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    Canadian Income Tax Calculator 2025Federal + provincial dual engine

    Free, no-signup calculator for Canadian income tax, CPP/QPP, EI and (where applicable) QPIP. Pick your province or territory, enter your income, and see federal and provincial tax broken down side by side for the 2025 tax year.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →

    Your situation

    $

    Box 14 from your T4. Employer already deducted CPP/EI.

    $

    Net of expenses, before tax.

    $

    From public Canadian corps. Grossed up 38%.

    $

    From CCPC small-business pool. Grossed up 15%.

    $

    50% inclusion rate applies.

    $

    After deductible expenses (T776).

    $

    Max 2025: $32,490 or 18% of prior-year earned income.

    $

    Union dues, child care, moving expenses, etc.

    Special benefits only. Most self-employed Canadians opt out.

    Tax estimate — Ontario (2025)

    After-tax income

    $57,550

    ~ $4,796 / month

    Total tax

    $22,450

    Effective 28.1%

    Marginal rate

    29.6%

    Combined fed + prov on next $

    Federal: $9,064Ontario: $4,621CPP: $8,764EI: $0

    Federal tax

    Taxable income$75,270
    Tax on brackets$11,988
    BPA credit ($16129 × 14.5%)−$2,339
    CPP credit−$585
    Federal tax payable$9,064

    Ontario tax

    Tax on brackets$4,719
    BPA credit ($12,747)−$644
    Ontario Health Premium$750
    Ontario tax payable$4,621

    Payroll contributions

    CPP base (self-employed both portions)$8,068
    CPP2 (YMPE → YAMPE)$696
    Total CPP$8,764

    Half of base CPP ($4,730) reduces net income; the other half generates a non-refundable credit at 14.5%.

    What this calculator includes

    • Employment income (T4) and self-employment net income (T2125)
    • Federal tax with Basic Personal Amount phase-down
    • Provincial / territorial tax for all 13 jurisdictions
    • Eligible and non-eligible dividends (gross-up + DTC)
    • Capital gains at the 50% inclusion rate
    • Net rental income
    • RRSP and other deductions
    • CPP / QPP (base + CPP2 / QPP2), optional EI, and QPIP for Québec

    How we calculate your tax

    Federal tax

    Five brackets from 14.5% to 33%. Your Basic Personal Amount ($16,129) starts to phase down at $177,882 of net income and bottoms out at $14,538 by $253,414. Credits are applied at the 14.5% lowest-bracket rate.

    Provincial tax

    Provincial tax is calculated independently using each province's own brackets and BPA. Ontario adds a surtax on provincial tax above $5,710/$7,307 plus the Ontario Health Premium. Québec residents get a 16.5% federal abatement and pay QPP instead of CPP.

    Dividends and capital gains

    Eligible dividends are grossed up 38% with a 15.02% federal DTC; non-eligible dividends are grossed up 15% with a 9.03% federal DTC. Provincial DTCs are applied on top. Capital gains use the 50% inclusion rate.

    CPP / QPP and EI

    Self-employed individuals pay both the employee and employer portions of CPP (or QPP in Québec). CPP2/QPP2 applies on earnings between the YMPE ($71,300) and YAMPE ($81,200). EI is optional for self-employed Canadians. QPIP is mandatory in Québec for self-employment income over $2,000.

    Frequently asked questions

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    These calculations are estimates only and should not be considered tax advice. Always consult a qualified accountant for complex situations. Read our full disclaimer