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Capital Gains Tax Calculator Canada 2026

Real estate, stocks, crypto — with principal residence exemption (illustrative).

Canada 2026 rules Free

Include legal fees, agent commissions, transfer taxes — rolled into adjusted cost base in this model.

Used to estimate your marginal tax rate.

Taxpayer

Renovations, additions — not maintenance.

Tax owed (estimate)

$25,374

Effective rate: 18.4%

Net proceeds after tax

$512,626

Capital gain (gross)$138,000
Taxable gain$138,000
Inclusion rate50.0%
Taxable income added$69,000
Federal tax$15,628
Provincial tax$9,746

Capital gains tax rules in Canada 2026

  • Inclusion rate (individuals): 50% on all gains (the proposed 66.7% tier above $250,000 was cancelled).
  • Corporations: 50% inclusion on capital gains.
  • Principal residence: full or partial exemption may apply using the years-lived formula.
  • TFSA/RRSP: no capital gains tax on qualifying growth inside registered accounts (this tool focuses on non-registered assets).
  • Crypto: treated as property; each disposition can be taxable.

What is adjusted cost base (ACB)?

  • ACB generally includes your purchase price, eligible acquisition costs, and capital improvements (not routine maintenance).
  • Selling costs reduce your capital gain in practice — in this calculator, buying and selling expenses are combined into the cost base input.

Disclaimer

Capital gains tax estimates are illustrative only. Tax rules are complex and individual circumstances vary. Consult a tax professional or CPA before making decisions.

Frequently asked questions

What is the capital gains tax rate in Canada in 2026?

There is no flat rate — 50% of a capital gain is included in income for individuals and corporations, then taxed at your marginal federal and provincial rates. The proposed 66.7% inclusion rate was cancelled in March 2025.

Do I pay capital gains tax when I sell my house in Canada?

If the property was your principal residence for all years owned, the gain may be fully exempt. If you only designate part of the years, a fraction of the gain may be taxable. This calculator models the principal residence formula for illustration.

What is the principal residence exemption?

It can eliminate or reduce tax on the gain from the sale of a home that qualifies as your principal residence, subject to CRA rules and the +1 year in the formula.

Is crypto taxed as capital gains in Canada?

Crypto is generally treated as property. Dispositions can be taxed as capital gains (or business income in some cases). Keep records of every trade.

Do I pay capital gains tax on stocks in my TFSA?

Investment growth inside a TFSA is typically tax-free for qualifying investments, and withdrawals are generally not taxable. RRSPs defer tax until withdrawal. This calculator does not apply to registered accounts.

What changed with capital gains tax in Canada in 2024/2026?

The 2024 proposal to raise the inclusion rate to 66.7% on gains above 250k was cancelled in March 2025, so the inclusion rate stays at 50% for all gains.

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