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Basic Canadian Income Tax Calculator 2025 and Earlier

 

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  Choose tax year
Enter your total income from the following sources:
Actual Taxable Links will open in a new browser tab.
Other income (see notes below)
Capital gains pre-Jun 25/24
Capital gains post-Jun 24/24
Canadian eligible dividends
Canadian non-eligible dividends  
Total Income  
Type amounts into yellow cells.  Amounts are recalculated automatically when you move out of a cell or click the Calculate button.
If the tax year chosen is 2023 or earlier, capital gains post-Jun 24/24 are included in taxable income at a 50% inclusion rate.
If tax year chosen is 2025, the first $250K of all capital gains is included in taxable income at 50%, with the excess at 66 2/3%. 		 
Pre-Jun 25/24 taxable capital gains are shown above with post-Jun 24/24 taxable capital gains except in tax year 2024.  
Would you like to print the Original or Revised Table?
Original Amounts  
Marginal Tax Rate on Next $100 of
Province/
Territory 		Taxes
Payable 		Avg
Tax Rate 		Other
Income 		Capital
Gains 		Eligible
Divs 		Non-
eligible
Divs 		 
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Total Federal & Provincial Income Taxes Payable by Year
Province/
Territory 		2025  
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
This calculator is intended to be used for planning purposes.
It includes very few tax credits.
We strive for accuracy, but cannot guarantee it.
Calculations are based on rates known as of January 13, 2025, including Saskatchewan's Affordability Act tax changes.
2025 indexation, brackets & rates have been confirmed to CRA and Quebec data.
Average tax rate = taxes payable divided by actual (not taxable) income. 		 
Trying to compare rates to the tables of marginal tax rates?
See:   Understanding the tables of personal income tax rates
Want a more detailed tax calculation with most tax credits & AMT?
See:   Detailed Canadian Tax & RRSP Savings Calculator
Taxes and credits included:
Basic tax and any applicable surtaxes
Basic personal amount, and NS add'l personal amount for 2018 and later.
Federal & YT enhanced basic personal amount for 2020 and later.
Dividend tax credits for Canadian eligible and non-eligible dividends
Federal tax abatement (QC only)
Not Included:
CPP and EI premiums or related deductions/tax credits
ON health premium, QC health charges
Low income tax credits are NOT calculated
Alternative minimum tax (AMT) is NOT calculated
 Choose tax year 
Enter your total income from the following sources:
Revised Taxable
Other income
Capital gains pre-Jun 25/24
Capital gains post-Jun 24/24
Canadian eligible dividends
Canadian non-eligible dividends
Total Income
Type amounts into yellow cells.  Amounts are recalculated automatically when you move out of a cell or click the Calculate button.
If the tax year chosen is 2023 or earlier, capital gains post-Jun 24/24 are included in taxable income at a 50% inclusion rate.
If tax year chosen is 2025, the first $250K of all capital gains is included in taxable income at 50%, with the excess at 66 2/3%.
Pre-Jun 25/24 taxable capital gains are shown above with post-Jun 24/24 taxable capital gains except in tax year 2024.
Revised Amounts
Marginal Tax Rate on Next $100 of
Province/
Territory 		Taxes
Payable 		Avg
Tax Rate 		Other
Income 		Capital
Gains 		Eligible
Divs 		Non-
eligible
Divs
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Total Federal & Provincial Income Taxes Payable by Year
Province/
Territory 		2025
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Compare Results
You can compare 2 provinces - choose provinces below.
You can compare different tax years or the same tax years, by changing the tax year in the Original or Revised pages.
Choose Province(s)
Taxable
income
increase
(reduction)
  Original
Results 		  Revised
Results 		 
Tax Year
Taxable Amounts:
Other income
Capital gains pre-Jun 25/24
Capital gains post-Jun 24/24
Canadian eligible dividends
Canadian non-eligible dividends
Total Taxable Income    
          Tax increase
(reduction)
Taxes Payable
Average Tax Rate
Marginal Tax Rates:
Other income
Capital gains
Canadian eligible dividends
Canadian non-eligible dividends
TaxTips.ca Basic Tax Calculator
Income Actual Taxable  
Other income
Capital gains
Canadian eligible dividends
Canadian non-eligible dividends
Total Income
       
Marginal Tax Rate on Next $100 of
Province/
Territory 		Taxes
Payable 		Avg
Tax Rate 		Other
Income 		Capital
Gains 		Eligible
Divs 		Non-
eligible
Divs
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Total Federal & Provincial Income Taxes Payable by Year
Province/
Territory
AB
BC
MB
NB
NL
NS
NT
NU
ON
PE
QC
SK
YT
Results Comparison
Province Increase/
(Reduction)
  Original
Results 		Revised
Results 		 
Tax Year
Taxable Amounts:
Other income
Capital gains pre-Jun 25/24
Capital gains post-Jun 24/24
Canadian eligible dividends
Canadian non-eligible dividends
Total Income  
Taxes Payable  
Average Tax Rate
Marginal Tax Rates:
Other income
Capital gains
Canadian eligible dividends
Canadian non-eligible dividends
This calculator is intended to be used for planning purposes.  It does not include every available tax credit.  We strive for accuracy, but cannot guarantee it. Before making a major financial decision you should consult a qualified tax professional.

Alternative minimum tax (AMT) is not included in this calculator. Individuals needing an AMT calculation that encompasses all possible factors should be seeking advice from a tax lawyer or CPA tax specialist.

Legislation has not yet been passed for the capital gains inclusion rate increase to 2/3rds effective June 25, 2024 for capital gains over $250,000, but that change is included in this calculator. There is a possibility that the legislation may not be passed.

Questions or comments on the Basic Tax calculator (enhanced)? 
We normally reply within 2 business days - no reply? Check your spam folder. 

Revised: January 14, 2025

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