Net Salary Calculator 2026

Estimate your take-home pay from your gross salary in Canada. The calculation includes federal tax, provincial or territorial tax, and key mandatory payroll contributions (CPP/QPP, CPP2/QPP2, Employment Insurance). Select your province and your gross pay (annual, monthly, biweekly, or hourly) to compare deductions.

Gross salary
CAD
Hours per week
h/week
Federal tax/ year
CAD
Provincial tax/ year
CAD
Pension plan (QPP/CPP)/ year
CAD
Pension plan (QPP2/CPP2) - additional contribution/ year
CAD
Employment Insurance (EI)/ year
CAD
Parental insurance (Quebec only)/ year
CAD
Net salary
CAD
⚠️ Estimate for informational purposes only. Credits, benefits, and special situations can change the result.
Net salary by province
Province / territory Net salary (annual)

Understanding net salary in Canada (tax year 2026)

In payroll, net salary is the amount actually paid after mandatory deductions: federal tax, provincial/territorial tax, and social contributions (CPP or QPP, Employment Insurance, and QPIP in Quebec). This page provides an educational estimate: it explains the mechanisms and gives an order of magnitude.
The calculation logic can be summarized as follows:
Annual net salary = Annual gross salary − Federal tax − Provincial/territorial tax − Pension contributions (CPP/QPP) − Employment Insurance (EI) − QPIP (if Quebec)
Finally, a commonly misunderstood point: rates vary by province, but provincial income tax is generally collected by the Canada Revenue Agency through source deductions - except in Quebec (Revenu Québec). Provincial parameters are still defined by each province/territory’s financial authorities.
⚠️ Keep in mind: your actual pay stub may differ depending on your credits (TD1), taxable benefits, RRSP contributions, bonuses, commissions, overtime, union dues, and other specifics.
2026 tax tablesCRA
Rates + K constant

Federal income tax is the tax withheld on taxable gross income in Canada. The federal table is the same for all provinces.

Provincial tax is calculated separately depending on the selected province. Each province applies its own brackets, rates, and constants.

Taxes are calculated by income brackets on annualized taxable gross income. This income corresponds to gross income minus the basic personal amount, i.e., the portion taxed at 0%.
For the current year, the maximum federal basic personal amount (max BPA) is 16 452 $, and the minimum federal basic personal amount (min BPA) is 14 829 $. The provincial threshold for QC is 18 952 $.

To simplify calculations, each bracket is expressed as tax rate − K constant. The K constant incorporates the tax already applied to prior brackets, so you can get the correct amount directly without recalculating each bracket. This method is used in official source-deduction calculations.

Example of bracket interpretation (before credits): for an annualized taxable income of 65 000 $, the calculation falls within the federal tax bracket at 20.5 %, with a constant K of 3 804 $.

Gross federal tax ≈ (65 000 × 0.205) − 3 804 = 9 521 $

⚠️ This amount represents a theoretical tax before the application of credits. The tax actually paid is then reduced by personal tax credits, which explains why the final amount displayed by the calculator is lower.

Federal 2026
Canada
Income bracket Rate K
58 523 $ or less 14 % 0
58 523.01 $ to 117 045 $ 20.50 % 3 804
117 045.01 $ to 181 440 $ 26 % 10 241
181 440.01 $ to 258 482 $ 29 % 15 685
258 482.01 $ or more 33 % 26 024
Provincial 2026
Quebec
Income bracket Rate K
54 345 $ or less 14 % 0
54 345.01 $ to 108 680 $ 19 % 2717
108 680.01 $ to 132 245 $ 24 % 8 151
132 245.01 $ or more 25.75 % 10 465
2026 contributions
Quebec
Contributions are mandatory payroll deductions in addition to income tax. They apply across Canada, with one major difference: in Quebec, parental insurance (QPIP) is separate, which results in a reduced EI rate.
  • CPP / QPPCRA – CPP: Public pension plan (CPP outside Quebec, QPP in Quebec). Based on a rate, an exemption, and a maximum pensionable earnings ceiling.
  • CPP2 / QPP (2nd contribution)CRA – CPP2: Additional contribution on earnings above the maximum pensionable earnings (YMPE) and up to the additional maximum (AYMPE). If your annual salary does not exceed the YMPE, this field does not appear because the contribution is zero.
  • Employment Insurance (EI)CRA – EI: Contribution on insurable earnings up to the annual maximum insurable earnings.
  • QPIPRQ – QPIP: (Quebec only) Quebec Parental Insurance Plan, with its own rate and maximum insurable earnings.
Program Rate Exemption Insurable ceiling
CPP (outside Quebec) 5.95 % 3 500 74 600
QPP (Quebec) 6.30 % 3 500 74 600
EI (rest of Canada) 1.63 % 0 68 900
EI (Quebec – reduced rate) 1.30 % 0 68 900
QPIP (Quebec) 0.430 % 0 103 000

Federal Basic Personal Amount (BPA) - minimum vs maximum

The Basic Personal Amount (BPA) is a non-refundable federal tax credit that reduces the tax you owe. Practically, a portion of your income is “protected” from federal tax: the lowest federal bracket rate is applied to the BPA to compute the value of the credit.

For the past few years, the BPA exists in two versions: a maximum BPA for low to mid incomes, and a minimum BPA for high incomes. In between, the BPA phases down gradually as income increases.

Not to be confused: each province also has its own basic personal amount, which reduces provincial tax separately from the federal BPA.

Additional 2026 information - thresholds and rates

CPP / QPP - base plan

CPP2 / QPP - additional plan

Dynamic display: if annual salary is ≤ 74 600 $, this contribution does not apply.

EI (Employment Insurance)

QPIP - parental insurance (Quebec)

This contribution applies only if the province is Quebec.

Federal Basic Personal Amount (BPA)

FAQ - Net salary in Canada

What does “net salary” mean?

Net salary is the amount you actually receive in your bank account after mandatory deductions, including federal tax, provincial/territorial tax, and key payroll contributions (CPP/QPP, CPP2/QPP2, Employment Insurance, and QPIP in Quebec).

Why can the result differ from my pay stub?

This calculator provides an estimate based on official tables. Your actual amount can vary based on your personal situation: specific tax credits, taxable benefits, group insurance, RRSP contributions, bonuses, commissions, or employer-specific deductions.

Are taxes calculated on the entire gross salary?

No. Taxes are calculated on estimated annual taxable income. The calculation uses tax brackets and the K constant, while taking into account the federal and provincial basic personal amounts, which reduce the tax payable.

Which tax year is used?

Calculations use the 2026 tax year rates, thresholds, and parameters, based on source-deduction tables published by the CRA and Revenu Québec.

What’s the difference between CPP and QPP?

CPP (Canada Pension Plan) applies in all provinces and territories except Quebec. QPP (Quebec Pension Plan) is specific to Quebec and administered by Retraite Québec. The two plans are similar, but some rates, thresholds, and ceilings differ.

What is CPP2 / QPP2 (additional contribution)?

CPP2 / QPP2 is an additional contribution applied only on the portion of salary above the maximum pensionable earnings (YMPE), up to the additional maximum (AYMPE). If your salary is less than or equal to the YMPE, this contribution does not apply and is not shown.

How does Employment Insurance (EI) work?

Employment Insurance is calculated up to the maximum insurable earnings. In Quebec, the rate is reduced because the Quebec Parental Insurance Plan (QPIP) exists.

How do pay frequencies (annual, monthly, biweekly, hourly) work?

The entered amount is converted to an annual equivalent (assuming 52 weeks), then deductions are calculated on that basis and converted back into the selected frequency.

Can I change the province or territory?

Yes. Selecting a province or territory automatically applies the corresponding local tax rates and parameters.

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Official sources

Verifiable government references

This calculator’s computations are based exclusively on the schedules, rates, and parameters published by federal and provincial governments. The links below point to the official sources used for the 2026 tax year.

Canada - Federal 2026

Provinces and territories