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      A practical guide to support your tax compliance and planning

      From rapidly growing Canadian companies to established multinational enterprises, our US Tax Services team of over 150 professionals across Canada is dedicated to helping clients manage their overall Canadian and US tax liabilities, streamline international restructuring plans, and enhance multijurisdictional tax compliance.

      Key tax changes for 2025-2026

      • Personal income tax rate that applies to the lowest federal income tax bracket decreases to 14.5% in 2025 (from 15%) and to 14% in 2026
      • CRA's temporary administrative relief measures for 2025
      • Proposed changes to the Federal and Quebec Research and Development (R&D) tax incentives
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      Lucy Iacovelli

      Canadian Managing Partner for Tax and Legal

      KPMG in Canada

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      Tax Facts at a glance

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      Individuals

      Access updated Canadian personal tax information for 2025 and 2026, including federal and provincial income tax rates, key tax credits, top marginal income tax rates, retirement savings limits, employment withholdings, personal tax deadlines, and more.

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      Corporations

      Explore 2025 and 2026 Canadian corporate tax rates (CCPCs and general corporations), small business thresholds, R&D tax incentives, payroll deductions, corporate filing deadlines, and more.

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      Income tax administration and policy

      Understand the administrative side of Canadian tax with prescribed interest rates, key federal and provincial filing deadlines, and penalty provisions that impact both individuals and businesses

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      International

      Explore international tax information including U.S. personal and corporate tax rates, non-resident withholding tax rates, and cross-border tax considerations

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      Indirect taxes

      Understand Canadian indirect taxes with updated GST/HST, QST, and PST/RST rates, filing periods, and penalties to help businesses stay compliant with sales tax obligations.

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      Other taxes and levies

      Access key tax figures for 2025 and 2026 on provincial payroll taxes, land transfer taxes, speculation and vacancy levies, and probate fees to support comprehensive tax planning.

      Tax Facts 2025-2026

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      How we can help

      KPMG’s experienced professionals offer a wide range of tax services to help you navigate the evolving tax landscape and understand how the information in this publication may affect you or your business. We offer custom solutions to suit your needs, providing guidance and support for tax and financial planning to achieve your business objectives.

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      KPMG in Canada provides the latest Canadian tax news and international tax news for you and your business.
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      KPMG’s modern tax services, data-driven solutions and professional experience can help you keep tax simple.
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      Helping your tax function manage risk, enhance accuracy, and create efficiency.
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      Canadian tax tables

      Information in these tables is current as of September 30, 2025.

      Tax rates are continuously changing. Get the latest rates from KPMG’s corporate tax tables.
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      Tax rates are continuously changing. Get the latest rates from KPMG’s personal tax tables.
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