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Canadian tax brackets 2026

The 2026 federal tax brackets and each province's and territory's brackets, plus a calculator that shows how your income falls into each one and your combined rate.

Tax year 2026 Rules checked: November 2026 How we calculate

$
Combined bracket rate29.65%before surtaxes and credits
Federal bracket
20.5%
Ontario bracket
9.15%
Total income tax
$18,516employment income, basic credits

2026 brackets

BracketRateYour income in bracketTax before credits
Federal $0 – $58,52314.0%$58,523$8,193
Federal $58,523 – $117,04520.5%$36,477$7,478
Federal $117,045 – $181,44026.0%$0$0
Federal $181,440 – $258,48229.0%$0$0
Federal Over $258,48233.0%$0$0
Ontario $0 – $53,8915.05%$53,891$2,721
Ontario $53,891 – $107,7859.15%$41,109$3,761
Ontario $107,785 – $150,00011.16%$0$0
Ontario $150,000 – $220,00012.16%$0$0
Ontario Over $220,00013.16%$0$0

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.

Federal brackets 2026

Taxable incomeRate
Up to $58,52314%
$58,523 – $117,04520.5%
$117,045 – $181,44026%
$181,440 – $258,48229%
Over $258,48233%

Provincial and territorial brackets 2026

Province / territoryBrackets and rates
Alberta8% to $61,200 · 10% to $154,259 · 12% to $185,111 · 13% to $246,813 · 14% to $370,220 · 15% above
British Columbia5.6% to $50,363 · 7.7% to $100,728 · 10.5% to $115,648 · 12.29% to $140,430 · 14.7% to $190,405 · 16.8% to $265,545 · 20.5% above
Manitoba10.8% to $47,000 · 12.75% to $100,000 · 17.4% above
New Brunswick9.4% to $52,333 · 14% to $104,666 · 16% to $193,861 · 19.5% above
Newfoundland and Labrador8.7% to $44,678 · 14.5% to $89,354 · 15.8% to $159,528 · 17.8% to $223,340 · 19.8% to $285,319 · 20.8% to $570,638 · 21.3% to $1,141,275 · 21.8% above
Nova Scotia8.79% to $30,995 · 14.95% to $61,991 · 16.67% to $97,417 · 17.5% to $157,124 · 21% above
Northwest Territories5.9% to $53,003 · 8.6% to $106,009 · 12.2% to $172,346 · 14.05% above
Nunavut4% to $55,801 · 7% to $111,602 · 9% to $181,439 · 11.5% above
Ontario5.05% to $53,891 · 9.15% to $107,785 · 11.16% to $150,000 · 12.16% to $220,000 · 13.16% above (plus surtax)
Prince Edward Island9.5% to $33,928 · 13.47% to $65,820 · 16.6% to $106,890 · 17.62% to $142,520 · 19% to $200,000 · 20% above
Quebec14% to $54,345 · 19% to $108,680 · 24% to $132,245 · 25.75% above
Saskatchewan10.5% to $54,532 · 12.5% to $155,805 · 14.5% above
Yukon6.4% to $58,523 · 9% to $117,045 · 10.9% to $181,440 · 12.8% to $500,000 · 15% above

Worked example: $95,000 in Ontario

Taxable income $95,000, Ontario, 2026

The top dollar sits in the 20.5% federal bracket and the 9.15% Ontario bracket, a combined 29.65%. After credits, CPP and EI on employment income of this size, total income tax is about $18,516.

Combined bracket rate29.65%before surtaxes and credits
Federal bracket
20.5%
Ontario bracket
9.15%
Total income tax
$18,516employment income, basic credits

Changes for 2026

The lowest federal rate is 14% for the whole year (it was 15% until June 2025). British Columbia’s lowest rate rose to 5.60% from July 2026 and applies to the full 2026 year on the return. Prince Edward Island added a 20% bracket above $200,000. Alberta’s 8% bracket on the first $61,200, introduced in 2025, continues.

Questions people ask

What are the federal tax brackets for 2026?

14% on the first $58,523 of taxable income, 20.5% up to $117,045, 26% up to $181,440, 29% up to $258,482 and 33% above.

What is a combined marginal rate?

The federal rate plus the provincial rate on your next dollar of taxable income. In Ontario at $95,000 it is 20.5% + 9.15% = 29.65%, before surtax.

Are brackets indexed to inflation?

Federal brackets and most provincial brackets rise each January with inflation (2.0% federally for 2026). Manitoba froze its brackets and basic amount from 2025, and BC paused indexing for 2027–2030.

Do brackets apply to my whole income?

No. Each rate applies only to the income within that bracket, so moving into a higher bracket never reduces your after-tax income.

Official sources

Rules checked: November 2026.

This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.