Canadian tax brackets for 2026
Every rate schedule that applies to a Canadian resident in 2026: the federal one, plus one for each province and territory. Rates apply to taxable income, and each band charges its own rate on the part of income that falls inside it.
Federal
| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| $258,482 and above | 33% |
The federal basic personal amount for 2026 is $16,452 and grinds down to $14,829 across incomes from $181,440 to $258,482. It is a credit valued at the lowest federal rate, 14%, rather than a deduction from income. Indexation figures, Canada Revenue Agency.
Provinces
Alberta
| Taxable income | Rate |
|---|---|
| $0 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% |
| $370,220 and above | 15% |
Basic personal amount $22,769 for 2026. Source.
British Columbia
| Taxable income | Rate |
|---|---|
| $0 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% |
| $265,545 and above | 20.5% |
Basic personal amount $13,216 for 2026. Source.
Manitoba
| Taxable income | Rate |
|---|---|
| $0 to $47,564 | 10.8% |
| $47,564 to $101,200 | 12.75% |
| $101,200 and above | 17.4% |
Basic personal amount $15,780 for 2026. Source.
New Brunswick
| Taxable income | Rate |
|---|---|
| $0 to $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| $193,861 and above | 19.5% |
Basic personal amount $13,664 for 2026. Source.
Newfoundland and Labrador
| Taxable income | Rate |
|---|---|
| $0 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% |
| $1,141,275 and above | 21.8% |
Basic personal amount $13,094 for 2026. Source.
Nova Scotia
| Taxable income | Rate |
|---|---|
| $0 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% |
| $157,124 and above | 21% |
Basic personal amount $11,932 for 2026. Source.
Ontario
| Taxable income | Rate |
|---|---|
| $0 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% |
| $220,000 and above | 13.16% |
Basic personal amount $12,989 for 2026. Source.
Prince Edward Island
| Taxable income | Rate |
|---|---|
| $0 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% |
| $200,000 and above | 20% |
Basic personal amount $15,000 for 2026. Source.
Quebec
| Taxable income | Rate |
|---|---|
| $0 to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| $132,245 and above | 25.75% |
Basic personal amount $18,952 for 2026. Source.
Saskatchewan
| Taxable income | Rate |
|---|---|
| $0 to $54,532 | 10.5% |
| $54,532 to $155,805 | 12.5% |
| $155,805 and above | 14.5% |
Basic personal amount $20,381 for 2026. Source.
Territories
Northwest Territories
| Taxable income | Rate |
|---|---|
| $0 to $53,003 | 5.9% |
| $53,003 to $106,009 | 8.6% |
| $106,009 to $172,346 | 12.2% |
| $172,346 and above | 14.05% |
Basic personal amount $18,198 for 2026. Source.
Nunavut
| Taxable income | Rate |
|---|---|
| $0 to $55,801 | 4% |
| $55,801 to $111,602 | 7% |
| $111,602 to $181,439 | 9% |
| $181,439 and above | 11.5% |
Basic personal amount $19,659 for 2026. Source.
Yukon
| Taxable income | Rate |
|---|---|
| $0 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% |
| $500,000 and above | 15% |
Basic personal amount $16,452 for 2026. Source.
How to read a bracket table
A rate applies only to the slice of income inside its band. Someone with taxable income of $70,000 in a province whose first band ends at $50,000 pays the lower rate on the first $50,000 and the higher rate on the remaining $20,000, not the higher rate on everything.
Federal and provincial schedules stack. Both run over the same taxable income, so the rate on your next dollar is the federal rate for that income plus the provincial rate for that income. That combined figure is what the income tax estimator reports as the rate on the next dollar.
Surtaxes, low income reductions, and the many credits each region offers sit outside these tables. Quebec also administers its own income tax, which is why its schedule comes from Revenu Quebec rather than from the federal rate table.