2025 Canadian Tax Rates — All Provinces

Provincial Marginal Tax Rates

Select a province and tax year to view combined federal + provincial marginal rates for other income, capital gains, and Canadian dividends.

Province

Tax Year

Alberta has data from 2020–2026. Other provinces show 2025.

Top Marginal Rate — All Provinces & Territories

Highest combined federal + provincial marginal rate for each Canadian jurisdiction, ranked from highest to lowest.

Tax Year

Applies to income above each province's highest threshold. Capital gains at 50% inclusion rate.

Employment Income Tax Comparison — 2025

Estimated federal + provincial tax payable (after basic credits) across income levels and household scenarios for selected provinces.

Household Scenario

Display

Alternative Minimum Tax (AMT)

Federal AMT changed significantly in 2024. Provincial AMT is calculated as a percentage of the federal AMT payable (except Quebec).

Federal AMT — Rate & Exemption History

Provincial AMT — % of Federal AMT Payable

How Provincial AMT Works

When an individual owes federal AMT, they also owe provincial AMT calculated as a percentage of that federal amount. For example, if federal AMT is $10,000 and you live in Alberta (35%), your provincial AMT would be $3,500, for a combined AMT of $13,500. Quebec is the exception — it has its own independent Quebec AMT (QAMT) with separate rules and rates.

CPP Contribution Rates & Maximums

Canada Pension Plan base CPP contribution rates for employees, employers, and self-employed individuals, 2010–2026. Starting 2024, CPP2 applies on earnings above the first earnings ceiling — see CRA for CPP2 details.

2025 EE/ER Rate 5.95%

2025 YMPE $71,300

2025 Max EE/ER Contribution $4,034.10

2025 Max Self-Employed $8,068.20

Disclaimer: All rates and figures are provided for general reference only and are not tax advice. Marginal rates, bracket thresholds, BPA amounts, and CPP maximums are adjusted annually and may have changed. Capital gains rates assume a 50% inclusion rate for individuals. Employment income estimates are approximations using standard deductions only — actual tax payable will vary. Province-specific rules, surtaxes, deductions, and credits can significantly affect results. AMT amounts are estimates only. Always consult a qualified tax professional for advice specific to your situation. Sources: Canada Revenue Agency, TaxTips.ca, Provincial Finance Ministries.

Canadian Tax Rates