Canada Income Tax Rates 2026: Federal, Provincial and Territorial Tax Brackets

Canada has a progressive personal income tax system. Federal income tax applies across Canada, while provincial or territorial income tax generally applies in addition. Each tax rate applies only to the portion of taxable income that falls within the corresponding bracket.

2026 tax year: The rates below apply to income earned in 2026 and are used for the 2026 tax return, generally filed in 2027. Provincial or territorial rates are generally determined by the taxpayer's province or territory of residence on December 31, 2026.

Amounts below are in Canadian dollars (CAD). These tables show statutory personal income tax brackets and rates only. Actual tax payable can differ because of personal tax credits, deductions, surtaxes, reductions, premiums and other rules.

Federal Income Tax Rates for 2026

Taxable incomeFederal rate
$0 to $58,52314%
$58,523.01 to $117,04520.5%
$117,045.01 to $181,44026%
$181,440.01 to $258,48229%
Over $258,48233%
Official source: Canada Revenue Agency - 2026 tax rates and income brackets

2026 Provincial and Territorial Personal Income Tax Rates

Alberta Income Tax Rates 2026

Taxable incomeAlberta rate
$0 to $61,2008%
$61,200.01 to $154,25910%
$154,259.01 to $185,11112%
$185,111.01 to $246,81313%
$246,813.01 to $370,22014%
Over $370,22015%

British Columbia Income Tax Rates 2026

Taxable incomeBritish Columbia rate
$0 to $50,3635.6%
$50,363.01 to $100,7287.7%
$100,728.01 to $115,64810.5%
$115,648.01 to $140,43012.29%
$140,430.01 to $190,40514.7%
$190,405.01 to $265,54516.8%
Over $265,54520.5%

Manitoba Income Tax Rates 2026

Taxable incomeManitoba rate
$0 to $47,56410.8%
$47,564.01 to $101,20012.75%
Over $101,20017.4%

New Brunswick Income Tax Rates 2026

Taxable incomeNew Brunswick rate
$0 to $52,3339.4%
$52,333.01 to $104,66614%
$104,666.01 to $193,86116%
Over $193,86119.5%

Newfoundland and Labrador Income Tax Rates 2026

Taxable incomeNewfoundland and Labrador rate
$0 to $44,6788.7%
$44,678.01 to $89,35414.5%
$89,354.01 to $159,52815.8%
$159,528.01 to $223,34017.8%
$223,340.01 to $285,31919.8%
$285,319.01 to $570,63820.8%
$570,638.01 to $1,141,27521.3%
Over $1,141,27521.8%

Northwest Territories Income Tax Rates 2026

Taxable incomeNorthwest Territories rate
$0 to $53,0035.9%
$53,003.01 to $106,0098.6%
$106,009.01 to $172,34612.2%
Over $172,34614.05%

Nova Scotia Income Tax Rates 2026

Taxable incomeNova Scotia rate
$0 to $30,9958.79%
$30,995.01 to $61,99114.95%
$61,991.01 to $97,41716.67%
$97,417.01 to $157,12417.5%
Over $157,12421%

Nunavut Income Tax Rates 2026

Taxable incomeNunavut rate
$0 to $55,8014%
$55,801.01 to $111,6027%
$111,602.01 to $181,4399%
Over $181,43911.5%

Ontario Income Tax Rates 2026

Taxable incomeOntario rate
$0 to $53,8915.05%
$53,891.01 to $107,7859.15%
$107,785.01 to $150,00011.16%
$150,000.01 to $220,00012.16%
Over $220,00013.16%

Prince Edward Island Income Tax Rates 2026

Taxable incomePrince Edward Island rate
$0 to $33,9289.5%
$33,928.01 to $65,82013.47%
$65,820.01 to $106,89016.6%
$106,890.01 to $142,52017.62%
$142,520.01 to $200,00019%
Over $200,00020%

Quebec Income Tax Rates 2026

Taxable incomeQuebec rate
$54,345 or less14%
Over $54,345 to $108,68019%
Over $108,680 to $132,24524%
Over $132,24525.75%
Official source: Revenu Québec - income tax rates

Saskatchewan Income Tax Rates 2026

Taxable incomeSaskatchewan rate
$0 to $54,53210.5%
$54,532.01 to $155,80512.5%
Over $155,80514.5%

Yukon Income Tax Rates 2026

Taxable incomeYukon rate
$0 to $58,5236.4%
$58,523.01 to $117,0459%
$117,045.01 to $181,44010.9%
$181,440.01 to $500,00012.8%
Over $500,00015%

Verify all non-Quebec 2026 federal, provincial and territorial brackets with the Canada Revenue Agency

How Canada's Tax Brackets Work

The percentages above are marginal tax rates. Reaching a higher bracket does not cause all of your income to be taxed at the higher percentage. Only the portion of taxable income within a particular bracket is taxed at that bracket's rate.

Federal and provincial or territorial tax calculations can also be affected by non-refundable and refundable tax credits, deductions, provincial surtaxes or reductions, and other tax rules. Therefore, the tables should not be treated as a complete calculation of an individual's final tax liability.

Official Tax Information

For the most current personal income tax information, calculations, forms and filing guidance, refer to the official tax authority for the applicable jurisdiction.

Canada Revenue Agency - Personal income tax
Revenu Quebec - Individuals

Important: Tax rules may change after publication. Always verify the rate, bracket, credits, deductions and filing rules that apply to your particular tax year and circumstances before relying on a calculation.