Canadians pay income tax to the federal government and to their province or territory of residence on December 31. Both use progressive brackets that are indexed to inflation each year. Here are the official brackets for 2026.
2026 federal tax brackets
| Rate | Taxable income |
|---|---|
| 14% | $0 – $58,523 |
| 20.5% | $58,523 – $117,045 |
| 26% | $117,045 – $181,440 |
| 29% | $181,440 – $258,482 |
| 33% | Over $258,482 |
The federal basic personal amount is $16,452 for most taxpayers, reduced gradually to $14,829 for incomes between $181,440 and $258,482. Québec residents receive a 16.5% abatement of basic federal tax.
2026 provincial and territorial tax brackets
Alberta
| Rate | Taxable income |
|---|---|
| 8% | $0 – $61,200 |
| 10% | $61,200 – $154,259 |
| 12% | $154,259 – $185,111 |
| 13% | $185,111 – $246,813 |
| 14% | $246,813 – $370,220 |
| 15% | Over $370,220 |
Basic personal amount: $22,769. Alberta tax calculator →
British Columbia
| Rate | Taxable income |
|---|---|
| 5.6% | $0 – $50,363 |
| 7.7% | $50,363 – $100,728 |
| 10.5% | $100,728 – $115,648 |
| 12.29% | $115,648 – $140,430 |
| 14.7% | $140,430 – $190,405 |
| 16.8% | $190,405 – $265,545 |
| 20.5% | Over $265,545 |
Basic personal amount: $13,216. British Columbia tax calculator →
Manitoba
| Rate | Taxable income |
|---|---|
| 10.8% | $0 – $47,000 |
| 12.75% | $47,000 – $100,000 |
| 17.4% | Over $100,000 |
Basic personal amount: $15,780. Manitoba tax calculator →
New Brunswick
| Rate | Taxable income |
|---|---|
| 9.4% | $0 – $52,333 |
| 14% | $52,333 – $104,666 |
| 16% | $104,666 – $193,861 |
| 19.5% | Over $193,861 |
Basic personal amount: $13,664. New Brunswick tax calculator →
Newfoundland and Labrador
| Rate | Taxable income |
|---|---|
| 8.7% | $0 – $44,678 |
| 14.5% | $44,678 – $89,354 |
| 15.8% | $89,354 – $159,528 |
| 17.8% | $159,528 – $223,340 |
| 19.8% | $223,340 – $285,319 |
| 20.8% | $285,319 – $570,638 |
| 21.3% | $570,638 – $1,141,275 |
| 21.8% | Over $1,141,275 |
Basic personal amount: $15,000. Newfoundland and Labrador tax calculator →
Nova Scotia
| Rate | Taxable income |
|---|---|
| 8.79% | $0 – $30,995 |
| 14.95% | $30,995 – $61,991 |
| 16.67% | $61,991 – $97,417 |
| 17.5% | $97,417 – $157,124 |
| 21% | Over $157,124 |
Basic personal amount: $11,932. Nova Scotia tax calculator →
Northwest Territories
| Rate | Taxable income |
|---|---|
| 5.9% | $0 – $53,003 |
| 8.6% | $53,003 – $106,009 |
| 12.2% | $106,009 – $172,346 |
| 14.05% | Over $172,346 |
Basic personal amount: $18,198. Northwest Territories tax calculator →
Nunavut
| Rate | Taxable income |
|---|---|
| 4% | $0 – $55,801 |
| 7% | $55,801 – $111,602 |
| 9% | $111,602 – $181,439 |
| 11.5% | Over $181,439 |
Basic personal amount: $19,659. Nunavut tax calculator →
Ontario
| Rate | Taxable income |
|---|---|
| 5.05% | $0 – $53,891 |
| 9.15% | $53,891 – $107,785 |
| 11.16% | $107,785 – $150,000 |
| 12.16% | $150,000 – $220,000 |
| 13.16% | Over $220,000 |
Basic personal amount: $12,989. Ontario tax calculator →
Prince Edward Island
| Rate | Taxable income |
|---|---|
| 9.5% | $0 – $33,928 |
| 13.47% | $33,928 – $65,820 |
| 16.6% | $65,820 – $106,890 |
| 17.62% | $106,890 – $142,520 |
| 19% | Over $142,520 |
Basic personal amount: $15,000. Prince Edward Island tax calculator →
Quebec
| Rate | Taxable income |
|---|---|
| 14% | $0 – $54,345 |
| 19% | $54,345 – $108,680 |
| 24% | $108,680 – $132,245 |
| 25.75% | Over $132,245 |
Basic personal amount: $18,952. Quebec tax calculator →
Saskatchewan
| Rate | Taxable income |
|---|---|
| 10.5% | $0 – $54,532 |
| 12.5% | $54,532 – $155,805 |
| 14.5% | Over $155,805 |
Basic personal amount: $20,381. Saskatchewan tax calculator →
Yukon
| Rate | Taxable income |
|---|---|
| 6.4% | $0 – $58,523 |
| 9% | $58,523 – $117,045 |
| 10.9% | $117,045 – $181,440 |
| 12.8% | $181,440 – $500,000 |
| 15% | Over $500,000 |
Basic personal amount: $16,452. Yukon tax calculator →
CPP and EI in 2026
Employees contribute 5.95% of earnings between $3,500 and $74,600 to the Canada Pension Plan, plus 4% on earnings between $74,600 and $85,000 (CPP2). EI premiums are 1.63% of insurable earnings up to $68,900 (1.3% in Québec, where QPP and QPIP apply instead).
Marginal vs. average rate
Your combined marginal rate is the federal rate plus the provincial rate on your last dollar of income — it determines how much an RRSP contribution saves you. Your average rate is total tax divided by income and is always lower. Use our Canada income tax calculator for both.