Taxes for Teachers in Canada (2026)
Teachers enjoy defined benefit pensions and predictable salaries. Union dues, professional fees and, for elementary, secondary and early childhood educators, a refundable school supply credit can lower your annual tax bill.
Quick Tax Snapshot
Based on a typical teachers salary of $78,000 in Ontario (2026).
Gross Salary $78,000
Federal Income Tax -$8,849
Ontario Tax & Health Premium -$4,710
CPP Contributions -$4,366
EI Premiums -$1,123
Estimated Take-Home (Annual) $58,952
Effective tax rate: 24.4% • Marginal federal rate: 20.5% • Marginal Ontario tax & levy rate: 9.2%
Gross Salary
$78,000
Typical median (CAD)
Take-Home Pay
$58,952
After all deductions (ON)
Effective Rate
24.4%
Combined tax rate
Monthly Take-Home
$4,913
Approximate monthly
Key Tax Deductions for Teachers
- ✓ Eligible educator school supply credit (up to $1,000 at 25%; refundable, for elementary, secondary and early childhood educators only)
- ✓ Union dues paid to teacher federations
- ✓ Tuition credit for a qualifying post-secondary course you pay for yourself (an employee has no deduction for PD courses or conference fees; ask your employer to reimburse them)
- ✓ Professional membership fees (Ontario College of Teachers, etc.)
- ✓ RRSP contributions (especially useful alongside pension income splitting)
- ✓ Home office expenses if teaching online from home with T2200
Frequently asked questions
What is the Eligible Educator School Supply Tax Credit?
The federal Eligible Educator School Supply Tax Credit is a refundable credit of 25% on up to $1,000 of out-of-pocket supply costs, for a maximum credit of $250. It is for teachers and early childhood educators employed in Canada at an elementary or secondary school or a regulated child care facility, so a post-secondary instructor does not qualify. You must hold a valid teaching certificate and the supplies must be used to teach or facilitate students.
Are teacher union dues tax-deductible?
Yes. Dues paid to a teachers' union or federation are deductible on line 21200 of your T1 return.
Do teachers pay CPP contributions?
Yes. Teachers employed by a school board are employees and pay CPP contributions. However, teachers covered by a Registered Pension Plan (RPP) pension still pay CPP — these are separate programs.
Can teachers deduct home internet for online teaching?
If you teach remotely and your employer certifies on a T2200 that you are required to pay internet costs and work from home, you may be able to deduct a reasonable portion as an employment expense.
Calculate Your Actual Tax
The snapshot above uses a typical salary. Use our Income Tax Calculator to enter your exact income, province, and tax year for a personalized breakdown.
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