Personal income tax rates for 2026. The federal rate applies to every Canadian taxpayer; the provincial rate applies on top of it, depending on the province of residence.
Source:
Canada Revenue Agency - Personal income tax
Contents
Federal
Income range
Rate
Up to $58,523
14%
Over $58,523 to $117,045
20.5%
Over $117,045 to $181,440
26%
Over $181,440 to $258,482
29%
Over $258,482
33%
Ontario
Income range
Rate
Up to $53,891
5.05%
Over $53,891 to $107,785
9.15%
Over $107,785 to $150,000
11.16%
Over $150,000 to $220,000
12.16%
Over $220,000
13.16%
Ontario also applies a provincial surtax that increases the effective tax rate for higher incomes.
British Columbia
Income range
Rate
Up to $50,363
5.6%
Over $50,363 to $100,728
7.7%
Over $100,728 to $115,648
10.5%
Over $115,648 to $140,430
12.29%
Over $140,430 to $190,405
14.7%
Over $190,405 to $265,545
16.8%
Over $265,545
20.5%
Alberta
Income range
Rate
Up to $61,200
8%
Over $61,200 to $154,259
10%
Over $154,259 to $185,111
12%
Over $185,111 to $246,813
13%
Over $246,813 to $370,220
14%
Over $370,220
15%
Quebec
Income range
Rate
Up to $54,345
14%
Over $54,345 to $108,680
19%
Over $108,680 to $132,245
24%
Over $132,245
25.75%
Manitoba
Income range
Rate
Up to $47,000
10.8%
Over $47,000 to $100,000
12.75%
Over $100,000
17.4%
Saskatchewan
Income range
Rate
Up to $54,532
10.5%
Over $54,532 to $155,805
12.5%
Over $155,805
14.5%
Nova Scotia
Income range
Rate
Up to $29,590
8.79%
Over $29,590 to $59,180
14.95%
Over $59,180 to $93,000
16.67%
Over $93,000 to $150,000
17.5%
Over $150,000
21%
New Brunswick
Income range
Rate
Up to $52,333
9.4%
Over $52,333 to $104,666
14%
Over $104,666 to $193,861
16%
Over $193,861
19.5%
Newfoundland and Labrador
Income range
Rate
Up to $44,678
8.7%
Over $44,678 to $89,354
14.5%
Over $89,354 to $159,528
15.8%
Over $159,528 to $193,823
17.8%
Over $193,823
19.8%
Prince Edward Island
Income range
Rate
Up to $32,656
9.65%
Over $32,656 to $64,313
13.63%
Over $64,313 to $105,000
16.65%
Over $105,000 to $140,000
18%
Over $140,000
19%