2025 tax year
Canada Tax Brackets 2025
Federal and provincial income tax rates, basic personal amounts, and CPP and EI limits.
Canada Tax Brackets 2025
These are the 2025 federal and provincial income tax brackets, used for the 2025 tax return (due April 30, 2026). For this year's rates see 2026 tax brackets. The lowest federal rate was cut from 15% to 14% on July 1, 2025, so the 2025 return uses a blended rate of 14.5% for the year.
Each rate only applies to the income inside its bracket. Your provincial tax is set by the province you lived in on December 31. Use the income tax calculator to see your exact tax and take-home pay.
Federal Tax Brackets 2025
| Taxable income | Rate | Change |
|---|---|---|
| Up 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% |
Provincial and Territorial Tax Brackets 2025
Quebec's top combined rate is after the 16.5% federal abatement.
| Province | Brackets | Basic personal amount | Top combined |
|---|---|---|---|
| Ontario | Up to $52,886: 5.05% $52,886 to $105,775: 9.15% $105,775 to $150,000: 11.16% $150,000 to $220,000: 12.16% Over $220,000: 13.16% | $12,747 | 46.16% |
| Quebec | Up to $53,255: 14% $53,255 to $106,495: 19% $106,495 to $129,590: 24% Over $129,590: 25.75% | $18,571 | 53.305% |
| British Columbia | Up to $49,279: 5.06% $49,279 to $98,560: 7.7% $98,560 to $113,158: 10.5% $113,158 to $137,407: 12.29% $137,407 to $186,306: 14.7% $186,306 to $259,829: 16.8% Over $259,829: 20.5% | $12,932 | 53.5% |
| Alberta | Up to $60,000: 8% $60,000 to $151,234: 10% $151,234 to $181,481: 12% $181,481 to $241,974: 13% $241,974 to $362,961: 14% Over $362,961: 15% | $22,323 | 48% |
| Manitoba | Up to $47,000: 10.8% $47,000 to $100,000: 12.75% Over $100,000: 17.4% | $15,780 | 50.4% |
| Saskatchewan | Up to $53,463: 10.5% $53,463 to $152,750: 12.5% Over $152,750: 14.5% | $19,491 | 47.5% |
| Nova Scotia | Up to $30,507: 8.79% $30,507 to $61,015: 14.95% $61,015 to $95,883: 16.67% $95,883 to $154,650: 17.5% Over $154,650: 21% | $11,744 | 54% |
| New Brunswick | Up to $51,306: 9.4% $51,306 to $102,614: 14% $102,614 to $190,060: 16% Over $190,060: 19.5% | $13,396 | 52.5% |
| Newfoundland and Labrador | Up to $44,192: 8.7% $44,192 to $88,382: 14.5% $88,382 to $157,792: 15.8% $157,792 to $220,910: 17.8% $220,910 to $282,214: 19.8% $282,214 to $564,429: 20.8% $564,429 to $1,128,858: 21.3% Over $1,128,858: 21.8% | $11,067 | 54.8% |
| Prince Edward Island | Up to $33,328: 9.5% $33,328 to $64,656: 13.47% $64,656 to $105,000: 16.6% $105,000 to $140,000: 17.62% Over $140,000: 19% | $14,650 | 52% |
| Northwest Territories | Up to $51,964: 5.9% $51,964 to $103,930: 8.6% $103,930 to $168,967: 12.2% Over $168,967: 14.05% | $17,842 | 47.05% |
| Yukon | Up to $57,375: 6.4% $57,375 to $114,750: 9% $114,750 to $177,882: 10.9% $177,882 to $500,000: 12.8% Over $500,000: 15% | $16,129 | 48% |
| Nunavut | Up to $54,707: 4% $54,707 to $109,413: 7% $109,413 to $177,881: 9% Over $177,881: 11.5% | $19,274 | 44.5% |
Key Amounts for 2025
| Amount | 2025 | Change |
|---|---|---|
| Basic personal amount (federal) | $16,129 | |
| CPP maximum pensionable earnings | $71,300 | |
| CPP maximum contribution (employee) | $4,034.10 | |
| CPP2 earnings ceiling | $81,200 | |
| CPP2 maximum contribution | $396.00 | |
| EI maximum insurable earnings | $65,700 | |
| EI maximum premium (outside Quebec) | $1,077.48 |
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Frequently asked questions
What are the federal tax brackets for 2025?
Up 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%.
What is the basic personal amount for 2025?
$16,129 federally, reduced to $14,538 for incomes over $177,882. Provincial amounts are in the table above.
What is the lowest federal tax rate in 2025?
14.5% on taxable income up to $57,375.
When do the 2025 tax brackets apply?
To income earned from January 1 to December 31, 2025. Employers use them for payroll withholding during 2025, and you use them on the return you file by April 30, 2026.
Tax brackets by year
Figures for 2025. Sources: CRA income tax rates. Estimates for planning, not tax advice.
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