Personal income tax

Current year tax rates and income brackets (2026)

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.

Federal rate: 2026
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.

  • Alberta
    Alberta 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 Columbia
    British 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%
  • Manitoba
    Manitoba 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 Brunswick
    New 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 Labrador
    Newfoundland 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 Territories
    Northwest 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 Scotia
    Nova 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%
  • Nunavut
    Nunavut 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%
  • Ontario
    Ontario 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 Island
    Prince 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%
  • Quebec

    Refer to Revenu Québec's income tax rates.

  • Saskatchewan
    Saskatchewan 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%
  • Yukon
    Yukon 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

How tax rates and brackets work

Learn how you are taxed at different rates based on your income level.

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2026-06-25