Canada 2026 Tax Brackets: Federal and All Provinces
The lowest federal rate for 2026 is 14.00%, down from 15.00% in earlier years. Provincial and territorial tax is calculated separately and added.
Federal
| Income bracket | Rate |
|---|---|
| Up to $58,523 | 14.00% |
| $58,523 to $117,045 | 20.50% |
| $117,045 to $181,440 | 26.00% |
| $181,440 to $258,482 | 29.00% |
| Over $258,482 | 33.00% |
Source: www.canada.ca · As of: Oct 2026 Estimate
Provinces and territories
| Income bracket | Rate |
|---|---|
| Up to $50,363 | 5.60% |
| $50,363 to $100,728 | 7.70% |
| $100,728 to $115,648 | 10.50% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.70% |
| $190,405 to $265,545 | 16.80% |
| Over $265,545 | 20.50% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $61,200 | 8.00% |
| $61,200 to $154,259 | 10.00% |
| $154,259 to $185,111 | 12.00% |
| $185,111 to $246,813 | 13.00% |
| $246,813 to $370,220 | 14.00% |
| Over $370,220 | 15.00% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $54,532 | 10.50% |
| $54,532 to $155,805 | 12.50% |
| Over $155,805 | 14.50% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $47,564 | 10.80% |
| $47,564 to $101,200 | 12.75% |
| Over $101,200 | 17.40% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $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% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $54,345 | 14.00% |
| $54,345 to $108,680 | 19.00% |
| $108,680 to $132,245 | 24.00% |
| Over $132,245 | 25.75% |
Source: www.revenuquebec.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $52,333 | 9.40% |
| $52,333 to $104,666 | 14.00% |
| $104,666 to $193,861 | 16.00% |
| Over $193,861 | 19.50% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $30,995 | 8.79% |
| $30,995 to $61,991 | 14.95% |
| $61,991 to $97,417 | 16.67% |
| $97,417 to $157,124 | 17.50% |
| Over $157,124 | 21.00% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $33,928 | 9.50% |
| $33,928 to $65,820 | 13.47% |
| $65,820 to $106,890 | 16.60% |
| $106,890 to $142,520 | 17.62% |
| $142,520 to $200,000 | 19.00% |
| Over $200,000 | 20.00% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $44,678 | 8.70% |
| $44,678 to $89,354 | 14.50% |
| $89,354 to $159,528 | 15.80% |
| $159,528 to $223,340 | 17.80% |
| $223,340 to $285,319 | 19.80% |
| $285,319 to $570,638 | 20.80% |
| $570,638 to $1,141,275 | 21.30% |
| Over $1,141,275 | 21.80% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $58,523 | 6.40% |
| $58,523 to $117,045 | 9.00% |
| $117,045 to $181,440 | 10.90% |
| $181,440 to $500,000 | 12.80% |
| Over $500,000 | 15.00% |
Source: www.canada.ca · As of: Oct 2026 Estimate
| Income bracket | Rate |
|---|---|
| Up to $53,003 | 5.90% |
| $53,003 to $106,009 | 8.60% |
| $106,009 to $172,346 | 12.20% |
| Over $172,346 | 14.05% |
Source: www.canada.ca · As of: Oct 2026 Estimate
Basic personal amounts
| Province or territory | Basic personal amount | Source |
|---|---|---|
| British Columbia | $13,216 | www.canada.ca |
| Alberta | $22,769 | www.canada.ca |
| Saskatchewan | $20,381 | www.canada.ca |
| Manitoba | $15,780 | www.canada.ca |
| Ontario | $12,989 | www.canada.ca |
| Quebec | $18,952 | www.revenuquebec.ca |
| New Brunswick | $13,664 | www.canada.ca |
| Nova Scotia | $11,932 | www.canada.ca |
| Prince Edward Island | $15,000 | www.canada.ca |
| Newfoundland and Labrador | $13,094 | www.canada.ca |
| Yukon | $16,452 | www.canada.ca |
| Northwest Territories | $18,198 | www.canada.ca |
| Nunavut | $19,659 | www.canada.ca |
Provincial adjustments
Ontario adds a surtax: 20.00% of basic provincial tax above $5,818, plus 36.00% above $7,446.
Quebec residents receive a federal abatement of 16.50% of basic federal tax and file a separate provincial return.
Quebec abatement · Source: www.canada.ca · As of: Oct 2026 Estimate
Manitoba reduces its basic personal amount for income above $200,000, down to $0 at $400,000 or more.
Manitoba: Basic personal amount reduction · Source: www.canada.ca · As of: Oct 2026 Estimate
Yukon reduces its basic personal amount for income above $181,440, down to $14,829 at $258,482 or more.
Yukon: Basic personal amount reduction · Source: www.canada.ca · As of: Oct 2026 Estimate
Federal brackets · Source: www.canada.ca · As of: Oct 2026 Estimate