# Canadian tax numbers: 2025 vs 2026

> See the main Canadian tax numbers for 2025 and 2026 side by side: tax rate, basic amount, CPP, EI, RRSP limit and capital gains exemption.

Between 2025 and 2026 most Canadian tax numbers rose a little, and the lowest federal rate fell from a blended 14.5% to 14%. The RRSP dollar limit went from $32,490 to $33,810, the CPP earnings ceiling (YMPE) from $71,300 to $74,600, and the EI ceiling from $65,700 to $68,900. The table below puts the two years side by side.

## What changed from 2025 to 2026?

The table compares ten federal tax numbers for 2025 and 2026. The RRSP, YMPE, YAMPE and TFSA rows match the [CRA's table of RRSP, DPSP and TFSA limits and the YMPE](https://www.canada.ca/en/revenue-agency/services/tax/registered-plans-administrators/pspa/mp-rrsp-dpsp-tfsa-limits-ympe.html), and the rest follow the CRA payroll and rates pages listed at the bottom.

| Item | 2025 | 2026 |
| --- | --- | --- |
| Federal lowest tax rate | 14.5% (blended for the year) | 14% |
| Federal basic personal amount (maximum) | $16,129 | $16,452 |
| CPP maximum pensionable earnings (YMPE) | $71,300 | $74,600 |
| CPP2 second ceiling (YAMPE) | $81,200 | $85,000 |
| EI maximum insurable earnings | $65,700 | $68,900 |
| EI employee rate | 1.64% | 1.63% |
| RRSP dollar limit | $32,490 | $33,810 |
| Lifetime capital gains exemption | $1,250,000 | about $1,275,000 (indexed, not yet on the CRA page) |
| Capital gains inclusion rate | 50% | 50% |
| TFSA annual limit | $7,000 | $7,000 |

Earnings ceilings, 2025 and 2026CPP maximum pensionable earnings***$71,300******$74,600***

CPP2 second ceiling***$81,200******$85,000***

EI maximum insurable earnings***$65,700******$68,900***

** 2025 ** 2026

## How much more do high earners pay in CPP and EI?

Anyone earning above the 2026 ceilings pays contributions on more income than in 2025. At the 5.95% CPP rate, the higher YMPE adds about $196 to the maximum yearly CPP contribution, and the higher EI ceiling adds about $46 to the maximum EI premium. CPP2 adds another $20 or so at the top. These increases come from indexing the ceilings, not from a new tax.

## What does the lower first federal rate mean for you?

The lowest federal bracket rate fell to 14% for 2026. In 2025 it was 15% for the first half of the year and 14% for the second, which works out to 14.5%. On a modest income that is worth a few bucks a month, and it only touches the first slice of taxable income.

## How much more RRSP room do you get?

The RRSP dollar limit went up by $1,320, from $32,490 to $33,810. Your own limit is still the lesser of that figure and 18% of last year's earned income, minus pension adjustments, so check your notice of assessment before you top up. The [RRSP calculator](https://tax-services.ca/calculators/rrsp-retirement/rrsp-calculator) shows what a contribution saves you.

## Which numbers stayed the same?

The capital gains inclusion rate is 50% in both years, and the TFSA annual limit is $7,000 in both years. For what is already known about next year, see the [2026 vs 2027 comparison](https://tax-services.ca/tax-numbers-2026-vs-2027), and for the short list in plain words see [what changed in Canadian taxes in 2026](https://tax-services.ca/whats-new-2026).

## Where can you run your own numbers?

Use the [income tax calculator](https://tax-services.ca/calculators/income-tax/income-tax-calculator) for a full estimate, or open the page with all the [2026 rates and limits at a glance](https://tax-services.ca/tax-numbers). If you want your upcoming dates instead, try [My tax year](https://tax-services.ca/my-tax-year). The [CPP maximum page](https://tax-services.ca/cpp/cpp-maximum) explains the contribution ceilings in more detail. These are estimates for information only, so check the CRA before you rely on a figure for a filing.

## Can you download these numbers?

Yes. The table is available as [JSON](https://tax-services.ca/data/tax-numbers.json) and [CSV](https://tax-services.ca/data/tax-numbers.csv), with the official source for each row. They are for information only, so check the linked page before you rely on a figure.

## Where do these figures come from?

The 2026 figures are the ones used across this site and match the [Canada Revenue Agency](https://www.canada.ca/en/revenue-agency.html) payroll and rates pages. The 2025 column holds the previous year's published amounts. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee it is accurate.

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Source: https://tax-services.ca/tax-numbers-2025-vs-2026
Last updated: 2026-10-09
Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer