Federal Only Tax Rates
Federal Only
2025 Tax RatesPersonal Income Tax — Combined Federal + Provincial
| Income Range | Other Income | Capital Gains | Eligible Dividends | Non-Elig. Dividends |
|---|---|---|---|---|
| Up to $57,375 | 14.5% | 7.25% | -0.72% | 6.29% |
| $57,375 – $114,750 | 20.5% | 10.25% | 7.56% | 13.19% |
| $114,750 – $177,882 | 26% | 13% | 15.15% | 19.52% |
| $177,882 – $253,414 | 29.31% | 14.66% | 19.72% | 23.33% |
| Over $253,414 | 33% | 16.5% | 24.81% | 27.57% |
Federal rate reduced from 15% to 14% effective July 1 2025; 14.5% is the blended annual rate for 2025.
Corporate Income Tax
Corporate tax data for 2025 is not yet available.
Integrated Rates — Corporate + Personal
Integrated rate data for 2025 requires both personal and corporate rate data.
All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Federal Only provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.