What changed for 2025
- The lowest federal rate fell from 15% to 14% on July 1, 2025, so the 2025 return uses 14.5% for the whole year, and non-refundable credits are worth 14.5%.
- Federal brackets and the basic personal amount rose 2.7% for inflation; the basic personal amount was $16,129.
- Alberta added an 8% bracket on the first $60,000. Nova Scotia raised its basic personal amount to $11,744. Manitoba held its brackets and basic personal amount ($15,780) at 2024 levels.
- CPP applied to earnings up to $71,300 and CPP2 up to $81,200. EI was 1.64% on earnings up to $65,700.
2025 rates and take-home pay by province
Take-home figures are for a single employee with only the basic credits.
| Province or territory | Basic personal amount | Lowest rate | Top combined rate | Take-home on $60,000 | Take-home on $100,000 |
|---|---|---|---|---|---|
| Alberta | $22,323 | 8% | 48.00% | $47,346 | $74,298 |
| British Columbia | $12,932 | 5.06% | 53.50% | $47,583 | $75,402 |
| Manitoba | $15,780 | 10.8% | 50.40% | $45,464 | $71,336 |
| New Brunswick | $13,396 | 9.4% | 52.50% | $45,667 | $71,036 |
| Newfoundland and Labrador | $11,067 | 8.7% | 54.80% | $45,250 | $70,280 |
| Northwest Territories | $17,842 | 5.9% | 47.05% | $47,580 | $75,060 |
| Nova Scotia | $11,744 | 8.79% | 54.00% | $44,371 | $68,684 |
| Nunavut | $19,274 | 4% | 44.50% | $48,416 | $76,515 |
| Ontario | $12,747 | 5.05% | 53.53% | $46,977 | $74,023 |
| Prince Edward Island | $14,650 | 9.5% | 52.00% | $45,081 | $69,588 |
| Quebec | $18,571 | 14% | 53.31% | $44,874 | $69,334 |
| Saskatchewan | $19,491 | 10.5% | 47.50% | $46,096 | $72,066 |
| Yukon | $16,129 | 6.4% | 48.00% | $47,524 | $74,849 |
2025 federal tax brackets
Brackets apply to taxable income. Each rate applies only to the income inside its bracket.
Federal brackets, 2025
| Taxable income | Rate |
|---|---|
| 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% |
The lowest rate was 15% until June 30, 2025 and 14% from July 1, so the 2025 return uses 14.5%.
Federal amounts, 2025
| Basic personal amount | $16,129 |
| Reduced to (over $253,414) | $14,538 |
| Canada employment amount | $1,471 |
| CPP rate / max earnings | 5.95% / $71,300 |
| CPP2 rate / max earnings | 4% / $81,200 |
| EI rate / max insurable | 1.64% / $65,700 |
Take-home pay at common salaries in Ontario, 2025
Single employee, employment income only, basic credits. Income tax is federal plus Ontario tax, including the Ontario Health Premium.
| Salary | Income tax | CPP + EI | Take-home | Per month | Avg. tax | Marginal |
|---|---|---|---|---|---|---|
| $30,000 | $2,565 | $2,069 | $25,366 | $2,114 | 8.5% | 18.1% |
| $40,000 | $4,521 | $2,828 | $32,651 | $2,721 | 11.3% | 18.1% |
| $50,000 | $6,478 | $3,587 | $39,935 | $3,328 | 13.0% | 18.1% |
| $60,000 | $8,677 | $4,346 | $46,977 | $3,915 | 14.5% | 28.1% |
| $75,000 | $13,069 | $5,260 | $56,671 | $4,723 | 17.4% | 28.5% |
| $90,000 | $17,443 | $5,508 | $67,049 | $5,587 | 19.4% | 29.6% |
| $100,000 | $20,469 | $5,508 | $74,023 | $6,169 | 20.5% | 31.5% |
| $125,000 | $29,772 | $5,508 | $89,721 | $7,477 | 23.8% | 43.4% |
| $150,000 | $40,624 | $5,508 | $103,868 | $8,656 | 27.1% | 43.4% |
| $200,000 | $63,788 | $5,508 | $130,704 | $10,892 | 31.9% | 48.3% |
Worked example: $80,000 salary in Ontario
- Payroll contributions. You pay $4,034.10 in CPP (5.95% of earnings between $3,500 and $71,300), $348.00 in CPP2 (4% of earnings between $71,300 and $81,200) and $1,077.48 in EI (1.64% of earnings up to $65,700).
- Taxable income. The enhanced part of CPP and all of CPP2 is deductible ($1,026.00), so taxable income is $78,974.00.
- Federal tax. The 2025 federal brackets give $12,747.17. Credits for the basic personal amount, Canada employment amount, CPP and EI cut that by $3,194.87, leaving $9,552.30.
- Ontario tax. Ontario’s brackets give $5,057.80, and provincial credits cut that by $867.62. The Ontario Health Premium adds $750.00, for a total of $4,940.18.
- Take-home pay. $80,000.00 minus $9,552.30 federal tax, $4,940.18 Ontario tax and $5,459.58 in contributions leaves $60,047.94, or $5,004.00 a month.
How this calculator works
The calculator applies the 2025 federal and provincial or territorial brackets to your taxable income, subtracts the basic personal amount and credits for CPP and EI, and adds any provincial surtax or tax reduction. It then subtracts CPP and EI to get take-home pay.
It assumes a single person claiming only the basic credits. It does not yet include dividends, Ontario’s LIFT credit, low-income tax reductions in Nova Scotia, New Brunswick, Newfoundland and Labrador and P.E.I., age, pension, spouse, dependant, disability, medical, tuition and donation credits, refundable benefits, and alternative minimum tax.
Moved to Canada this year? Your first-year credits are prorated, so use the newcomer tax calculator instead.
Earning on the side as well? The side hustle tax calculator shows the extra tax and CPP and how much to set aside.
Lower or modest income? See what you can get from the Canada Groceries and Essentials Benefit and the Ontario Trillium Benefit.
Frequently asked questions
How much tax do I pay on a $75,000 salary in Ontario?
In 2025, a $75,000 salary in Ontario pays about $13,069 in income tax ($8,568 federal and $4,501 provincial) plus $5,260 in CPP and EI. Take-home pay is about $56,671, or $4,723 a month.
What is the marginal tax rate on $100,000 in Ontario?
At $100,000 of salary in Ontario, the next dollar you earn is taxed at 31.48% combined federal and provincial. Your average income tax rate is lower, 20.47%, because the first dollars of income fall in lower brackets.
What are the 2025 federal tax brackets?
For 2025, federal tax is 14.5% on the first $57,375 of taxable income, 20.5% up to $114,750, 26% up to $177,882, 29% up to $253,414 and 33% above that. The lowest rate was 15% until June 30, 2025 and 14% after, so 14.5% applies on the 2025 return. Each province and territory adds its own brackets.
Does this calculator include CPP and EI?
Yes. It deducts CPP (or QPP in Quebec), the second CPP contribution on earnings between $71,300 and $81,200, EI premiums and, in Quebec, QPIP. Self-employed income pays both halves of CPP and no EI.
Which province’s tax do I pay if I moved during 2025?
You pay provincial tax to the province or territory where you lived on December 31, 2025, on your income for the whole year.
When was the 2025 tax return due?
The 2025 return was due April 30, 2026 (June 15, 2026 if you or your spouse are self-employed, though any balance owing was still due April 30). If you haven’t filed, file as soon as you can: if you owe, interest and a late-filing penalty apply, and if you’re owed a refund or benefits, you only get them once you file.
Can this estimate my tax refund?
Yes. Open “Add other income, RRSP or tax paid” and enter the income tax deducted from your pay (box 22 of your T4 slips; in Quebec, add box E of your RL-1 slips). The calculator subtracts it from your tax for the year and shows your estimated refund or balance owing.
What does this calculator leave out?
It assumes a single person claiming the basic credits. It does not yet include dividends, Ontario’s LIFT credit, low-income tax reductions in Nova Scotia, New Brunswick, Newfoundland and Labrador and P.E.I., age, pension, spouse, dependant, disability, medical, tuition and donation credits, refundable benefits, and alternative minimum tax.
How we check our numbers
Rates were last verified on October 23, 2026. Before every update, 68 automated tests compare the calculator with published CRA and Revenu Québec figures, published bracket tables and top marginal rates for every province.
- CRA T4127 Payroll Deductions Formulas, 122nd edition (January 2026)
- CRA T4127 Payroll Deductions Formulas, 123rd edition (July 2026)
- Revenu Québec, main changes for 2026
- B.C. Budget 2026 tax changes
- B.C. basic personal income tax credits
- P.E.I. Budget 2026 summary (EY)
- CRA, tax rates and brackets used on the 2025 tax return
- CRA T4127 Payroll Deductions Formulas, 120th edition (January 2025)
- Revenu Québec, principal changes for 2025
Compare provinces
Compare any province with another side by side at your salary.
- Ontario vs Alberta
- Ontario vs British Columbia
- British Columbia vs Alberta
- Quebec vs Ontario
- Ontario vs Nova Scotia
- Alberta vs Saskatchewan
- Ontario vs Manitoba
- Nova Scotia vs New Brunswick
- Ontario vs New Brunswick
- British Columbia vs Quebec
Income tax calculators by province
- Alberta income tax calculator
- British Columbia income tax calculator
- Manitoba income tax calculator
- New Brunswick income tax calculator
- Newfoundland and Labrador income tax calculator
- Northwest Territories income tax calculator
- Nova Scotia income tax calculator
- Nunavut income tax calculator
- Ontario income tax calculator
- Prince Edward Island income tax calculator
- Quebec income tax calculator
- Saskatchewan income tax calculator
- Yukon income tax calculator