Country profile

Canada

Canada tax rates: federal corporate income tax, the combined central plus sub-central rate, the GST standard rate and the top personal income tax rate, republished from OECD sources.

Corporate income tax (statutory standard rate)

Corporate income tax - statutory standard rate (central government)

15.00%

0.00 pp

As of 2026 | %

YearRate
202615.00%
202515.00%
202415.00%
202315.00%
202215.00%
202115.00%
202015.00%
201915.00%
201815.00%
201715.00%
201615.00%
201515.00%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

VAT/GST standard rate

VAT/GST standard rate

5.00%

0.00 pp

As of 2024 | % as at 1 January

YearRate
20245.00%
20235.00%
20225.00%
20215.00%
20205.00%
20195.00%
20185.00%
20175.00%
20165.00%
20155.00%
20145.00%
20135.00%

Source: OECD Consumption Tax Trends 2024 (Annex Table 2.A.1; Figure 2.2). Licence: CC BY 4.0 - attribute OECD (Consumption Tax Trends 2024) (terms).

Top personal income tax rate

Top statutory personal income tax rate

53.53%

0.00 pp

As of 2025 | %

YearRate
202553.53%
202453.53%
202353.53%
202253.53%
202153.53%
202053.53%
201953.53%
201853.53%
201753.53%
201653.53%
201549.53%
201449.53%

Source: OECD Tax Database - top statutory personal income tax rates. Licence: OECD terms - free use with attribution.

Corporate income tax (combined central + sub-central)

Corporate income tax - combined statutory standard rate (central + sub-central)

26.00%

0.00 pp

As of 2026 | %

YearRate
202626.00%
202526.00%
202425.99%
202326.02%
202225.95%
202126.17%
202026.24%
201926.61%
201826.77%
201726.64%
201626.69%
201526.69%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

About this page

This page collects the statutory tax rates that the OECD publishes for Canada. Rate structures differ between countries: some levy sub-central corporate taxes on top of a national rate, and some do not; consumption taxes are named differently across jurisdictions (VAT, GST) but are compared here on the same basis — the standard rate. Each block above prints the latest published value, a short history, and the source line for that series. Where a series shows Not tracked, the OECD does not publish it for this country, and no value is estimated in its place. Figures are republished unmodified; see the methodology and sources pages for how selection, ranking and formatting work.

How to read the numbers: every value here is a statutory rate published by the OECD, shown for the year it applies to. Corporate and personal income tax series run from 2000 where the OECD publishes them; VAT/GST values are the standard rate as at 1 January of each year from 2005. A Not tracked row is a gap in the OECD's tables, not a zero — a missing figure is never filled with an estimate, an average of other countries, or a rate taken from another year. Each series carries its own source line, and values are republished unmodified; selection, ordering and the year-over-year change are the only edits applied. The page is rebuilt whenever the OECD updates its tables. Where a rate looks surprising, the source line under the table is the quickest way to check what the figure measures and which year it reflects.