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Chart comparing Canada's combined small business tax rate by province, showing Ontario's rate falling in 2026.

Ontario cut its small business corporate tax rate from 3.2% to 2.2% today, lowering the combined federal-Ontario rate on the first $500,000 of active business income for eligible Canadian-controlled private corporations. The change applies automatically, with no election required, though corporations whose fiscal year straddles July 1 must prorate between the old and new rates. Ontario's personal dividend tax credit does not adjust until January 2027, opening a six-month window where dividends paid from this income carry a lower effective personal cost than usual.

This chart is presented for general informational purposes only and does not constitute financial, investment, tax, or legal advice. Figures reflect the source and period indicated and may no longer be current.

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