Corporate tax rates for 2026

Use this Canadian corporate tax reference to check combined federal and provincial rates, understand your small business limit, and see how retaining profits can defer personal tax.

1. Find your province or territory. The card shows rates for Canadian-controlled private corporations. Combined rates already include federal tax, so do not add the federal-only row.
2. Choose the right income category. Qualifying active business income within your available small business limit receives the small business rate. Other business income generally receives the general rate. Investment income has separate treatment.
3. Check the provincial notes. Your company’s year end, associated companies and investment income can affect the available limit or applicable rate. The partial small business rate applies where only the federal or provincial deduction is available.
4. Use the deferral table to compare retaining income. It shows the initial tax difference between earning income in your company and earning it personally, assuming you are in the top personal tax bracket. A deferral leaves more money in the company for now; it is not necessarily a permanent tax saving.

Use the card when planning company tax reserves, retaining profits or considering a dividend. To work out what you keep personally, pair it with the 2026 personal tax rate card and account for both corporate and personal tax.