๐Ÿ‡จ๐Ÿ‡ฆ Canada

Income Tax Calculator Canada 2025

Calculate your federal and provincial income tax, CPP/EI deductions, and take-home pay. Compare tax across all 13 provinces and territories.

$
Total salary or wages before deductions
Your province of residence on December 31
$
2025 max: $32,490 or 18% of prior year income
$
Union dues, childcare, moving expenses, etc.
โ€”
These are estimates only. Consult a tax professional for your specific situation.

Try another scenario

Found an issue? Send feedback

How to Use This Calculator

Tab "Employment Income"

Enter your annual salary and select your province or territory. The calculator shows federal tax, provincial tax, CPP/EI deductions, and your take-home pay. Under "More options," add an RRSP deduction to see how contributions reduce your tax bill, and other deductions like union dues or childcare expenses.

Tab "Self-Employed"

Enter your gross business income and business expenses. The calculator computes net business income and applies both employee and employer CPP portions (2x). Self-employed EI is optional and not included. Add an RRSP deduction under "More options" to reduce your taxable income further.

Tab "Compare Provinces"

Enter a single income amount and see the tax breakdown for all 13 provinces and territories side by side. The table ranks from lowest to highest total tax, showing federal tax, provincial tax, total deductions, take-home pay, and effective tax rate for each jurisdiction.

The Formulas

Federal tax (2025 blended brackets):
$0 - $57,375: 14.5% (blended Jan-Jun 15% + Jul-Dec 14%)
$57,375 - $114,750: 20.5%
$114,750 - $158,468: 26%
$158,468 - $220,000: 29%
$220,000+: 33%

Federal tax = Gross tax - BPA credit
BPA credit = $16,129 x 14.5% = $2,339

CPP 2025:
CPP1 = 5.95% x (min(income, $71,300) - $3,500), max $4,034
CPP2 = 4% x (min(income, $81,200) - $71,300), max $396
Self-employed: double both amounts

EI 2025:
EI = 1.64% x min(income, $65,700), max $1,077

Quebec differences:
QPP replaces CPP: 6.4% employee rate
QPIP replaces part of EI: 0.494% employee rate

Take-home pay:
Take-home = Gross income - Federal tax - Provincial tax - CPP - EI

All rates are for the 2025 calendar year. The first federal bracket uses a blended 14.5% rate because the rate changed mid-year from 15% to 14%. Provincial rates vary significantly โ€” use the Compare Provinces tab to see the full picture.

Example

Sarah โ€” Marketing Manager in Ontario, Salary $85,000

No RRSP deduction. Single, no dependents. Standard employment income.

Federal tax$11,339
Ontario provincial tax$4,488
CPP (CPP1 + CPP2)$4,430
EI premiums$1,077
Take-home pay$63,666
Effective tax rate25.1%

Sarah keeps about 74.9% of her gross salary. If she contributes $10,000 to her RRSP, her taxable income drops to $75,000 and she saves approximately $2,960 in combined federal and provincial tax โ€” an immediate 29.6% return on her RRSP contribution.

2025 Federal Tax Rates

BracketRateTax on Bracket
$0 - $57,37514.5% (blended)$8,319
$57,375 - $114,75020.5%$11,762
$114,750 - $158,46826%$11,367
$158,468 - $220,00029%$17,844
Over $220,00033%varies
Basic Personal Amount$16,129-$2,339 credit
CPP1 max (employee)5.95%$4,034
CPP2 max (employee)4%$396
EI max (employee)1.64%$1,077

Frequently Asked Questions

The federal government reduced the lowest tax bracket from 15% to 14% effective July 1, 2025. Since the tax year is the calendar year, the effective rate for 2025 is a blended 14.5% (15% for the first half + 14% for the second half). Starting in 2026, the full-year rate will be 14%.
CPP1 is the base Canada Pension Plan contribution: 5.95% on pensionable earnings between $3,500 and $71,300 (max $4,034 for employees). CPP2, introduced in 2024, is an additional 4% on earnings between $71,300 and $81,200 (max $396). Together they extend pension coverage to higher earners. Self-employed individuals pay double both amounts.
Quebec has its own pension plan (QPP) at 6.4% instead of CPP (5.95%), and its own parental insurance plan (QPIP) at 0.494% instead of paying the full federal EI rate. Quebec residents also file a separate provincial tax return. The combined federal-Quebec rates are among the highest in Canada for upper brackets.
Alberta's lowest bracket rate drops from 10% to 8% on July 1, 2025. For the 2025 tax year, the effective blended rate on the first $148,269 is 9% (10% for Jan-Jun + 8% for Jul-Dec). Starting 2026, the full-year rate will be 8%, making Alberta's lowest bracket even more competitive.
The most common strategies include: RRSP contributions (deductible from taxable income, up to $32,490 for 2025), charitable donations (federal credit of 15% on first $200, 29-33% above), medical expenses exceeding 3% of income, childcare expenses, and moving expenses for work. TFSA contributions don't reduce tax now but grow tax-free. Self-employed individuals can deduct legitimate business expenses.

Related Calculators

Embed This Calculator

Add the sum.money Income Tax Calculator to your website. Free, responsive, always up to date.

<iframe src="https://sum.money/embed/ca/income-tax-calculator" width="100%" height="600"></iframe>