Personal income tax
Current year tax rates and income brackets (2026)
- For income earned in: 2026
- Applied to: 2026 tax return (to be filed in 2027)
Provincial or territorial income tax rates apply in addition to federal income tax rates. The tax rates are split up into income brackets. Each rate applies only to the corresponding income bracket, not to all income.
Federal rate for 2026
The rate is determined by the Government of Canada.
| Each portion of your taxable income | ||
|---|---|---|
| from | up to | is taxed at |
| $0 | $58,523 | 14% |
| $58,523.01 | $117,045 | 20.5% |
| $117,045.01 | $181,440 | 26% |
| $181,440.01 | $258,482 | 29% |
| $258,482.01 | unlimited | 33% |
Provincial or territorial rates for 2026
The rate is determined by your province or territory of residence on December 31, 2026.
-
AlbertaAlberta rate: 2026 Each portion of your taxable income from up to is taxed at $0 $61,200 8% $61,200.01 $154,259 10% $154,259.01 $185,111 12% $185,111.01 $246,813 13% $246,813.01 $370,220 14% $370,220.01 unlimited 15% -
British ColumbiaBritish Columbia rate: 2026 Each portion of your taxable income from up to is taxed at $0 $50,363 5.6% $50,363.01 $100,728 7.7% $100,728.01 $115,648 10.5% $115,648.01 $140,430 12.29% $140,430.01 $190,405 14.7% $190,405.01 $265,545 16.8% $265,545.01 unlimited 20.5% -
ManitobaManitoba rate: 2026 Each portion of your taxable income from up to is taxed at $0 $47,564 10.8% $47,564.01 $101,200 12.75% $101,200.01 unlimited 17.4% -
New BrunswickNew Brunswick rate: 2026 Each portion of your taxable income from up to is taxed at $0 $52,333 9.4% $52,333.01 $104,666 14% $104,666.01 $193,861 16% $193,861.01 unlimited 19.5% -
Newfoundland and LabradorNewfoundland and Labrador rate: 2026 Each portion of your taxable income from up to is taxed at $0 $44,678 8.7% $44,678.01 $89,354 14.5% $89,354.01 $159,528 15.8% $159,528.01 $223,340 17.8% $223,340.01 $285,319 19.8% $285,319.01 $570,638 20.8% $570,638.01 $1,141,275 21.3% $1,141,275.01 unlimited 21.8% -
Northwest TerritoriesNorthwest Territories rate: 2026 Each portion of your taxable income from up to is taxed at $0 $53,003 5.9% $53,003.01 $106,009 8.6% $106,009.01 $172,346 12.2% $172,346.01 unlimited 14.05% -
Nova ScotiaNova Scotia rate: 2026 Each portion of your taxable income from up to is taxed at $0 $30,995 8.79% $30,995.01 $61,991 14.95% $61,991.01 $97,417 16.67% $97,417.01 $157,124 17.5% $157,124.01 unlimited 21% -
NunavutNunavut rate: 2026 Each portion of your taxable income from up to is taxed at $0 $55,801 4% $55,801.01 $111,602 7% $111,602.01 $181,439 9% $181,439.01 unlimited 11.5% -
OntarioOntario rate: 2026 Each portion of your taxable income from up to is taxed at $0 $53,891 5.05% $53,891.01 $107,785 9.15% $107,785.01 $150,000 11.16% $150,000.01 $220,000 12.16% $220,000.01 unlimited 13.16% -
Prince Edward IslandPrince Edward Island rate: 2026 Each portion of your taxable income from up to is taxed at $0 $33,928 9.5% $33,928.01 $65,820 13.47% $65,820.01 $106,890 16.6% $106,890.01 $142,520 17.62% $142,520.01 $200,000 19% $200,000.01 unlimited 20% -
QuebecRefer to Revenu Québec's income tax rates.
-
SaskatchewanSaskatchewan rate: 2026 Each portion of your taxable income from up to is taxed at $0 $54,532 10.5% $54,532.01 $155,805 12.5% $155,805.01 unlimited 14.5% -
YukonYukon rate: 2026 Each portion of your taxable income from up to is taxed at $0 $58,523 6.4% $58,523.01 $117,045 9% $117,045.01 $181,440 10.9% $181,440.01 $500,000 12.8% $500,000.01 unlimited 15%
Adjustments to income brackets
Each year, income bracket thresholds increase based on inflation. Certain other personal income tax and benefit amounts are also adjusted based on inflation.
Refer to: Indexation adjustment amounts