Canadian Tax Brackets 2026
Everyone who files a Canadian return pays federal income tax on the same five brackets. The second schedule, set by your province or territory, is where the differences come from, and the one that applies is generally your province of residence on December 31. Below are the 2026 federal brackets once, then all thirteen provinces and territories side by side, then a note on what sets each one apart.
The federal brackets
These rates apply to taxable income in every province and territory, each only on the income that falls within its band.
| Taxable income over | Up to | Rate on that slice |
|---|---|---|
| $0 | $58,523 | 14% |
| $58,523 | $117,045 | 20.5% |
| $117,045 | $181,440 | 26% |
| $181,440 | $258,482 | 29% |
| $258,482 | and up | 33% |
For 2026 the lowest federal rate is 14%, cut from 15% partway through 2025, and every threshold rose 2.0% with indexation in January. Two federal rules change what a bracket is worth. The basic personal amount, $16,452, shrinks to $14,829 as net income goes from $181,440 to $258,482, which nudges the federal rate up across that stretch. And Quebec residents have their basic federal tax cut by 16.5%, the Quebec abatement, because Quebec runs its own income tax and some programs Ottawa funds elsewhere.
Thirteen schedules side by side
The provincial and territorial columns are the brackets as legislated for 2026. The last column comes from calc-hq's tax engine: federal and provincial or territorial tax on one more dollar of income far above every threshold, so Ontario's surtax and the Quebec abatement are already in it.
| Jurisdiction | Brackets | Lowest rate | Top rate | Basic personal amount | Combined top rate |
|---|---|---|---|---|---|
| British Columbia | 7 | 5.6% | 20.5% over $265,545 | $13,216 | 53.50% |
| Alberta | 6 | 8% | 15% over $370,220 | $22,769 | 48.00% |
| Saskatchewan | 3 | 10.5% | 14.5% over $155,805 | $20,381 | 47.50% |
| Manitoba | 3 | 10.8% | 17.4% over $100,000 | $15,780 | 50.40% |
| Ontario | 5 | 5.05% | 13.16% over $220,000 | $12,989 | 53.53% |
| Quebec | 4 | 14% | 25.75% over $132,245 | $18,952 | 53.30% |
| New Brunswick | 4 | 9.4% | 19.5% over $193,861 | $13,664 | 52.50% |
| Nova Scotia | 5 | 8.79% | 21% over $157,124 | $11,932 | 54.00% |
| Prince Edward Island | 6 | 9.5% | 20% over $200,000 | $15,000 | 53.00% |
| Newfoundland and Labrador | 8 | 8.7% | 21.8% over $1,141,275 | $13,094 | 54.80% |
| Yukon | 5 | 6.4% | 15% over $500,000 | $16,452 | 48.00% |
| Northwest Territories | 4 | 5.9% | 14.05% over $172,346 | $18,198 | 47.05% |
| Nunavut | 4 | 4% | 11.5% over $181,439 | $19,659 | 44.50% |
The spread is widest at the top. A top-bracket dollar costs 44.50% in Nunavut and 54.80% in Newfoundland and Labrador. Further down, the gaps are narrower and harder to rank, because a large personal amount, a low first rate or a provincial tax reduction can each matter more than the rates in the table.
What sets each one apart
British Columbia
Seven brackets from 5.60% to 20.5%. B.C.'s February budget raised the lowest rate for 2026, too late for CRA's January payroll tables, and the B.C. tax reduction pushes the combined rate on incomes between $25,570 and about $45,000 above the rate just past them. British Columbia brackets and marginal rates
Alberta
8% on the first $61,200, then five more brackets up to 15%, and the largest basic personal amount in the country at $22,769. No surtax and no premium. Alberta brackets and marginal rates
Saskatchewan
Rates of 10.5%, 12.5% and 14.5% on just two thresholds, and a $20,381 personal amount that the Affordability Act lifts faster than inflation. Its combined top rate, 47.50%, is the lowest of the ten provinces. Saskatchewan brackets and marginal rates
Manitoba
Three rates, 10.8%, 12.75% and 17.4%, with thresholds at $47,000 and $100,000, unindexed since 2025 like the $15,780 basic personal amount. That amount now phases out between $200,000 and $400,000 of net income. Manitoba brackets and marginal rates
Ontario
Five brackets from 5.05% to 13.16%, but a surtax on Ontario tax itself lifts the real rate on a top-bracket dollar to 20.53%, and the Ontario Health Premium adds short, steep ramps lower down. Ontario brackets and marginal rates
Quebec
Four brackets from 14% to 25.75%, filed on a separate return with Revenu Québec. In exchange, federal tax for Quebec residents is reduced by the 16.5% abatement. Quebec brackets and marginal rates
New Brunswick
Four brackets, from 9.4% up to 19.5% on income over $193,861. A single filer's low-income tax reduction shrinks by just 3% per dollar of income, lasting until about $50,000. New Brunswick brackets and marginal rates
Nova Scotia
Five brackets from 8.79% to 21%, the top one starting at $157,124. Its $11,932 basic personal amount is the smallest in the country, and its $300 low-income reduction is the only one of the five that isn't indexed. Nova Scotia brackets and marginal rates
Prince Edward Island
Six brackets for 2026, the sixth a 20% rate over $200,000 added in the spring budget, which also set the fifth threshold at $142,520. Payroll withholds above $200,000 at a prorated rate from July, since January's tables predate the change; the return charges 20%. Prince Edward Island brackets and marginal rates
Newfoundland and Labrador
Eight brackets, more than anywhere else, from 8.7% to 21.8% on income over $1,141,275. Its basic personal amount went up to $13,094 in April for all of 2026, while its low income tax reduction came down to $842. Newfoundland and Labrador brackets and marginal rates
Yukon
Its first three thresholds and its basic personal amount are the federal ones, with rates from 6.4% to 15% and a top bracket of its own from $500,000. Yukon brackets and marginal rates
Northwest Territories
Four brackets from 5.90% to 14.05% and an $18,198 basic personal amount, with no surtax or income-tested reduction. Northwest Territories brackets and marginal rates
Nunavut
The lowest rates in Canada, 4% to 11.5%, and the lowest combined top rate, 44.5%. Nunavut brackets and marginal rates
On your own income: the take-home pay calculator runs any salary through these brackets for any province or territory, with CPP and EI.
Common questions
Which province has the lowest income tax?
It depends on income. On a top-bracket dollar, Nunavut is lowest at 44.50% combined with federal tax, and among the provinces Saskatchewan is lowest at 47.50%. Lower down the scale, personal amounts and provincial tax reductions decide it as much as the rates do.
Which province's tax brackets apply to me?
Generally the province or territory you lived in on December 31. Its brackets apply to your whole year of income, even if you moved partway through. Business income earned through a permanent establishment in another province is the main exception.
Are the federal tax brackets the same in every province?
Yes. The five federal brackets, from 14% to 33%, apply everywhere. The one difference is in Quebec, where basic federal tax then shrinks by the 16.5% Quebec abatement.