Canada Capital Gains Tax Calculator 2026
Estimate capital gains tax on stocks, ETFs, crypto, rental property, cottages, and business assets across all Canadian provinces and territories — using CRA 2026 inclusion rate rules.
🧮 Capital Gains Tax Calculator — 2026
Estimates use CRA 2026 inclusion rates (50% up to $250K, 66.67% above). Results are for illustrative purposes only — not professional tax advice.
Enter your sale details and click Calculate to see your estimated capital gains tax.
2026 Capital Gains Inclusion Rates at a Glance
Canada changed the inclusion rate structure after the 2024 federal budget. The rules remain active in 2026.
Individuals
| Up to $250,000 | 50% |
| Above $250,000 | 66.67% |
| Annual threshold | Resets yearly |
Corporations
| All gains | 66.67% |
| No threshold | Applies to all |
Principal Residence
| Primary home | 0% taxable |
| Rental properties | Standard rules |
| Cottages | Usually taxable |
Top Combined Capital Gains Tax Rates — 2026
Your province changes the final tax bill significantly. Two people earning the same gain can owe very different amounts.
| Province / Territory | 50% Inclusion Rate | 66.67% Inclusion Rate | Notes |
|---|---|---|---|
| Alberta (AB) | 24.00% | 32.00% | Lowest combined rate |
| British Columbia (BC) | 26.75% | 35.67% | 7 provincial brackets |
| Ontario (ON) | 26.77% | 35.69% | Surtax applies over $5,315 |
| Quebec (QC) | 26.66% | 35.54% | Separate QPP rules |
| Manitoba (MB) | 25.20% | 33.60% | 3 brackets |
| Saskatchewan (SK) | 23.75% | 31.67% | 3 brackets |
| Nova Scotia (NS) | 27.00% | 36.00% | 5 brackets |
| Newfoundland (NL) | 27.40% | 36.53% | Highest combined rate |
| New Brunswick (NB) | 25.80% | 34.40% | 4 brackets |
| PEI (PE) | 25.90% | 34.53% | 3 brackets |
| Yukon (YT) | 22.20% | 29.60% | Mirrors federal |
| Northwest Territories (NT) | 21.30% | 28.40% | 4 brackets |
| Nunavut (NU) | 19.50% | 26.00% | Lowest rates |
Source: CRA tax rates and 2026 inclusion rules. Rates are estimates for top marginal brackets. Actual rates depend on your specific income level.
What This Calculator Does Not Cover
This calculator provides estimates for standard capital gains scenarios. Some situations require professional tax advice.
Alternative Minimum Tax (AMT)
Large capital gains can trigger AMT, which may increase your total tax liability beyond regular tax calculations.
Capital Loss Carryforwards
Unused capital losses from previous years can offset current gains — this calculator does not track loss carryforwards.
Corporate Tax Integration
Investment income inside corporations follows different refundable tax rules that make corporate tax planning more complex.
Deemed Disposition at Death
Assets are deemed sold upon death, triggering capital gains. Estate rules and spousal rollovers change the final tax outcome significantly.
Foreign Tax Credits
US and other foreign assets may qualify for foreign tax credits that reduce Canadian tax payable — not included in this calculator.
Partnership Allocations
Partnership income and capital gain allocations follow complex rules that differ from individual asset sales.
Principal Residence Exemption
Qualifying for the full exemption requires meeting specific CRA criteria. Partial exemptions are possible for mixed-use properties.
Lifetime Capital Gains Exemption
Eligible small business owners can use the LCGE to shelter qualifying gains — this calculator does not apply the LCGE automatically.
Capital Gains Tax Questions — Canada 2026
Answers to what investors, homeowners, and business owners ask most about 2026 capital gains tax.
📬 Have a specific question about your capital gains? We're here to help.
ℹ️ About This Calculator
This calculator is maintained by the CRACalculator team. Calculations follow CRA 2026 inclusion rate rules (50% up to $250,000, 66.67% above) and updated provincial tax rates. Reviewed and updated every tax year. Estimates only and not a substitute for professional tax advice.
Explore All Canadian Tax Calculators
Income tax, RRSP, GST/HST, CPP, EI, capital gains — all free and updated for 2026.