Federal figures 2025
Federal tax brackets 2025
| Taxable income | Rate |
|---|---|
| $0 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% |
Federal amounts 2025
| Item | Amount |
|---|---|
| Basic personal amount | $16,129 (falls to $14,538 between $177,882 and $253,414 of net income) |
| Credit rate (lowest bracket) | 14.5% (15% to June, 14% from July 1, 2025) |
| Canada employment amount | $1,471 |
| Age amount (65+) | $9,028, reduced by 15% of net income over $45,522 |
| CPP | 5.95% of earnings from $3,500 to $71,300, plus 4% CPP2 up to $81,200 |
| EI premium | 1.64% on insurable earnings up to $65,700 (Quebec 1.31%) |
| RRSP dollar limit | $32,490 |
| OAS recovery threshold | $93,454 |
| Medical expense threshold | 3% of net income or $2,834, whichever is less |
| Dividend gross-up / federal credit | Eligible 38% / 15.0198%; other 15% / 9.0301% |
Official source: CRA: federal income tax rates (2025), CRA: current-year federal and provincial rates, CRA: indexation of personal income tax and benefit amounts, CRA: T4127 payroll deductions formulas (January 2026), CRA: CPP contribution rates, maximums and exemptions, CRA: EI premium rates and maximums. Rates checked on Oct 29, 2026.
Provinces and territories 2025
| Province or territory | Lowest rate | Top rate | Basic personal amount | Dividend credit (eligible / other) |
|---|---|---|---|---|
| Newfoundland and Labrador | 8.7% | 21.8% | $11,067 | 6.3% / 3.2% |
| Prince Edward Island | 9.5% | 19% | $14,650 | 10.5% / 1.3% |
| Nova Scotia | 8.79% | 21% | $11,744 | 8.85% / 1.5% |
| New Brunswick | 9.4% | 19.5% | $13,396 | 14% / 2.75% |
| Quebec | 14% | 25.75% | $18,571 | TP-1 |
| Ontario | 5.05% | 13.16% | $12,747 | 10% / 2.99% |
| Manitoba | 10.8% | 17.4% | $15,780 | 8% / 0.78% |
| Saskatchewan | 10.5% | 14.5% | $19,491 | 11% / 2.52% |
| Alberta | 8% | 15% | $22,323 | 8.12% / 2.18% |
| British Columbia | 5.06% | 20.5% | $12,932 | 12% / 1.96% |
| Yukon | 6.4% | 15% | $16,129 | 12.02% / 0.67% |
| Northwest Territories | 5.9% | 14.05% | $17,842 | 11.5% / 6% |
| Nunavut | 4% | 11.5% | $19,274 | 5.51% / 2.61% |
Federal figures 2026
Federal tax brackets 2026
| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Federal amounts 2026
| Item | Amount |
|---|---|
| Basic personal amount | $16,452 (falls to $14,829 between $181,440 and $258,482 of net income) |
| Credit rate (lowest bracket) | 14% |
| Canada employment amount | $1,501 |
| Age amount (65+) | $9,208, reduced by 15% of net income over $46,432 |
| CPP | 5.95% of earnings from $3,500 to $74,600, plus 4% CPP2 up to $85,000 |
| EI premium | 1.63% on insurable earnings up to $68,900 (Quebec 1.3%) |
| RRSP dollar limit | $33,810 |
| OAS recovery threshold | $95,323 |
| Medical expense threshold | 3% of net income or $2,890, whichever is less |
| Dividend gross-up / federal credit | Eligible 38% / 15.0198%; other 15% / 9.0301% |
Official source: CRA: federal income tax rates (2025), CRA: current-year federal and provincial rates, CRA: indexation of personal income tax and benefit amounts, CRA: T4127 payroll deductions formulas (January 2026), CRA: CPP contribution rates, maximums and exemptions, CRA: EI premium rates and maximums. Rates checked on Oct 29, 2026.
Provinces and territories 2026
| Province or territory | Lowest rate | Top rate | Basic personal amount | Dividend credit (eligible / other) |
|---|---|---|---|---|
| Newfoundland and Labrador | 8.7% | 21.8% | $13,094 | 6.3% / 3.2% |
| Prince Edward Island | 9.5% | 20% | $15,000 | 10.5% / 1.3% |
| Nova Scotia | 8.79% | 21% | $11,932 | 8.85% / 1.5% |
| New Brunswick | 9.4% | 19.5% | $13,664 | 14% / 2.75% |
| Quebec | 14% | 25.75% | $18,952 | TP-1 |
| Ontario | 5.05% | 13.16% | $12,989 | 10% / 2.99% |
| Manitoba | 10.8% | 17.4% | $15,780 | 8% / 0.78% |
| Saskatchewan | 10.5% | 14.5% | $20,381 | 11% / 2.52% |
| Alberta | 8% | 15% | $22,769 | 8.12% / 2.18% |
| British Columbia | 5.6% | 20.5% | $13,216 | 12% / 1.96% |
| Yukon | 6.4% | 15% | $16,452 | 12.02% / 0.67% |
| Northwest Territories | 5.9% | 14.05% | $18,198 | 11.5% / 6% |
| Nunavut | 4% | 11.5% | $19,659 | 5.51% / 2.61% |
Questions people ask
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Why is the 2025 federal rate 14.5%?
The lowest federal rate was cut from 15% to 14% on July 1, 2025, so the CRA applies a blended 14.5% for the whole 2025 year, and 14% from 2026. Credits are worth the same rate, and the new top-up tax credit keeps credits above the first bracket at 15%.