DoubleTaxationImpuestos sobre el sueldo: Canadá
Cuántos impuestos y aportes se pagan por un sueldo (Canadá), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | CAD 96.582 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Federal income tax | CAD 12.601 ≈ EUR 7.828 |
| Ontario income tax | CAD 5.634 ≈ EUR 3.500 |
| Aportes del trabajador | |
| Ontario Health Premium | CAD 750 ≈ EUR 466 |
| Canada Pension Plan contributions | CAD 4.230 ≈ EUR 2.628 |
| Second additional CPP contributions (CPP2) | CAD 416 ≈ EUR 258 |
| Employment Insurance premiums | CAD 1.123 ≈ EUR 698 |
| Sueldo neto | CAD 71.827 ≈ EUR 44.622 |
| Contribuciones e impuestos del empleador | |
| Canada Pension Plan contributions (employer) | CAD 4.230 ≈ EUR 2.628 |
| Second additional CPP contributions (CPP2, employer) | CAD 416 ≈ EUR 258 |
| Employment Insurance premiums (employer) | CAD 1.572 ≈ EUR 977 |
| Employer Health Tax | CAD 1.883 ≈ EUR 1.170 |
| WSIB premiums | CAD 1.178 ≈ EUR 732 |
| Costo laboral del empleador | CAD 105.862 ≈ EUR 65.765 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 25,6 %, con contribuciones del empleador 32,1 %. OECD
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
Congé fiscal pour chercheurs, experts, spécialistes et professeurs étrangers (Québec)
Para quién: Foreign individuals not resident in Canada before hiring: researchers (incl. post-doctoral), experts, specialists (financial centres, biotech, innovation), Quebec university professors — Quebec provincial tax only.
Exemption from Quebec provincial income tax for 5 consecutive years: 100% of salary in years 1–2, 75% in year 3, 50% in year 4, 25% in year 5. Abolished for researchers, experts and specialists: no certificate applications accepted after 25 March 2025 (grandfathered only). Federal tax is not reduced; there is no federal newcomer regime.
Tax-Free Savings Account (TFSA)
Para quién: Canadian residents aged 18 or over
Investment income in a TFSA and withdrawals are tax-free. The 2026 contribution limit is CAD 7,000; unused room from previous years carries forward.
Registered Retirement Savings Plan (RRSP)
Para quién: People with Canadian earned income; contributions until the end of the year they turn 71
Contributions are deductible up to 18% of the previous year's earned income, capped at the annual RRSP dollar limit; unused room carries forward. Income inside the plan is not taxed; withdrawals are taxed when received.
Base legal: Income Tax Act, s. 146
Pension income splitting
Para quién: Spouses or common-law partners, both resident in Canada on 31 December, one of whom receives eligible pension income
Up to 50% of eligible pension income can be taxed in the hands of the lower-income partner to reduce the couple's total tax. From age 65 most pension income qualifies (including RRIF and RRSP annuity payments); before 65 mainly life annuities from a pension plan.
Base legal: Income Tax Act, s. 60.03; s. 118(7) (eligible pension income)
Lifetime capital gains exemption
Para quién: Individuals resident in Canada throughout the year who sell qualified small business corporation (QSBC) shares or qualified farm or fishing property
Capital gains on such shares or property are exempt up to CAD 1,250,000 over a lifetime (in the Act: CAD 625,000 of taxable capital gains). The company must pass tests such as more than 50% of assets used in an active business in Canada during the 24 months before the sale.
Base legal: Income Tax Act, s. 110.6 (CAD 625,000 of taxable capital gains)
Residencia fiscal
Criterios de residencia fiscal: Canadá
- Tiene vínculos residenciales significativos con Canadá (vivienda, cónyuge o pareja, o personas a cargo): es residente de hecho en Canadá desde la fecha de llegada y tributa allí por su renta mundial.
- Estuvo en Canadá 183 días o más en el año: según la s. 250(1)(a) se lo considera residente en Canadá durante todo el año.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Ontario resident (as in OECD Taxing Wages); federal first-bracket rate 14% from 2026; credits: basic personal amount, Canada employment amount, base CPP and EI (federal at 14%, Ontario at 5.05%); first and second additional CPP contributions are deducted from income.
- Ontario tax includes the surtax, the Ontario tax reduction (CAD 300) and the LIFT credit; the Ontario Health Premium is treated as an employee contribution, as OECD does.
- Employer: CPP, CPP2, EI (×1.4), Employer Health Tax 1.95% without the CAD 1m exemption and WSIB at an average 1.22% (as OECD: large employer, sectors B–N).
- Refundable credits and benefits (Canada Workers Benefit, GST/HST credit, Ontario Trillium Benefit) are not modelled: for a single person they phase out from roughly CAD 38,000.
- Impuestos locales: localidad: Ontario
- Período fiscal: 2026-01-01 – 2026-12-31
- Tipo de cambio: 1 EUR = 1.6097 CAD (ECB euro foreign exchange reference rate (CAD), 02/01/2026)
Fuentes
- CRA, Canadian income tax rates for individuals — current year (2026 federal and Ontario brackets and rates)
- CRA, T4127 Payroll Deductions Formulas, 122nd ed., 1 January 2026 (BPAF 16,452/14,829, thresholds 181,440/258,482; credit rate 14%; Ontario surtax 5,818/7,446; tax reduction 300; Health Premium V2)
- ESDC, Maximum benefit amounts and related figures — CPP 2026 (YBE 3,500; YMPE 74,600; YAMPE 85,000; 5.95% / 4%)
- ESDC, Canada Employment Insurance Commission sets the 2026 EI premium rate (1.63%, MIE 68,900, employer 1.4×)
- CRA, T4127 Payroll Deductions Formulas, 123rd ed., effective 1 July 2026, Table 8.2 (Canada employment amount 1,501; Ontario basic personal amount 12,989)
- Ontario, Low-Income Workers Tax Credit (LIFT): lesser of CAD 875 or 5.05% of employment income, reduced by 5% of adjusted net income over CAD 32,500
- WSIB, 2026 premium rates (average 1.23 per 100 of insurable payroll; maximum insurable earnings 121,700)
- OECD Taxing Wages 2026, Canada country note (Ontario; Health Premium as employee SSC; EHT 1.95%; WSIB 1.22% for sectors B–N)
- ECB euro foreign exchange reference rates, CAD, 2 January 2026: 1.6097
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.