# Canada Tax Return Rates and Amounts

> Federal brackets, the 14.5% and 14% credit rates, basic personal amounts, CPP, EI, OAS and RRSP limits, and every province’s brackets for 2025 and 2026 returns.

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The amounts the CRA uses to calculate a T1 return for 2025 (filed in 2026) and 2026 (filed in 2027): federal brackets and credits, CPP and EI, and every province’s brackets, basic personal amount and credit rate.

Rates checked on Oct 29, 2026

## 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)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html), [CRA: current-year federal and provincial rates](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html), [CRA: indexation of personal income tax and benefit amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html), [CRA: T4127 payroll deductions formulas (January 2026)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html), [CRA: CPP contribution rates, maximums and exemptions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html), [CRA: EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html). 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](https://paycheck-math.com/ca/tax-return-calculator/newfoundland-and-labrador/) | 8.7% | 21.8% | $11,067 | 6.3% / 3.2% |
| [Prince Edward Island](https://paycheck-math.com/ca/tax-return-calculator/prince-edward-island/) | 9.5% | 19% | $14,650 | 10.5% / 1.3% |
| [Nova Scotia](https://paycheck-math.com/ca/tax-return-calculator/nova-scotia/) | 8.79% | 21% | $11,744 | 8.85% / 1.5% |
| [New Brunswick](https://paycheck-math.com/ca/tax-return-calculator/new-brunswick/) | 9.4% | 19.5% | $13,396 | 14% / 2.75% |
| [Quebec](https://paycheck-math.com/ca/tax-return-calculator/quebec/) | 14% | 25.75% | $18,571 | TP-1 |
| [Ontario](https://paycheck-math.com/ca/tax-return-calculator/ontario/) | 5.05% | 13.16% | $12,747 | 10% / 2.99% |
| [Manitoba](https://paycheck-math.com/ca/tax-return-calculator/manitoba/) | 10.8% | 17.4% | $15,780 | 8% / 0.78% |
| [Saskatchewan](https://paycheck-math.com/ca/tax-return-calculator/saskatchewan/) | 10.5% | 14.5% | $19,491 | 11% / 2.52% |
| [Alberta](https://paycheck-math.com/ca/tax-return-calculator/alberta/) | 8% | 15% | $22,323 | 8.12% / 2.18% |
| [British Columbia](https://paycheck-math.com/ca/tax-return-calculator/british-columbia/) | 5.06% | 20.5% | $12,932 | 12% / 1.96% |
| [Yukon](https://paycheck-math.com/ca/tax-return-calculator/yukon/) | 6.4% | 15% | $16,129 | 12.02% / 0.67% |
| [Northwest Territories](https://paycheck-math.com/ca/tax-return-calculator/northwest-territories/) | 5.9% | 14.05% | $17,842 | 11.5% / 6% |
| [Nunavut](https://paycheck-math.com/ca/tax-return-calculator/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)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html), [CRA: current-year federal and provincial rates](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html), [CRA: indexation of personal income tax and benefit amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html), [CRA: T4127 payroll deductions formulas (January 2026)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html), [CRA: CPP contribution rates, maximums and exemptions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html), [CRA: EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html). 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](https://paycheck-math.com/ca/tax-return-calculator/newfoundland-and-labrador/) | 8.7% | 21.8% | $13,094 | 6.3% / 3.2% |
| [Prince Edward Island](https://paycheck-math.com/ca/tax-return-calculator/prince-edward-island/) | 9.5% | 20% | $15,000 | 10.5% / 1.3% |
| [Nova Scotia](https://paycheck-math.com/ca/tax-return-calculator/nova-scotia/) | 8.79% | 21% | $11,932 | 8.85% / 1.5% |
| [New Brunswick](https://paycheck-math.com/ca/tax-return-calculator/new-brunswick/) | 9.4% | 19.5% | $13,664 | 14% / 2.75% |
| [Quebec](https://paycheck-math.com/ca/tax-return-calculator/quebec/) | 14% | 25.75% | $18,952 | TP-1 |
| [Ontario](https://paycheck-math.com/ca/tax-return-calculator/ontario/) | 5.05% | 13.16% | $12,989 | 10% / 2.99% |
| [Manitoba](https://paycheck-math.com/ca/tax-return-calculator/manitoba/) | 10.8% | 17.4% | $15,780 | 8% / 0.78% |
| [Saskatchewan](https://paycheck-math.com/ca/tax-return-calculator/saskatchewan/) | 10.5% | 14.5% | $20,381 | 11% / 2.52% |
| [Alberta](https://paycheck-math.com/ca/tax-return-calculator/alberta/) | 8% | 15% | $22,769 | 8.12% / 2.18% |
| [British Columbia](https://paycheck-math.com/ca/tax-return-calculator/british-columbia/) | 5.6% | 20.5% | $13,216 | 12% / 1.96% |
| [Yukon](https://paycheck-math.com/ca/tax-return-calculator/yukon/) | 6.4% | 15% | $16,452 | 12.02% / 0.67% |
| [Northwest Territories](https://paycheck-math.com/ca/tax-return-calculator/northwest-territories/) | 5.9% | 14.05% | $18,198 | 11.5% / 6% |
| [Nunavut](https://paycheck-math.com/ca/tax-return-calculator/nunavut/) | 4% | 11.5% | $19,659 | 5.51% / 2.61% |

## Questions people ask

**Work out my own return**

[Use the Canadian tax return calculator](https://paycheck-math.com/ca/tax-return-calculator/) with your own figures.

**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%.

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