Corporate tax · Provinces
Corporate tax rate by province calculator.
Federal plus provincial tax on a CCPC's taxable income, with mid-year rate changes weighted by days.
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Corporate tax
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Corporate tax rates by province, 2026
| Province or territory | Lower (small business) rate | Higher (general) rate | Provincial business limit |
|---|---|---|---|
| British Columbia | 2.0% | 12.0% | $500,000 |
| Alberta | 2.0% | 8.0% | $500,000 |
| Saskatchewan | 1.0% | 12.0% | $600,000 |
| Manitoba | 0.0% | 12.0% | $500,000 |
| Ontario | 2.2% (3.2% until 2026-07-01, then 2.2%) | 11.5% | $500,000 |
| New Brunswick | 2.5% | 14.0% | $500,000 |
| Nova Scotia | 1.5% | 14.0% | $700,000 |
| Prince Edward Island | 1.0% | 15.0% | $600,000 |
| Newfoundland and Labrador | 1.5% (2.0% until 2027-01-01, then 1.5%) | 15.0% | $500,000 |
| Yukon | 0.0% | 12.0% | $500,000 |
| Northwest Territories | 2.0% | 11.5% | $500,000 |
| Nunavut | 3.0% | 12.0% | $500,000 |
The federal rate is 15% after the general tax reduction, or 9% for a Canadian-controlled private corporation on its first $500,000 of active business income. Provinces set their own lower and higher rates; Nova Scotia, Prince Edward Island and Saskatchewan use a provincial limit above $500,000. Where a rate changes inside the tax year, the rate for each period is weighted by days.
Worked example. An Ontario corporation with a calendar 2026 year and $100,000 of income pays 9% federal plus Ontario at 3.2% for 181 days and 2.2% for 184 days, which is 2.696% on average, for $11,696 in total.
Quebec and what is not covered
Quebec administers its own corporate tax and is not in the CRA table, so it is left out; check Revenu Québec. Alberta rates come from the Alberta government. The tool ignores the passive income grind, associated-corporation sharing of the limit, the reduction for large corporations, manufacturing rates and tax credits. Tax years starting 2026-01-01 to 2027-12-31 are covered; later rate changes are not known.
Frequently asked questions
What is the small business tax rate in Canada for 2026?
Federally 9% on the first $500,000 of a CCPC's active business income, plus a provincial lower rate that ranges from 0% in Manitoba and Yukon to 3.2% in Ontario for the first half of 2026 and 3% in Nunavut.
What is the Ontario small business tax rate in 2026?
Ontario's lower rate is 3.2% until June 30, 2026 and 2.2% from July 1, 2026, so a calendar 2026 year averages about 2.7% and the combined rate is about 11.7%.
What is the general corporate tax rate?
Federally 15% after the general reduction, plus the provincial higher rate, for example 11.5% in Ontario for a combined 26.5%.
Are the business limits the same in every province?
No. Nova Scotia is $700,000 and Prince Edward Island and Saskatchewan are $600,000 provincially; the federal limit is $500,000.
Sources
Checked (retrieved from the publisher)
- CRA: Corporation tax rates
- CRA: What's new for corporations (2026 rate changes)
- Alberta: Tax, levy and prescribed interest rates
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Scope
Rates as published by CRA and Alberta, checked 15 October 2026. Planning estimate, not tax advice. Quebec is not covered.