Salary vs Dividend Calculator
Find the optimal salary-dividend split for your Canadian professional corporation. All calculations use 2025 CRA rates. /* tooltip: CRA: Canada Revenue Agency */
Your Inputs
Total revenue before salary/dividends
Optimal Split
Salary
$120,000
Dividend
$70,160
Total Tax
$63,192
Net Take-Home
$136,808
| Salary % | Salary | Dividend | Corp Tax | Personal Tax | CPP | Total Tax | Net |
|---|---|---|---|---|---|---|---|
| 0% | $0 | $175,400 | $24,600 | $44,391 | $0 | $68,991 | $131,009 |
| 20% | $40,000 | $140,320 | $19,680 | $41,911 | $4,344 | $65,934 | $134,066 |
| 40% | $80,000 | $105,240 | $14,760 | $41,954 | $8,068 | $64,782 | $135,218 |
| 50% | $100,000 | $87,700 | $12,300 | $42,981 | $8,068 | $63,350 | $136,650 |
| 60%Best | $120,000 | $70,160 | $9,840 | $45,283 | $8,068 | $63,192 | $136,808 |
| 70% | $140,000 | $52,620 | $7,380 | $48,742 | $8,068 | $64,190 | $135,810 |
| 80% | $160,000 | $35,080 | $4,920 | $52,740 | $8,068 | $65,728 | $134,272 |
| 90% | $180,000 | $17,540 | $2,460 | $58,129 | $8,068 | $68,657 | $131,343 |
| 100% | $200,000 | $0 | $0 | $63,519 | $8,068 | $71,587 | $128,413 |
Disclaimer: This calculator uses simplified 2025 CRA rates for illustration. It does not account for RRSP contributions, childcare deductions, or other personal credits. /* tooltip: TODO: define RRSP tooltip */ Always consult a qualified CPA before making salary/dividend decisions. /* tooltip: CPA: Chartered Professional Accountant */ Estimates only. Consult your CPA.
Want personalized optimization with RDTOH, CDA, and GRIP tracking? /* tooltip: RDTOH: Refundable Dividend Tax On Hand - refundable tax on passive income */