Tax year 2026 · Canada

Capital gains tax calculator

Canada's capital gains inclusion rate stays at 50% for 2026 (the proposed increase to 66.67% was cancelled). See the extra tax a gain adds to your return.

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Capital Gains Tax Estimate

Capital gain
Taxable portion (50% inclusion)
Tax without the gain
Tax with the gain added
Extra tax from this gain
Effective rate on the gain

Frequently asked questions

What's the capital gains inclusion rate for 2026?

50%, for all individuals. The increase to 66.67% on gains above $250,000, originally proposed for 2024, was cancelled in March 2025 and never took effect.

How is the tax on a gain actually calculated?

Only half of the gain is added to your taxable income. This tool compares your tax bill with and without that added amount — the difference is the real cost of the gain, taxed at your marginal rate, not a flat capital gains rate.

Does this apply to my principal residence?

No. The sale of a principal residence is generally exempt from capital gains tax entirely under the Principal Residence Exemption.