DoubleTaxationImpostos sobre o salário: Canadá
Quanto se paga de impostos e contribuições sobre um salário (Canadá), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | CA$ 96.582 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Federal income tax | CA$ 12.601 ≈ € 7.828 |
| Ontario income tax | CA$ 5.634 ≈ € 3.500 |
| Contribuições do empregado | |
| Ontario Health Premium | CA$ 750 ≈ € 466 |
| Canada Pension Plan contributions | CA$ 4.230 ≈ € 2.628 |
| Second additional CPP contributions (CPP2) | CA$ 416 ≈ € 258 |
| Employment Insurance premiums | CA$ 1.123 ≈ € 698 |
| Salário líquido | CA$ 71.827 ≈ € 44.622 |
| Contribuições e tributos do empregador | |
| Canada Pension Plan contributions (employer) | CA$ 4.230 ≈ € 2.628 |
| Second additional CPP contributions (CPP2, employer) | CA$ 416 ≈ € 258 |
| Employment Insurance premiums (employer) | CA$ 1.572 ≈ € 977 |
| Employer Health Tax | CA$ 1.883 ≈ € 1.170 |
| WSIB premiums | CA$ 1.178 ≈ € 732 |
| Custo total para o empregador | CA$ 105.862 ≈ € 65.765 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Valores oficiais da OCDE para o salário médio (Taxing Wages 2026, dados de 2025): carga tributária do empregado 25,6 %, com encargos do empregador 32,1 %. OECD
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
Congé fiscal pour chercheurs, experts, spécialistes et professeurs étrangers (Québec)
Para quem: 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 quem: 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 quem: 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 quem: 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 quem: 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)
Residência fiscal
Critérios de residência fiscal: Canadá
- Você tem vínculos residenciais significativos com o Canadá (moradia, cônjuge ou companheiro, ou dependentes) — é residente de fato no Canadá desde a data da chegada e é tributado lá sobre a renda mundial.
- Você esteve no Canadá 183 dias ou mais no ano — nos termos da s. 250(1)(a), presume-se que você é residente no Canadá durante todo o ano.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro 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.
- Tributos locais — localidade: Ontario
- Período de apuração: 2026-01-01 – 2026-12-31
- Câmbio: 1 EUR = 1.6097 CAD (ECB euro foreign exchange reference rate (CAD), 02/01/2026)
Fontes
- 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
Dados verificados: 01/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.