CanadaCanada Revenue AgencyJanuary 1, 2026

2026 Canada Pension Plan amounts take effect

For 2026 the maximum pensionable earnings are $74,600, the basic exemption is $3,500 and the employee rate is 5.95%. The maximum employee contribution is $4,230.45, and the additional maximum pensionable earnings are $85,000.

Official copy Canada Revenue Agencyhttps://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html

Official date

January 1, 2026

Effective

January 1, 2026

Jurisdiction

CACanada

Kind

TaxIn force

Publisher

Canada Revenue Agency

Touches

Tax and net income

References

Publication

CRA CPP contribution rates, maximums and exemptions

JSON record

GET https://signal.amicably.ca/entries.json then the item with this id. Public keys only.

{
  "schema_version": "public_update_v1",
  "id": "2026-01-01-cpp-2026",
  "kind": "tax",
  "event": "in_force",
  "jurisdictions": [
    "CA"
  ],
  "title": "2026 Canada Pension Plan amounts take effect",
  "official_date": "2026-01-01",
  "effective_date": "2026-01-01",
  "source": {
    "publisher": "Canada Revenue Agency",
    "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html",
    "canlii_url": null
  },
  "summary": "For 2026 the maximum pensionable earnings are $74,600, the basic exemption is $3,500 and the employee rate is 5.95%. The maximum employee contribution is $4,230.45, and the additional maximum pensionable earnings are $85,000.",
  "affects": [
    "tax_and_ndi"
  ],
  "references": [
    {
      "type": "publication",
      "id": "CRA CPP contribution rates, maximums and exemptions"
    }
  ],
  "product_note": "Amicably's 2026 figures use these amounts.",
  "url": "https://signal.amicably.ca/2026-01-01-cpp-2026"
}

Markdown

GET https://signal.amicably.ca/2026-01-01-cpp-2026 with Accept: text/markdown

---
title: "2026 Canada Pension Plan amounts take effect"
id: "2026-01-01-cpp-2026"
official_date: "2026-01-01"
effective_date: "2026-01-01"
url: "https://signal.amicably.ca/2026-01-01-cpp-2026"
---

> Amicably Signal: what has changed in Canadian family law and tax that affects support and property division.

# 2026 Canada Pension Plan amounts take effect

- Official date: 2026-01-01
- Effective: 2026-01-01
- Jurisdiction: Canada
- Kind: Tax (In force)
- Affects: Tax and net income
- Source: Canada Revenue Agency, https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html
- Publication: CRA CPP contribution rates, maximums and exemptions

For 2026 the maximum pensionable earnings are $74,600, the basic exemption is $3,500 and the employee rate is 5.95%. The maximum employee contribution is $4,230.45, and the additional maximum pensionable earnings are $85,000.

In Amicably now: Amicably's 2026 figures use these amounts.