Corporate Income Tax Calculator
Estimate combined federal and provincial corporate income tax for 2026. A Canadian-controlled private corporation (CCPC) pays the small business rate on its first $500,000 of active income — 11% in Alberta (9% federal + 2% provincial) and 11% in British Columbia (9% + 2%). Income above the limit, or a non-CCPC, is taxed at the general rate: 23% in Alberta (15% + 8%) and 27% in BC (15% + 12%).
Estimate only for the 2026 tax year. Not tax, accounting or financial advice. Talk to RN Canada about your situation.
Frequently asked questions
A CCPC pays a combined 11% (9% federal + 2% Alberta) on its first $500,000 of active business income — the small business deduction limit.
Ontario lowers its small-business provincial rate mid-2026: combined with the 9% federal rate it is 12.2% for a tax year ending before July 1, 2026, 11.2% for a year starting July 1, 2026 or later, and 11.7% blended over the full 2026 calendar year. Use the taxation-period selector to pick the right one.
The general rate applies to active business income above the $500,000 small business limit, and to corporations that are not CCPCs. It is 23% in Alberta, 27% in British Columbia and 26.5% in Ontario for 2026.
Yes. It combines the federal rate (9% small / 15% general) with the provincial rate, so the result is the total corporate tax owed.