Free Tax Calculator

Salary vs Dividend Calculator

Find your optimal compensation mix as a Canadian corporation owner. Uses 2026 CRA federal and provincial tax brackets, CPP/CPP2, EI, and non-eligible dividend rates for CCPCs.

This calculator provides estimates for educational purposes based on 2026 CRA rates. Every situation is unique — book a consultation with Brookside CPA for personalised advice.
Compensation
Total you want to withdraw from your corporation as salary or dividend
$
$100K
Personal
Rental, employment, investments, etc.
$
Option 1
Salary
$100,000 salary
Personal net take-home
Option 2
Dividend
Equivalent dividend
Personal net take-home
Full Tax Breakdown
Salary Option
Gross salary
CPP (employee)
CPP2 (employee)
EI premiums
Federal income tax
Provincial tax
Corp CPP match (employer)
Corp CPP2 match (employer)
Corp EI (employer 1.4×)
Total tax & deductions
Net take-home
Dividend Option
Corp income needed
Corp tax (SB rate)
Dividend paid to you
Gross-up (15%)
Federal tax (before credit)
Federal div. tax credit
Provincial tax (net of credit)
Total tax & deductions
Net take-home
Click Calculate My Tax to see your personalised comparison.

Every situation is different. Talk to Brookside CPA for a compensation strategy tailored to your specific corporation and tax position.

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2026 rates: Federal brackets 14%–33% · BC brackets 5.6%–20.5% (lowest rate increased from 5.06% to 5.6% per BC Budget 2026) · AB brackets 8%–15% · ON brackets 5.05%–13.16% (Ontario surtax not included) · CPP1 5.95% on $3,500–$74,600 (max $4,230.45) · CPP2 4% on $74,600–$85,000 (max $416) · EI 1.63% to $68,900 (max $1,123.07; owner-managers with 40%+ voting shares exempt) · CCPC small business rate: 11% BC, 11% AB, 12.2% ON · Non-eligible dividend gross-up 15%, federal DTC 9.0301% · Basic Personal Amounts applied (federal $16,452; BC $13,216). Estimates for educational purposes only — not tax advice.