Federal
| Taxable income | Federal rate |
|---|
| Up to $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% |
| Basic personal amount | $16,452, reduced to $14,829 between net income of $181,440 and $258,482 |
| Credit rate | 14% |
| Canada employment amount | $1,501 |
| Dividend tax credit | 15.02% of grossed-up eligible dividends, 9.03% of grossed-up other dividends |
| Dividend gross-up | 38% eligible, 15% other |
| Capital gains inclusion rate | 50% |
| Quebec abatement | 16.5% of basic federal tax |
Provinces and territories
Each province's non-refundable credits are worth its credit rate times the amount claimed. Top combined rates
include federal tax, surtaxes and the Quebec abatement.
Alberta
| Taxable income | AB rate |
|---|
| Up to $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% |
| Basic personal amount | $22,769 |
| Credit rate | 8% |
| Dividend tax credit | 8.12% eligible, 2.18% other |
| Top combined rate | 48.00% |
Alberta income tax calculator
British Columbia
| Taxable income | BC rate |
|---|
| Up to $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% |
| Basic personal amount | $13,216 |
| Credit rate | 5.6% |
| Low-income reduction | Up to $690, reduced by 3.56% of net income over $25,570 |
| Dividend tax credit | 12% eligible, 1.96% other |
| Top combined rate | 53.50% |
BC's lowest rate rose from 5.06% to 5.60% in 2026, and the BC tax reduction rose to $690.
British Columbia income tax calculator
Manitoba
| Taxable income | MB rate |
|---|
| Up to $47,000 | 10.8% |
| $47,000 to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
| Basic personal amount | $15,780, reduced to $0 between $200,000 and $400,000 of net income |
| Credit rate | 10.8% |
| Dividend tax credit | 8% eligible, 0.783% other |
| Top combined rate | 50.40% |
Manitoba has frozen its brackets and basic personal amount since 2025, and phases the basic personal amount out between $200,000 and $400,000 of net income.
Manitoba income tax calculator
New Brunswick
| Taxable income | NB rate |
|---|
| Up to $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| Over $193,861 | 19.5% |
| Basic personal amount | $13,664 |
| Credit rate | 9.4% |
| Low-income reduction | Up to $818, reduced by 3% of net income over $22,358 |
| Dividend tax credit | 14% eligible, 2.75% other |
| Top combined rate | 52.50% |
New Brunswick income tax calculator
Newfoundland and Labrador
| Taxable income | NL rate |
|---|
| Up to $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% |
| Basic personal amount | $13,094 |
| Credit rate | 8.7% |
| Low-income reduction | Up to $842, reduced by 16% of net income over $24,191 |
| Dividend tax credit | 6.3% eligible, 3.2% other |
| Top combined rate | 54.80% |
Newfoundland and Labrador raised its basic personal amount to $15,000 from July 2026, giving $13,094 for the 2026 year, and lowered its low-income reduction to match.
Newfoundland and Labrador income tax calculator
Northwest Territories
| Taxable income | NT rate |
|---|
| Up to $53,003 | 5.9% |
| $53,003 to $106,009 | 8.6% |
| $106,009 to $172,346 | 12.2% |
| Over $172,346 | 14.05% |
| Basic personal amount | $18,198 |
| Credit rate | 5.9% |
| Dividend tax credit | 11.5% eligible, 6% other |
| Top combined rate | 47.05% |
Northwest Territories income tax calculator
Nova Scotia
| Taxable income | NS 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 | 17.5% |
| Over $157,124 | 21% |
| Basic personal amount | $11,932 |
| Credit rate | 8.79% |
| Low-income reduction | Up to $300, reduced by 5% of net income over $15,000 |
| Dividend tax credit | 8.85% eligible, 1.5% other |
| Top combined rate | 54.00% |
Nova Scotia income tax calculator
Nunavut
| Taxable income | NU rate |
|---|
| Up to $55,801 | 4% |
| $55,801 to $111,602 | 7% |
| $111,602 to $181,439 | 9% |
| Over $181,439 | 11.5% |
| Basic personal amount | $19,659 |
| Credit rate | 4% |
| Dividend tax credit | 5.51% eligible, 2.61% other |
| Top combined rate | 44.50% |
Nunavut income tax calculator
Ontario
| Taxable income | ON 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% |
| Basic personal amount | $12,989 |
| Credit rate | 5.05% |
| Surtax | 20% of provincial tax over $5,818; 36% of provincial tax over $7,446 |
| Ontario tax reduction | Basic amount $300 |
| Ontario Health Premium | $0 to $900, on taxable income over $20,000 |
| Dividend tax credit | 10% eligible, 2.986% other |
| Top combined rate | 53.53% |
Ontario income tax calculator
Prince Edward Island
| Taxable income | PE rate |
|---|
| Up to $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% |
| Basic personal amount | $15,000 |
| Credit rate | 9.5% |
| Low-income reduction | Up to $350, reduced by 5% of net income over $23,000 |
| Dividend tax credit | 10.5% eligible, 1.3% other |
| Top combined rate | 53.00% |
PEI added a 20% bracket on taxable income over $200,000 starting in 2026 and raised its basic personal amount to $15,000.
Prince Edward Island income tax calculator
Quebec
| Taxable income | QC rate |
|---|
| Up to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| Over $132,245 | 25.75% |
| Basic personal amount | $18,952 |
| Credit rate | 14% |
| Deduction for workers | 6% of work income, up to $1,450 |
| Dividend tax credit | 11.7% eligible, 3.42% other |
| Top combined rate | 53.31% |
Quebec cut the QPP base rate to 5.3% (6.3% total for employees) and lowered QPIP premiums for 2026.
Quebec income tax calculator
Saskatchewan
| Taxable income | SK rate |
|---|
| Up to $54,532 | 10.5% |
| $54,532 to $155,805 | 12.5% |
| Over $155,805 | 14.5% |
| Basic personal amount | $20,381 |
| Credit rate | 10.5% |
| Dividend tax credit | 11% eligible, 2.519% other |
| Top combined rate | 47.50% |
Saskatchewan income tax calculator
Yukon
| Taxable income | YT rate |
|---|
| Up to $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% |
| Basic personal amount | $16,452, reduced to $14,829 between $181,440 and $258,482 of net income |
| Credit rate | 6.4% |
| Dividend tax credit | 12.02% eligible, 0.67% other |
| Top combined rate | 48.00% |
Yukon income tax calculator
CPP and QPP
| CPP | QPP (Quebec) |
|---|
| Maximum pensionable earnings | $74,600 | $74,600 |
| Basic exemption | $3,500 | $3,500 |
| Employee rate | 5.95% | 6.3% |
| Self-employed rate | 11.9% | 12.6% |
| Maximum employee contribution | $4,230.45 | $4,479.3 |
| Second ceiling (CPP2/QPP2) | $85,000 | $85,000 |
| CPP2/QPP2 employee rate | 4% | 4% |
| Maximum CPP2/QPP2 employee contribution | $416 | $416 |
EI and QPIP
| Outside Quebec | Quebec |
|---|
| EI maximum insurable earnings | $68,900 | $68,900 |
| EI employee rate | 1.63% | 1.3% |
| EI maximum premium | $1,123.07 | $895.7 |
| QPIP maximum insurable earnings | Not applicable | $103,000 |
| QPIP employee / self-employed rate | Not applicable | 0.43% / 0.764% |
RRSP, TFSA and FHSA
| RRSP dollar limit | $33,810 (or 18% of last year's earned income, if less), deadline March 1, 2027 |
| TFSA annual limit | $7,000 |
| FHSA | $8,000 a year, up to $8,000 carried forward, $40,000 lifetime |
Deadlines for the 2026 tax year
| RRSP contributions deductible for 2026 | March 1, 2027 |
| File your return and pay any balance | April 30, 2027 |
| Self-employed filing deadline | June 15, 2027 (balance still due April 30, 2027) |
Sources