,490
Drag the slider or type an amount in the box beside it — both stay in sync with the deduction field above.
Tax saved by this contribution
$0.00
Refund
Estimated Tax Refund
$0.00
Total Tax Owing
$0.00
Federal + provincial/territorial income tax plus CPP/QPP and EI premiums.
Net Income After Tax
$0.00
Cash income received less all income tax and payroll premiums.
Detailed Tax Breakdown
LineAmount
Total income (for tax purposes) All income sources added together, with capital gains at the inclusion rate and dividends grossed up.$0.00
Cash income actually received$0.00
RRSP & FHSA contributions$0.00
Other deductions$0.00
Deduction for self-employed CPP/QPP (half) Self-employed earners deduct the employer half of their CPP/QPP contributions from income.$0.00
Total deductions$0.00
Taxable income$0.00
Federal income tax Federal brackets applied to taxable income, less the basic personal amount, CPP/EI credits and dividend tax credits.$0.00
Provincial / territorial tax$0.00
Combined federal + provincial tax$0.00
CPP premiums Base plus enhanced (CPP2) contributions on pensionable earnings above the $3,500 exemption. Self-employment earnings are charged at double the employee rate.$0.00
EI premiums Employment Insurance premiums apply only to employment income, up to the annual maximum insurable earnings. Self-employment income is excluded.$0.00
Dividend tax credits applied Federal and provincial credits that offset the gross-up on eligible and non-eligible Canadian dividends.$0.00
Total tax$0.00
Average tax rate Total tax divided by total income for tax purposes.0.00%
Marginal tax rate The combined federal and provincial rate applied to your next dollar of ordinary income, including any surtax.0.00%
Tax saved via RRSP / FHSA$0.00
Where Your Income Goes
Federal tax: $0.00 Provincial/territorial tax: $0.00 CPP/QPP + EI premiums: $0.00 Net take-home: $0.00
Step-by-Step Solution
Federal Tax Brackets — 2025
Taxable Income Range Federal Marginal Rate Tax On This Portion Your Bracket

Introduction

This free Canada income tax calculator shows how much tax you owe and how much money you keep. Pick your tax year (2025 or 2026) and your province or territory, type in your income, and read the answer right away.

You can add many kinds of income: job pay from a T4, self-employment income, pension or rental income, capital gains, and Canadian dividends. You can also add your RRSP and FHSA contributions, other deductions, and the tax already taken off your pay.

The calculator works out your federal tax, your provincial or territorial tax, and your CPP (or QPP) and EI premiums. Then it tells you if you get a refund or owe money. It also shows your average tax rate, your marginal tax rate, and the federal tax bracket you land in.

Move the RRSP slider to see how much tax each extra dollar you save can cut. The results include a chart and a step-by-step math breakdown, so you can see where every dollar goes.

How to use our Canada Income Tax Calculator

Enter your income, your deductions, and the tax you already paid. The calculator shows your federal tax, provincial tax, CPP and EI, your total tax, your take-home pay, and your refund or balance owing.

Tax Year: Pick the year you are filing for. Tax rates, credits, and limits change each year.

Province / Territory: Pick where you lived on December 31 of that year. Each province has its own tax rates. Pick "Non-Residents of Canada" if you did not live in Canada.

Employment Income: Enter your total pay from all T4 slips (box 14). This includes salary, wages, bonuses, and tips before any deductions.

Self-Employment Income: Enter your business or freelance income after you take off your business costs. This income pays both halves of CPP.

Other Income: Enter pension, RRIF, rental, interest, and EI benefit income. This money is taxed at your full rate.

Capital Gains: Enter the full profit you made from selling stocks, property, or other assets. The calculator adds only the taxable part for you.

Eligible Dividends: Enter the cash dividends you got from Canadian public companies. The calculator handles the gross-up and the dividend tax credit.

Non-Eligible Dividends: Enter dividends from a small Canadian private company. These are also called "ordinary" dividends on your T5 slip.

RRSP & FHSA Contributions: Enter what you put into your RRSP and FHSA. This lowers your taxable income dollar for dollar.

Other Deductions: Enter union dues, child care costs, moving costs, support payments, and other amounts that lower your income.

Income Taxes Already Paid: Enter the income tax taken off your pay (T4 box 22) plus any instalments you sent in. Do not include CPP or EI.

Contribution Slider: Drag the slider or type an amount to test different RRSP or FHSA contributions. The box shows how much tax each amount saves you.

Click Calculate to see your results, or Reset to start over.

Canada Income Tax: How It Works

In Canada you pay income tax to two governments: the federal government and the province or territory where you lived on December 31. Both use tax brackets. A bracket is a slice of your income taxed at a set rate. Only the money inside each slice is taxed at that slice's rate, so your first dollars are always taxed the least.

Total Income, Taxable Income, and Tax Owing

Tax is not charged on every dollar you earn. The math runs in three steps:

  • Total income is pay from your T4 slips, self-employment profit, pension, interest, rent, plus the taxable part of capital gains and dividends.
  • Taxable income is total income minus deductions like RRSP or FHSA contributions, union dues, child care, and moving costs.
  • Tax owing is tax from the brackets minus tax credits, such as the basic personal amount that makes your first several thousand dollars tax free.

Average Rate vs. Marginal Rate

Your average tax rate is all your tax divided by all your income. Your marginal tax rate is the rate on your next dollar earned. The marginal rate is always higher, and it is the rate that matters when you think about a raise, a bonus, or an RRSP contribution.

How RRSP and FHSA Contributions Cut Your Tax

Money you put in an RRSP or FHSA is a deduction. It lowers your taxable income, so you save tax at your marginal rate. If your marginal rate is 30% and you put in $5,000, you cut your tax bill by about $1,500. The yearly RRSP dollar limit is $32,490 for 2025 and $33,810 for 2026, or 18% of your earned income from last year, whichever is smaller.

Capital Gains and Dividends Are Taxed Differently

Only 50% of a capital gain (profit from selling stocks, a rental, or other property) goes into your income. Canadian dividends take an odd path: the amount is "grossed up" (made bigger) on paper, then a dividend tax credit knocks the tax back down. The end result is that gains and dividends are usually taxed less than regular pay.

CPP and EI Are Not Income Tax

Paycheque deductions also include Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) and Employment Insurance (EI). These are payroll premiums, not income tax, but they still lower your take-home pay. For 2025, CPP applies to earnings between $3,500 and $71,300, with an extra CPP2 amount up to $81,200. EI applies to the first $65,700 of employment income. Self-employed people pay both the worker and employer halves of CPP, and get to deduct half of it from their income.

Refund or Balance Owing

Your employer sends tax to the CRA all year from each paycheque. At tax time you compare that amount to your real tax bill. Paid too much and you get a refund. Paid too little and you owe the difference. A big refund is not free money. It only means too much tax was held back during the year.

Special Cases

Quebec residents file a separate provincial return and get a 16.5% federal tax abatement, and they pay QPP and QPIP instead of the usual mix. Ontario adds a surtax and a health premium on top of its brackets. Non-residents of Canada pay federal tax plus a 48% federal surtax instead of provincial tax. Tax brackets and credits also rise most years with inflation, which is why the year you pick changes the numbers.


Formulas used

Total income for tax purposes
I_{total} = E + S + O + G_{cap} \times r_{incl} + D_{elig} \times (1 + g_{elig}) + D_{non} \times (1 + g_{non})
Taxable income after deductions
I_{taxable} = \max\left(0,\; I_{total} - \left(RRSP + D_{other} + \tfrac{CPP_{self}}{2}\right)\right)
Progressive bracket tax
T_{gross} = \sum_{i} \left[\min(I_{taxable}, U_i) - U_{i-1}\right]^{+} \times r_i
Federal tax after credits (with Quebec abatement / non-resident surtax)
T_{fed} = \max\left(0,\; \max\left(0,\; T_{gross}^{fed} - (BPA + CPP_{emp} + EI + QPIP) \times r_1^{fed}\right) - DTC_{fed}\right) \times (1 - 0.165)_{QC} \times (1 + 0.48)_{NR}
Federal basic personal amount phase-out
BPA = BPA_{max} - (BPA_{max} - BPA_{min}) \times \min\left(1,\; \frac{I_{taxable} - P_{start}}{P_{end} - P_{start}}\right)
Provincial tax with surtax and health premium
T_{prov} = \max\left(0,\; \max\left(0,\; T_{gross}^{prov} - (BPA_{prov} + CPP_{emp} + EI + QPIP) \times r_1^{prov}\right) - DTC_{prov}\right) + \sum_j (T - S_j)^{+} \times s_j + H
CPP/QPP contributions (base plus enhanced CPP2)
CPP = \left[\min(P, YMPE) - 3500\right]^{+} \times r_1 \times m + \left[\min(P, YAMPE) - YMPE\right]^{+} \times r_2 \times m,\quad m = 1 \text{ (employee)},\; 2 \text{ (self-employed)}
Total tax, net income, average and marginal rates
T_{total} = T_{fed} + T_{prov} + CPP + EI + QPIP,\quad N = I_{cash} - T_{total},\quad \bar{t} = \frac{T_{total}}{I_{total}},\quad t_{marg} = \frac{T_{inc}(I_{taxable} + 1000) - T_{inc}(I_{taxable})}{1000}

Frequently asked questions

How much can you earn in Canada before you pay income tax?

For 2025 you can earn about $16,129 before you owe any federal tax. That amount is called the basic personal amount. For 2026 it rises to roughly $16,450.

Each province also has its own basic personal amount, and it is often different. Alberta's is over $22,000, while Newfoundland and Labrador's is around $11,000. So the point where you start paying tax depends on where you live.

Even if you owe no tax, it is still smart to file. Filing is how you get benefits like the GST/HST credit and the Canada Child Benefit.

When is the tax filing deadline in Canada?

Most people must file by April 30 of the next year. So a 2025 return is due April 30, 2026.

If you or your spouse are self-employed, you get until June 15 to file. But any money you owe is still due April 30. Interest starts adding up after that date.

If the deadline lands on a weekend, the CRA accepts returns on the next business day.

What is the RRSP contribution deadline?

You have the first 60 days of the next year to make an RRSP contribution that counts for the year before. That is usually around March 1 or March 2.

So a contribution made in January or February 2026 can be claimed on your 2025 return, or you can save the deduction for a later year when your income is higher.

FHSA rules are different. An FHSA contribution must be made by December 31 to count for that year.

How much can I put in my RRSP each year?

Your RRSP room is 18% of your earned income from last year, up to a yearly dollar cap:

  • 2025: $32,490
  • 2026: $33,810

If you have a work pension, your room is cut by a pension adjustment shown on your T4. Any room you did not use in past years carries forward and adds to your limit.

Your exact number is on your CRA notice of assessment or in your CRA My Account.

What is an FHSA and how much can I contribute?

An FHSA is a First Home Savings Account. It works like an RRSP going in and a TFSA coming out: contributions lower your taxable income, and money taken out to buy a first home is tax free.

You can put in $8,000 a year up to a $40,000 lifetime limit. Unused room carries forward, but only $8,000 at a time, so the most you can add in one year is $16,000.

You must be at least 18, a Canadian resident, and a first-time home buyer to open one.

Do you pay tax on money in a TFSA?

No. Growth inside a TFSA is tax free, and withdrawals are tax free too. You do not report them on your return.

The trade-off is that TFSA contributions are not a deduction. They do not lower your taxable income the way an RRSP or FHSA does.

The yearly TFSA limit was $7,000 in 2025. Unused room carries forward, and any amount you withdraw is added back to your room the next January.

What is the maximum CPP contribution?

For 2025, an employee pays up to $4,430.10. That is $4,034.10 on earnings between $3,500 and $71,300, plus $396 of CPP2 on earnings from $71,300 to $81,200.

For 2026, the employee maximum is about $4,650.45, because the earnings ceiling rises to $74,600 with CPP2 up to $85,100.

Self-employed people pay both halves, so their maximum is double: about $8,860 for 2025 and $9,300 for 2026. They can deduct half of it from income.

Do self-employed people pay EI in Canada?

No. EI premiums only come off employment income, not business income. Because you pay nothing, you also cannot claim regular EI benefits if your business slows down.

You can choose to opt in through the EI special benefits program for the self-employed. That covers maternity, parental, sickness, and caregiving benefits. Once you claim a benefit, you must keep paying premiums for the rest of your working life.

Is a bonus taxed at a higher rate in Canada?

No. A bonus is taxed exactly like regular pay. It is added to your income and taxed at your marginal rate.

It only feels worse because payroll often holds back tax at a higher flat rate on lump sums. If too much was held back, you get it back as a refund at tax time.

One way to cut the tax on a bonus is to move part of it into an RRSP, which lowers your taxable income.

Do you pay capital gains tax when you sell your house?

Usually not. If the home was your principal residence for every year you owned it, the gain is tax free.

You still have to report the sale on your return, even when no tax is owed. Skipping that step can cost you a penalty.

Cottages, rentals, and second homes are different. Gains on those are taxable, and 50% of the profit is added to your income.

Which province has the lowest income tax in Canada?

Alberta is usually the lowest. It starts at 8% and has a basic personal amount over $22,000, so low and middle earners keep more.

Nunavut and the Northwest Territories also have low rates, and Nunavut's top rate of 11.5% is the lowest in the country.

The highest taxes are in Quebec, Newfoundland and Labrador, and Nova Scotia. Sales tax, health premiums, and local costs also change how far your money goes.

What is the highest tax rate in Canada?

The top federal rate is 33%, and it starts once taxable income passes about $253,414 in 2025.

Add provincial tax and the combined top rate reaches roughly 54.8% in Newfoundland and Labrador, about 53.5% in Ontario and Nova Scotia, and about 53.3% in Quebec.

That rate only hits the dollars above the top bracket. Your average rate on all your income is much lower.

What is the difference between a tax deduction and a tax credit?

A deduction lowers the income you are taxed on. It saves you money at your marginal rate, so it is worth more to high earners. RRSP and FHSA contributions, union dues, and child care are deductions.

A credit is taken off the tax itself, usually at the lowest rate. The basic personal amount, tuition, and medical expenses are credits.

Example: a $1,000 deduction saves $300 if your marginal rate is 30%. A $1,000 non-refundable credit saves about $145 federally.

How much tax do you pay on $100,000 in Ontario?

On $100,000 of salary in 2025 with no deductions, an Ontario worker owes roughly $20,800 in federal plus Ontario income tax.

Add about $4,430 of CPP and $1,077 of EI, and total deductions come to roughly $26,300. Take-home pay is about $73,700.

That is an average rate near 26%, but the marginal rate on the next dollar is about 31.5% once the Ontario surtax is counted. RRSP contributions can lower that bill.

Do I have to pay tax instalments to the CRA?

You must pay instalments if you owe more than $3,000 in net tax this year and also owed more than $3,000 in either of the past two years. In Quebec the threshold is $1,800 federally.

This mostly hits self-employed people, retirees with pension income, landlords, and investors, because no tax comes off at source.

Instalments are due March 15, June 15, September 15, and December 15. Missing them means interest charges.

What happens if you file your taxes late in Canada?

If you owe money, the penalty is 5% of the balance plus 1% for each full month you are late, up to 12 months. Interest is charged on top, compounded daily.

If you were charged a late penalty in any of the past three years, the penalty can double to 10% plus 2% a month.

If you are owed a refund, there is no penalty. But filing late can delay benefits like the GST/HST credit and the Canada Child Benefit.

How long does it take to get a tax refund in Canada?

If you file online and use direct deposit, most refunds arrive in about 2 weeks. Paper returns take about 8 weeks, and non-resident returns can take up to 16 weeks.

Returns filed before the CRA opens NETFILE in mid-February are held until processing starts.

A refund can be delayed or held back if the CRA reviews your claims or if you owe money for a past year, student loans, or support payments.

Are EI benefits taxable in Canada?

Yes. EI benefits count as income and show up on a T4E slip.

Service Canada usually holds back only a small amount of tax, often too little. Many people who collect EI end up owing money at tax time.

If you collected EI and also earned a high income in the same year, you may have to repay part of your regular benefits. That clawback starts once net income passes about $79,000.