Income tax brackets and rates, 2026
Federal brackets and rates, then each province and territory. Provincial and territorial tax is paid in addition to federal tax, on the same taxable income.
Federal brackets, 2026
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $58,523 | 14% |
| $58,523 | $117,045 | 20.5% |
| $117,045 | $181,440 | 26% |
| $181,440 | $258,482 | 29% |
| $258,482 | No upper limit | 33% |
Federal basic personal amount: $16,452 maximum and $14,829 minimum. The CRA payroll page gives a maximum and a minimum amount; the amount depends on net income (see the CRA page).
Brackets: canada.ca official. Basic personal amount: canada.ca official.
Provinces and territories, 2026
Open a province or territory for all its brackets and the source.
| Province or territory | Lowest rate | Top rate | Basic personal amount | Rates from |
|---|---|---|---|---|
| Alberta | 8% | 15% over $370,220 | $22,769 | canada.ca official |
| British Columbia | 5.6% | 20.5% over $265,545 | $13,216 | canada.ca official |
| Manitoba | 10.8% | 17.4% over $101,200 | $15,780 | canada.ca official |
| New Brunswick | 9.4% | 19.5% over $193,861 | $13,664 | canada.ca official |
| Newfoundland and Labrador | 8.7% | 21.8% over $1,141,275 | $11,188 | canada.ca official |
| Northwest Territories | 5.9% | 14.05% over $172,346 | $18,198 | canada.ca official |
| Nova Scotia | 8.79% | 21% over $157,124 | $11,932 | canada.ca official |
| Nunavut | 4% | 11.5% over $181,439 | $19,659 | canada.ca official |
| Ontario | 5.05% | 13.16% over $220,000 | $12,989 | canada.ca official |
| Prince Edward Island | 9.5% | 20% over $200,000 | $15,000 | canada.ca official |
| Québec | 14% | 25.75% over $132,245 | Not shown yet | revenuquebec.ca official |
| Saskatchewan | 10.5% | 14.5% over $155,805 | $20,381 | canada.ca official |
| Yukon | 6.4% | 15% over $500,000 | $16,452 | canada.ca official |
Alberta8% to 15%
Top rate over $370,220
Basic personal amount: $22,769
Rates from: canada.ca official
British Columbia5.6% to 20.5%
Top rate over $265,545
Basic personal amount: $13,216
Rates from: canada.ca official
Manitoba10.8% to 17.4%
Top rate over $101,200
Basic personal amount: $15,780
Rates from: canada.ca official
New Brunswick9.4% to 19.5%
Top rate over $193,861
Basic personal amount: $13,664
Rates from: canada.ca official
Newfoundland and Labrador8.7% to 21.8%
Top rate over $1,141,275
Basic personal amount: $11,188
Rates from: canada.ca official
Northwest Territories5.9% to 14.05%
Top rate over $172,346
Basic personal amount: $18,198
Rates from: canada.ca official
Nova Scotia8.79% to 21%
Top rate over $157,124
Basic personal amount: $11,932
Rates from: canada.ca official
Nunavut4% to 11.5%
Top rate over $181,439
Basic personal amount: $19,659
Rates from: canada.ca official
Ontario5.05% to 13.16%
Top rate over $220,000
Basic personal amount: $12,989
Rates from: canada.ca official
Prince Edward Island9.5% to 20%
Top rate over $200,000
Basic personal amount: $15,000
Rates from: canada.ca official
Québec14% to 25.75%
Top rate over $132,245
Basic personal amount: Not shown yet
Rates from: revenuquebec.ca official
Saskatchewan10.5% to 14.5%
Top rate over $155,805
Basic personal amount: $20,381
Rates from: canada.ca official
Yukon6.4% to 15%
Top rate over $500,000
Basic personal amount: $16,452
Rates from: canada.ca official
What changed
- Jun 25, 2026The CRA's 2026 rates and brackets page was last dated June 25, 2026 (the 2026 federal lowest rate is 14%).
- Apr 17, 2026British Columbia's rates page was updated: 2026 lowest rate 5.60%, the 2025 rate was 5.06%.
Dates are the dates shown on the official pages.
Before you rely on this
These are the published brackets and rates for the tax year shown, not a tax calculation. Your tax depends on your taxable income, credits and deductions, and the province or territory you lived in on December 31. Bracket limits change every year. Confirm on the official page, or ask the CRA or a tax professional.