Canada tax rates 2025
Generated from the rules files behind the Canada take-home pay calculator. Checked against CRA and Revenu Québec on 7 October 2026; not independently reviewed.
These are the full-year 2025 parameters used on the Canadian return: federal brackets and credits, Canada and Quebec Pension Plan contributions, Employment Insurance and Quebec Parental Insurance, followed by each province and territory. Mid-year payroll changes are shown as the full-year value that applies on the return.
Work out your own pay with the Canada take-home pay calculator, or see the 2026 rates. Period covered: 1 January 2025 to 31 December 2025. File status: provisional — values are read from official publications but have not had a second-person review.
Rates at a glance
| Rate | From | To |
|---|---|---|
| 14.5% | $0 | $57,375 |
| 20.5% | $57,375 | $114,750 |
| 26% | $114,750 | $177,882 |
| 29% | $177,882 | $253,414 |
| 33% | $253,414 | no limit |
| Item | Amount |
|---|---|
| Credit rate | 14.5% |
| Basic personal amount (max / min) | $16,129 / $14,538 |
| BPA reduced between | $177,882 and $253,414 |
| Canada employment amount | $1,471 |
| Quebec abatement | 16.5% |
| Item | CPP | QPP |
|---|---|---|
| YMPE | $71,300 | $71,300 |
| YAMPE | $81,200 | $81,200 |
| Basic exemption | $3,500 | $3,500 |
| Base + first additional rate | 5.95% | 6.4% |
| Second additional rate | 4% | 4% |
| Maximum contribution | $4,034.10 | $4,339.20 |
| Maximum second additional | $396.00 | $396.00 |
| Item | Value |
|---|---|
| EI rate (outside Quebec) | 1.64% |
| EI rate (Quebec) | 1.31% |
| Maximum insurable earnings | $65,700 |
| Maximum EI premium / Quebec | $1,077.48 / $860.67 |
| QPIP employee rate | 0.49% |
| QPIP maximum insurable / premium | $98,000 / $484.12 |
Provincial and territorial income tax 2025
| Province or territory | Brackets | Lowest rate | Top rate | Basic personal amount | Status |
|---|---|---|---|---|---|
| Alberta | 6 | 8% | 15% | $22,323 | provisional |
| British Columbia | 7 | 5.06% | 20.5% | $12,932 | provisional |
| Manitoba | 3 | 10.8% | 17.4% | up to $15,780 | provisional |
| New Brunswick | 4 | 9.4% | 19.5% | $13,396 | provisional |
| Newfoundland and Labrador | 8 | 8.7% | 21.8% | $11,067 | provisional |
| Northwest Territories | 4 | 5.9% | 14.05% | $17,842 | provisional |
| Nova Scotia | 5 | 8.79% | 21% | $11,744 | provisional |
| Nunavut | 4 | 4% | 11.5% | $19,274 | provisional |
| Ontario | 5 | 5.05% | 13.16% | $12,747 | provisional |
| Prince Edward Island | 5 | 9.5% | 19% | $14,650 | provisional |
| Quebec | 4 | 14% | 25.75% | $18,571 | provisional |
| Saskatchewan | 3 | 10.5% | 14.5% | $19,491 | provisional |
| Yukon | 5 | 6.4% | 15% | — | provisional |
Every parameter, with its source
Raw values as stored (rates as decimals, amounts in CAD). Each row links to the official page the value was read from, with the date it was read. Regional files are summarised above; their full contents are in the downloads below.
| Parameter | Value | Source |
|---|---|---|
federal.brackets | to 57375: 0.145; to 114750: 0.205; to 177882: 0.26; to 253414: 0.29; rest: 0.33 | canada.ca · 2026-10-07 |
federal.creditRate | 0.145 | canada.ca · 2026-10-07 |
federal.basicPersonalAmount.max | 16129 | canada.ca · 2026-10-07 |
federal.basicPersonalAmount.min | 14538 | canada.ca · 2026-10-07 |
federal.basicPersonalAmount.phaseOutStart | 177882 | canada.ca · 2026-10-07 |
federal.basicPersonalAmount.phaseOutEnd | 253414 | canada.ca · 2026-10-07 |
federal.canadaEmploymentAmount | 1471 | canada.ca · 2026-10-07 |
federal.quebecAbatementRate | 0.165 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.0.from | 2025-01-01 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.0.to | 2025-06-30 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.0.value.edition | t4127-jan-2025-120th | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.0.value.lowestRate | 0.15 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.1.from | 2025-07-01 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.1.to | 2025-12-31 | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.1.value.edition | t4127-jul-2025-121st | canada.ca · 2026-10-07 |
federal.lowestRatePayrollEditions.1.value.lowestRate | 0.14 | canada.ca · 2026-10-07 |
cpp.ympe | 71300 | canada.ca · 2026-10-07 |
cpp.yampe | 81200 | canada.ca · 2026-10-07 |
cpp.basicExemption | 3500 | canada.ca · 2026-10-07 |
cpp.baseRate | 0.0495 | canada.ca · 2026-10-07 |
cpp.firstAdditionalRate | 0.01 | canada.ca · 2026-10-07 |
cpp.secondAdditionalRate | 0.04 | canada.ca · 2026-10-07 |
cpp.maxContribution | 4034.10 | canada.ca · 2026-10-07 |
cpp.maxBaseContribution | 3356.10 | canada.ca · 2026-10-07 |
cpp.maxSecondAdditionalContribution | 396.00 | canada.ca · 2026-10-07 |
qpp.ympe | 71300 | canada.ca · 2026-10-07 |
qpp.yampe | 81200 | canada.ca · 2026-10-07 |
qpp.basicExemption | 3500 | canada.ca · 2026-10-07 |
qpp.baseRate | 0.054 | canada.ca · 2026-10-07 |
qpp.firstAdditionalRate | 0.01 | canada.ca · 2026-10-07 |
qpp.secondAdditionalRate | 0.04 | canada.ca · 2026-10-07 |
qpp.maxContribution | 4339.20 | canada.ca · 2026-10-07 |
qpp.maxBaseContribution | 3661.20 | canada.ca · 2026-10-07 |
qpp.maxSecondAdditionalContribution | 396.00 | canada.ca · 2026-10-07 |
ei.maxInsurableEarnings | 65700 | canada.ca · 2026-10-07 |
ei.rate | 0.0164 | canada.ca · 2026-10-07 |
ei.employerRate | 0.02296 | canada.ca · 2026-10-07 |
ei.maxPremium | 1077.48 | canada.ca · 2026-10-07 |
ei.quebec.rate | 0.0131 | canada.ca · 2026-10-07 |
ei.quebec.employerRate | 0.01834 | canada.ca · 2026-10-07 |
ei.quebec.maxPremium | 860.67 | canada.ca · 2026-10-07 |
qpip.maxInsurableEarnings | 98000 | canada.ca · 2026-10-07 |
qpip.employeeRate | 0.00494 | canada.ca · 2026-10-07 |
qpip.employerRate | 0.00692 | canada.ca · 2026-10-07 |
qpip.maxEmployeePremium | 484.12 | canada.ca · 2026-10-07 |
Download the data
The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.
- Federal, CPP, EI, QPP, QPIP (national.json) — revision 1, provisional
- Alberta (ab.json) — revision 1, provisional
- British Columbia (bc.json) — revision 1, provisional
- Manitoba (mb.json) — revision 1, provisional
- New Brunswick (nb.json) — revision 1, provisional
- Newfoundland and Labrador (nl.json) — revision 1, provisional
- Northwest Territories (nt.json) — revision 1, provisional
- Nova Scotia (ns.json) — revision 1, provisional
- Nunavut (nu.json) — revision 1, provisional
- Ontario (on.json) — revision 1, provisional
- Prince Edward Island (pe.json) — revision 2, provisional
- Quebec (qc.json) — revision 1, provisional
- Saskatchewan (sk.json) — revision 1, provisional
- Yukon (yt.json) — revision 1, provisional
Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.