How this calculator works
Use your earned income from the previous year, because the 2026 limit is based on 2025 earned income. The CRA formula starts with 18% of earned income, caps that amount at the annual RRSP dollar limit of $33,810 for 2026, subtracts your pension adjustment and adds unused RRSP deduction room from earlier years. A negative result is treated as zero. The calculator does not include pension adjustment reversals, past service pension adjustments, the $2,000 over-contribution buffer, or the special rules for connected persons and self-employed people. Verify your personal limit on your CRA Notice of Assessment or in CRA My Account.
Formula
Room added = min(0.18 x earned income, $33,810) - pension adjustment. Deduction limit = max(0, room added + unused room).
Worked example
With $200,000 of earned income, a $5,000 pension adjustment and $10,000 of unused room, 18% is $36,000. The annual maximum caps it at $33,810. The deduction limit is $33,810 - $5,000 + $10,000 = $38,810.
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Frequently asked questions
Which year's income is used?
The previous year's earned income. A 2026 RRSP contribution is based on 2025 earned income and uses the 2026 dollar limit.
What is a pension adjustment?
It is the value of the pension benefits you earned in an employer registered pension plan, reported in box 52 of your T4. It reduces your RRSP room.
Does unused room expire?
No. Unused RRSP deduction room carries forward indefinitely, subject to the rule that contributions must stop by the end of the year you turn 71.
Why is my limit lower than 18% of my income?
Either the annual dollar limit applied or a pension adjustment reduced the amount. A large pension adjustment can reduce room to zero.