Centre de référence
Plafonds de cotisation REER
Repère rapide pour les plafonds annuels en dollars du REER, le taux du revenu gagné, le moment des cotisations et les notes sur le maximum déductible.
Année courante: 2026
Dernière vérification: 2026-05-19
Résumé de l'année courante
Aperçu du plafond REER
Current year2026
Annual dollar limit$33,810
Earned-income rate18%
Tableau historique
Plafonds REER en dollars par année
| Année | Plafond annuel en dollars | Taux du revenu gagné | Statut des sources |
|---|---|---|---|
| 2026 | $33,810 | 18% | 2026-05-19 |
| 2025 | $32,490 | 18% | 2026-05-19 |
| 2024 | $31,560 | 18% | 2026-05-19 |
Règles clés
- The annual RRSP dollar limit is a ceiling for new room, not necessarily a person's available contribution room.
- Personal RRSP deduction limits are shown on CRA notices of assessment or reassessment.
- Pension adjustments and unused contribution room can materially change personal limits.
New RRSP room is generally based on 18% of prior-year earned income up to the annual dollar limit, adjusted for pension adjustments, unused room, and other CRA-calculated items.
RRSP contributions made in the first 60 days of the year may generally be reported for the prior tax year. Confirm the exact annual deadline each year.
Notes et hypothèses
Personal RRSP room depends on CRA-calculated deduction limits, pension adjustments, unused room, past service pension adjustments, and other adjustments.
Sources officielles
- RRSP annual dollar limits reviewed from CRA / Canada.ca registered-plan limits tables.
- Earned-income percentage is shown as a simplified high-level rule; personal deduction room is determined by CRA calculations.