Income tax, 2026
Canadian tax brackets for 2026
Federal, provincial and territorial income tax rates and basic personal amounts for the 2026 tax year, outside Quebec.
Ontario · British Columbia · Alberta · Manitoba · Saskatchewan · Nova Scotia · New Brunswick · Newfoundland and Labrador · Prince Edward Island · Yukon · Northwest Territories · Nunavut
Federal: 14% to 33%
| Taxable income | Federal rate |
|---|---|
| First $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
The lowest federal rate is 14% for the whole of 2026. It was cut from 15% from 1 July 2025, so 2025 had a blended 14.5% rate; the law received Royal Assent on 12 March 2026 (Finance Canada: Bill C-4 receives Royal Assent). Thresholds rose by 2.0% for 2026 (CRA: Indexation adjustment for personal income tax and benefit amounts).
The federal basic personal amount is $16,452 for net income up to $181,440, reduced to $14,829 at $258,482. The Canada employment amount is $1,501 or your employment income if less. Federal credits, including those for base CPP and EI, are worth 14% of the amounts.
Ontario: 5.05% to 13.16%, plus a surtax and health premium
| Taxable income | Rate |
|---|---|
| First $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
The basic personal amount is $12,989, and credits are worth 5.05% of the amounts.
Ontario adds a surtax to its basic tax: 20% of basic Ontario tax above $5,818, plus 36% of basic Ontario tax above $7,446. With basic personal amounts only, it starts at a salary of about $98,600.
The Ontario Health Premium is charged through payroll on taxable income: nothing up to $20,000, then rising in steps to $300, $450, $600 and $750, and $900 on taxable income above $200,600. It shows inside provincial tax on a pay stub.
The Ontario tax reduction cuts Ontario tax for people on low incomes. With no dependants it cancels basic Ontario tax plus surtax of up to $300, and shrinks to nil when that tax reaches $600. This calculator does not model the extra amount for dependants.
The Low-income Individuals and Families Tax (LIFT) credit is up to $875, or 5.05% of employment income if less, and is claimed on your tax return, not through payroll. It is non-refundable: it can reduce your Ontario income tax, but not the health premium, to nil and no further. It is reduced by 5% of the greater of your adjusted net income over $32,500 and your family's adjusted net income over $65,000, so for a single person it is nil at $50,000. It is not in these figures (Ontario: LIFT credit).
Ontario take home pay calculator
British Columbia: 5.6% to 20.5%, with a tax reduction on low incomes
| Taxable income | Rate |
|---|---|
| First $50,363 | 5.6% |
| $50,363 to $100,728 | 7.7% |
| $100,728 to $115,648 | 10.5% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.7% |
| $190,405 to $265,545 | 16.8% |
| Over $265,545 | 20.5% |
The basic personal amount is $13,216, and credits are worth 5.6% of the amounts.
BC raised its lowest rate from 5.06% to 5.60% for 2026 in its 2026 budget, and credits are worth 5.60% too. Because the change came part-way through the year, payroll used 5.06% from January to June and a prorated 6.14% from the first pay in July, which averages out to 5.60% over the year. This calculator uses the CRA's full-year 5.60%.
The BC tax reduction for 2026 is up to $690 where net income is $25,570 or less, reduced by 3.56% of net income above $25,570 and nil from $44,952. Here net income is your salary less the first additional CPP and CPP2. Payroll used $575 from January to June and $805 from July, which averages out to $690.
BC has frozen its brackets and credit amounts at their 2026 levels for 2027 to 2030.
British Columbia take home pay calculator
Alberta: 8% to 15%
| Taxable income | Rate |
|---|---|
| First $61,200 | 8% |
| $61,200 to $154,259 | 10% |
| $154,259 to $185,111 | 12% |
| $185,111 to $246,813 | 13% |
| $246,813 to $370,220 | 14% |
| Over $370,220 | 15% |
The basic personal amount is $22,769, and credits are worth 8% of the amounts.
Alberta's 8% bracket, on the first $61,200 of taxable income in 2026, has applied since 1 January 2025. There is no surtax, health premium or payroll tax reduction.
Alberta's own tax page does not list the basic personal amount; the figure here is the CRA's, from its payroll formulas.
Alberta take home pay calculator
Manitoba: 10.8% to 17.4%
| Taxable income | Rate |
|---|---|
| First $47,000 | 10.8% |
| $47,000 to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
The basic personal amount is $15,780 for net income up to $200,000, reduced gradually to nil at $400,000. Credits are worth 10.8% of the amounts.
Manitoba has paused indexation: the basic personal amount and the bracket thresholds are the same as in 2025, as the CRA's payroll formulas and Manitoba Finance both show.
The CRA's 2026 tax rates page prints indexed thresholds for Manitoba instead ($47,564 and $101,200). We use the frozen figures. If the indexed ones were right, Manitoba tax would be lower by at most $66.80 a year.
There is no surtax, health premium or payroll tax reduction in Manitoba.
Manitoba take home pay calculator
Saskatchewan: 10.5% to 14.5%
| Taxable income | Rate |
|---|---|
| First $54,532 | 10.5% |
| $54,532 to $155,805 | 12.5% |
| Over $155,805 | 14.5% |
The basic personal amount is $20,381, and credits are worth 10.5% of the amounts.
Saskatchewan's basic personal amount includes a $500 increase for each of the 2025 to 2028 tax years, on top of indexation (Saskatchewan: Personal income tax).
The Saskatchewan Low-Income Tax Credit is a refundable benefit, separate from payroll, and is not in these figures (Saskatchewan: Personal income tax).
There is no surtax, health premium or payroll tax reduction in Saskatchewan.
Saskatchewan take home pay calculator
Nova Scotia: 8.79% to 21%
| Taxable income | Rate |
|---|---|
| First $30,995 | 8.79% |
| $30,995 to $61,991 | 14.95% |
| $61,991 to $97,417 | 16.67% |
| $97,417 to $157,124 | 17.5% |
| Over $157,124 | 21% |
The basic personal amount is $11,932 for everyone, with no income test, and credits are worth 8.79% of the amounts.
Nova Scotia indexed its brackets and basic personal amount by 1.6% for 2026.
There is no surtax, health premium or payroll tax reduction in Nova Scotia.
Nova Scotia's low-income tax reduction is claimed on your tax return, is not applied by payroll and is not in these figures; we could not confirm its 2026 amounts from the province's own pages.
Nova Scotia take home pay calculator
New Brunswick: 9.4% to 19.5%
| Taxable income | Rate |
|---|---|
| First $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| Over $193,861 | 19.5% |
The basic personal amount is $13,664, and credits are worth 9.4% of the amounts.
There is no surtax, health premium or payroll tax reduction in New Brunswick.
New Brunswick take home pay calculator
Newfoundland and Labrador: 8.7% to 21.8%
| Taxable income | Rate |
|---|---|
| First $44,678 | 8.7% |
| $44,678 to $89,354 | 14.5% |
| $89,354 to $159,528 | 15.8% |
| $159,528 to $223,340 | 17.8% |
| $223,340 to $285,319 | 19.8% |
| $285,319 to $570,638 | 20.8% |
| $570,638 to $1,141,275 | 21.3% |
| Over $1,141,275 | 21.8% |
The basic personal amount is $13,094, and credits are worth 8.7% of the amounts.
The CRA gives Newfoundland and Labrador's basic personal amount for 2026 as $13,094, up from $11,188. Payroll used $11,188 from January to June and $15,000 from the first pay in July, which averages out to $13,094. We use the CRA's $13,094; we could not confirm the law from the province's own pages. If $15,000 applied for the whole of 2026, Newfoundland and Labrador tax would be up to $165.82 a year lower (8.7% of $1,906).
There is no surtax, health premium or payroll tax reduction in Newfoundland and Labrador.
Newfoundland and Labrador's low-income tax reduction is claimed on your tax return, is not applied by payroll and is not in these figures; we could not confirm its 2026 amounts from the province's own pages.
Newfoundland and Labrador take home pay calculator
Prince Edward Island: 9.5% to 20%, with a 20% band the CRA applies from 2026
| Taxable income | Rate |
|---|---|
| First $33,928 | 9.5% |
| $33,928 to $65,820 | 13.47% |
| $65,820 to $106,890 | 16.6% |
| $106,890 to $142,520 | 17.62% |
| $142,520 to $200,000 | 19% |
| Over $200,000 | 20% |
The basic personal amount is $15,000, and credits are worth 9.5% of the amounts.
A new 20% rate applies to taxable income over $200,000 from 2026. The CRA's 2026 rates and payroll formulas apply it, but we could not confirm that the bill has received Royal Assent. Payroll used 19% on that slice from January to June and 21% from July.
There is no surtax, health premium or payroll tax reduction in Prince Edward Island.
Prince Edward Island's low-income tax reduction is claimed on your tax return, is not applied by payroll and is not in these figures; we could not confirm its 2026 amounts from the province's own pages.
Prince Edward Island take home pay calculator
Yukon: 6.4% to 15%
| Taxable income | Rate |
|---|---|
| First $58,523 | 6.4% |
| $58,523 to $117,045 | 9% |
| $117,045 to $181,440 | 10.9% |
| $181,440 to $500,000 | 12.8% |
| Over $500,000 | 15% |
Yukon's basic personal amount follows the federal one: $16,452, reduced gradually to $14,829 as net income rises from $181,440 to $258,482. Credits are worth 6.4% of the amounts, and Yukon also gives a 6.4% credit on up to $1,501 of employment income.
Yukon's brackets up to $181,440 match the federal thresholds; its top rate of 15% starts at $500,000.
There is no surtax, health premium or payroll tax reduction in Yukon.
This calculator does not include the northern residents deduction. If you live in a prescribed northern zone and claim it on your TD1, your employer takes less tax.
Yukon take home pay calculator
Northwest Territories: 5.9% to 14.05%
| Taxable income | Rate |
|---|---|
| First $53,003 | 5.9% |
| $53,003 to $106,009 | 8.6% |
| $106,009 to $172,346 | 12.2% |
| Over $172,346 | 14.05% |
The basic personal amount is $18,198, and credits are worth 5.9% of the amounts.
There is no surtax, health premium or payroll tax reduction in the Northwest Territories.
This calculator does not include the northern residents deduction. If you live in a prescribed northern zone and claim it on your TD1, your employer takes less tax.
Northwest Territories take home pay calculator
Nunavut: 4% to 11.5%
| Taxable income | Rate |
|---|---|
| First $55,801 | 4% |
| $55,801 to $111,602 | 7% |
| $111,602 to $181,439 | 9% |
| Over $181,439 | 11.5% |
The basic personal amount is $19,659, and credits are worth 4% of the amounts.
There is no surtax, health premium or payroll tax reduction in Nunavut.
This calculator does not include the northern residents deduction. If you live in a prescribed northern zone and claim it on your TD1, your employer takes less tax.
Nunavut take home pay calculator
Each rate applies only to the income inside its bracket
Each rate applies only to the slice of taxable income in its band, so moving into a higher bracket never reduces your take-home pay. Taxable income here is salary less the first additional CPP and CPP2. Non-refundable credits are then taken off the tax, at the lowest rate. Your federal and provincial or territorial tax are added together.
Sources: CRA: Tax rates and income brackets for 2026; CRA: Indexation adjustment for personal income tax and benefit amounts; CRA: T4127 Payroll Deductions Formulas, 122nd edition (January 2026); CRA: T4127 Payroll Deductions Formulas, 123rd edition (July 2026). Rules checked 20 October 2026.
These figures are estimates based on the 2026 federal, provincial and territorial tax rules, CPP and EI rates published by the Canada Revenue Agency and other government sources. They are general information, not tax, financial or legal advice. Your pay stub can differ, for example because of your TD1 claims, RRSP or pension deductions, union dues, taxable benefits, bonuses, how often you are paid or the point in the year. Check your pay stub, or ask your employer or the CRA, before relying on these figures.