Capital Gains Tax Calculator 2025
Calculate the tax on your investment gains with the 50% inclusion rate.
Your Information
Employment, pension, rental, etc. (excluding this gain)
Sale price minus adjusted cost base (ACB)
2025 Capital Gains Rules
- • 50% inclusion rate on all capital gains
- • The proposed 66.67% rate was cancelled in March 2025
- • Lifetime capital gains exemption: $1.25M
Enter your capital gain to calculate your tax
Understanding Canadian Capital Gains Tax
In Canada, when you sell an investment (stocks, crypto, real estate, etc.) for more than you paid, the profit is called a capital gain. Only a portion of this gain is added to your taxable income.
2025 Capital Gains Inclusion Rate
The capital gains inclusion rate in Canada remains at 50%. This means only half of your capital gain is added to your taxable income.
Good news: The proposed increase to 66.67% (announced in Budget 2024) was cancelled in March 2025. The 50% rate applies to all capital gains regardless of amount.
For example, if you have a $100,000 capital gain, only $50,000 is added to your taxable income. This amount is then taxed at your marginal tax rate.
What Qualifies as a Capital Gain?
- Selling stocks, ETFs, or mutual funds
- Selling cryptocurrency
- Selling investment real estate
- Selling a business
What Doesn't Trigger Capital Gains Tax?
- Selling your principal residence (tax-exempt)
- Investments held in RRSP or TFSA
- Unrealized gains (you haven't sold yet)
Capital Losses
Capital losses can be used to offset capital gains. If your losses exceed gains, you can carry them back 3 years or forward indefinitely to offset future gains.
Disclaimer: This calculator provides estimates for general guidance. Capital gains tax calculations can be complex, especially for real estate or business sales. Consult a tax professional for your specific situation.
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