🇨🇦 Canada · Tax Year 2025

Payroll Calculator

Calculate net pay for a specific pay period — now including your province's tax, not just federal, across Ontario, BC, Alberta, Quebec, Manitoba, and Saskatchewan.

Your Details

Your Result

Enter your details and click "Calculate" to see your net pay.

Federal + Provincial — The Two Layers of Canadian Tax

Every Canadian paycheck is reduced by two separate income tax calculations that stack on top of each other — federal tax (same rates nationwide) and provincial tax (different in every province). Most simplified payroll calculators only show the federal portion; this one calculates both.

Why 14.5%, Not 15%, for the Federal Rate

The federal government cut the lowest bracket rate from 15% to 14%, but the change only took effect 1 July 2025 — halfway through the year. Since the old and new rates each applied for six months, the CRA blends them into an effective 14.5% rate for the entire 2025 tax year. The full 14% rate applies starting with the 2026 tax year onward.

2025 Provincial Tax Brackets

ProvinceLowest BracketTop Bracket
Ontario5.05% (up to $52,886)13.16% (above $220,000)
British Columbia5.06% (up to $49,279)20.5% (above $259,829)
Alberta8% (up to $60,000)15% (above $362,961)
Quebec14% (up to $53,255)25.75% (above $129,590)
Manitoba10.8% (up to $47,000)17.4% (above $100,000)
Saskatchewan10.5% (up to $53,463)14.5% (above $152,750)

Notice Alberta introduced a brand-new 8% bottom bracket in 2025 (previously the lowest rate was 10%) — a meaningful cut for lower and middle incomes specifically.

Quebec Is Different — The Federal Abatement

Quebec is the only province that collects its own income tax entirely separately, through Revenu Québec rather than the CRA. To avoid effectively double-funding federal programs Quebec runs itself, Quebec residents get a 16.5% federal abatement — a direct reduction of basic federal tax otherwise payable. This calculator applies that abatement automatically when Quebec is selected.

Worked Example — Ontario

ItemAmount
Annual salary$65,000
Federal tax (after Basic Personal Amount)$7,544
Ontario provincial tax (after Basic Personal Amount)$3,135
CPP$3,659
EI$1,066
Annual net pay≈ $49,596

Related Tools

Income Tax Calculator →
Annual federal + provincial tax breakdown
Tax Refund Calculator →
See if you're due money back at filing time
Tax Deadlines →
RRSP, filing, and instalment dates

Frequently Asked Questions

Why is my federal tax rate shown as 14.5% and not 15%?+
The federal government reduced the lowest tax bracket rate from 15% to 14%, effective 1 July 2025. Since the change applied for only half the year, the CRA blends it into an effective 14.5% rate for the full 2025 tax year. The full 14% rate applies starting with the 2026 tax year.
Why does Quebec have a separate calculation?+
Quebec collects its own provincial income tax through Revenu Québec, separate from the CRA, with its own bracket structure. In exchange, Quebec residents receive a federal abatement — a 16.5% reduction of basic federal tax — since Quebec runs several programs itself that the federal government funds directly in other provinces.
Does this calculator include the Basic Personal Amount?+
Yes, both the federal Basic Personal Amount and your selected province's own basic personal amount are applied as non-refundable tax credits, reducing the tax otherwise payable at each level.
Why is my paycheck different from what this calculator shows?+
Actual payroll withholding also depends on your TD1 federal and provincial forms (additional credits, other income, or additional tax requested), employer benefit deductions, and union dues — none of which this simplified calculator can account for.
SIMPLIFIED ESTIMATE

Doesn't include Ontario's surtax on high provincial tax amounts, other provincial credits, benefits, or union dues. Actual payroll withholding also depends on your TD1 form elections. Covers 6 of Canada's provinces — other provinces and territories aren't yet supported.