Tax statistics

Key federal tax figures for 2025 and 2026 side by side, the CRA’s yearly indexation increase, and the CRA’s prescribed interest rates, quarter by quarter.

From the same official figures as our rates tables. Last checked .

Key figures by year

Each figure links to the rates table it comes from, which also has the notes behind it (such as a rate that changed part-way through a year). Maximum contributions and premiums are worked out from the rates and earnings ceilings, the same way as on the CPP and EI page.

Federal income tax
Figure20252026Change since 2025
Basic personal amount (maximum)$16,129$16,452+$323 (+2.0%)
Lowest bracket rate14.5%14%−0.5 points
Second bracket starts at$57,375$58,523+$1,148 (+2.0%)
Top bracket starts at$253,414$258,482+$5,068 (+2.0%)
Top bracket rate33%33%No change
Age amount (maximum, 65 or older)$9,028$9,208+$180 (+2.0%)
Canada employment amount (maximum)$1,471$1,501+$30 (+2.0%)
CPP, QPP and EI (employee share)
Figure20252026Change since 2025
CPP maximum pensionable earnings$71,300$74,600+$3,300 (+4.6%)
CPP additional maximum pensionable earnings$81,200$85,000+$3,800 (+4.7%)
CPP employee rate5.95%5.95%No change
CPP maximum employee contribution$4,034.10$4,230.45+$196.35 (+4.9%)
QPP maximum pensionable earnings$71,300$74,600+$3,300 (+4.6%)
QPP maximum employee contribution$4,339.20$4,479.30+$140.10 (+3.2%)
EI maximum insurable earnings$65,700$68,900+$3,200 (+4.9%)
EI employee rate (outside Quebec)1.64%1.63%−0.01 points
EI maximum employee premium (outside Quebec)$1,077.48$1,123.07+$45.59 (+4.2%)
Registered plans, benefits and business
Figure20252026Change since 2025
RRSP dollar limit$32,490$33,810+$1,320 (+4.1%)
TFSA annual limit$7,000$7,000No change
FHSA annual limit$8,000$8,000No change
OAS clawback starts above (net income)$93,454$95,323+$1,869 (+2.0%)
Lifetime capital gains exemption$1,250,000$1,275,000+$25,000 (+2.0%)
Federal small business rate9%9%No change
Federal small business limit$500,000$500,000No change
Federal general corporate rate15%15%No change
GST rate5%5%No change
All 114 official pages these figures come from

Sources

Indexation

Each year, many federal income tax and benefit amounts are indexed to inflation, using Consumer Price Index data from Statistics Canada. Increases to the tax bracket thresholds, non-refundable credit amounts and most other indexed amounts take effect on January 1. Some income-tested benefits, such as the Canada child benefit, change on July 1 instead, at the start of their payment year.

That’s why the federal bracket thresholds and credit amounts in the first table rise by about the same share from one year to the next. The CRA’s indexation page gives the federal increase only, so this table doesn’t list provincial or territorial ones.

CRA indexation increase, federal
Tax yearIndexation increase
20262%
20252.7%

Sources

CRA prescribed interest rates

The CRA announces these annual rates for each calendar quarter. It charges the overdue rate on taxes, CPP contributions and EI premiums paid late, and pays the overpayment rates on amounts it owes individuals and corporations. The loan rate is used to work out the taxable benefit employees and shareholders get from interest-free and low-interest loans.

Prescribed interest rates, 2026
RateQ1 (Jan to Mar)Q2 (Apr to Jun)Q3 (Jul to Sep)Q4 (Oct to Dec)
Overdue taxes, CPP contributions and EI premiums (you pay)7%7%7%7%
Overpayments to individuals and other non-corporate taxpayers (CRA pays)5%5%5%5%
Overpayments to corporations (CRA pays)3%3%3%3%
Taxable benefits from interest-free and low-interest loans3%3%3%3%
Corporations’ pertinent loans or indebtedness6.36%6.2%6.3%6.29%
Prescribed interest rates, 2025
RateQ1 (Jan to Mar)Q2 (Apr to Jun)Q3 (Jul to Sep)Q4 (Oct to Dec)
Overdue taxes, CPP contributions and EI premiums (you pay)8%8%7%7%
Overpayments to individuals and other non-corporate taxpayers (CRA pays)6%6%5%5%
Overpayments to corporations (CRA pays)4%4%3%3%
Taxable benefits from interest-free and low-interest loans4%4%3%3%
Corporations’ pertinent loans or indebtedness7.78%7.08%6.62%6.69%

Sources

Notes

  • Prescribed interest rates: Annual rates from the 'Income tax' section of each quarter's CRA page. The same pages also give rates on overdue and overpaid GST/HST and other taxes, duties and charges; those aren't recorded here.