Canada Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in Canada for the 2026 tax year.
Federal Income Tax Brackets - 2026
Canada applies federal income tax first, then a separate province or territory tax. The calculator defaults to Ontario but lets you choose every province and territory.
| Bracket | Taxable Income | Rate |
|---|---|---|
| Federal bracket 1 | $0 - $58,523 | 14% |
| Federal bracket 2 | $58,523 - $117,045 | 20.5% |
| Federal bracket 3 | $117,045 - $181,440 | 26% |
| Federal bracket 4 | $181,440 - $258,482 | 29% |
| Federal bracket 5 | Above $258,482 | 33% |
Ontario Provincial Tax - Default Calculator Province
| Bracket | Taxable Income | Rate |
|---|---|---|
| Ontario bracket 1 | $0 - $53,891 | 5.05% |
| Ontario bracket 2 | $53,891 - $107,785 | 9.15% |
| Ontario bracket 3 | $107,785 - $150,000 | 11.16% |
| Ontario bracket 4 | $150,000 - $220,000 | 12.16% |
| Ontario bracket 5 | Above $220,000 | 13.16% |
Ontario Add-ons
Ontario also has a health premium up to $900 and a surtax on higher provincial tax payable. These are included in the Canada calculator when Ontario is selected.
Province and Territory Snapshot
Alberta
ABProvincial rates from 8.00% to 15.00%.
Basic personal amount: $22,769
British Columbia
BCProvincial rates from 5.06% to 20.50%.
Basic personal amount: $13,216
Manitoba
MBProvincial rates from 10.80% to 17.40%.
Basic personal amount: $15,780
New Brunswick
NBProvincial rates from 9.40% to 19.50%.
Basic personal amount: $13,664
Newfoundland and Labrador
NLProvincial rates from 8.70% to 21.80%.
Basic personal amount: $11,188
Nova Scotia
NSProvincial rates from 8.79% to 21.00%.
Basic personal amount: $11,932
Northwest Territories
NTProvincial rates from 5.90% to 14.05%.
Basic personal amount: $18,198
Nunavut
NUProvincial rates from 4.00% to 11.50%.
Basic personal amount: $19,659
Ontario
ONProvincial rates from 5.05% to 13.16%.
Basic personal amount: $12,989
Prince Edward Island
PEProvincial rates from 9.50% to 19.00%.
Basic personal amount: $15,000
Quebec
QCProvincial rates from 14.00% to 25.75%.
Basic personal amount: $18,952
Saskatchewan
SKProvincial rates from 10.50% to 14.50%.
Basic personal amount: $20,381
Yukon
YTProvincial rates from 6.40% to 15.00%.
Basic personal amount: $16,452
Payroll Contributions
CPP, CPP2 and EI
Outside Quebec, employees pay CPP at 5.95% up to the YMPE of $74,600, CPP2 at 4% on earnings from $74,600 to $85,000, and EI at 1.63% up to $68,900.
Quebec QPP, QPIP and Abatement
Quebec uses QPP at 6.30%, QPP2, reduced EI at 1.30%, QPIP at 0.430%, and a federal tax abatement. Select Quebec in the calculator to use this payroll path.
Tax data sources and review method
Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for Canada 2026 data on June 5, 2026.
Calculation notes
- Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
- Regional or municipal tax differences are summarized when they materially affect employee income.
- Use the salary calculator for estimated net pay because credits and contributions interact with gross income.
Calculate Your Take-Home Pay
Use our salary calculator to see exactly how much tax you'll pay based on these rates.
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