Federal income tax brackets, 2026
Each portion of taxable income is taxed at the rate for its bracket.
Last checked October 28, 2026Next check November 28, 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% |
Source: CRA: Current year tax rates and income brackets (2026) (page dated June 25, 2026) official
Basic personal amount
$16,452
This is the maximum. The official page also gives a minimum of $14,829.
The CRA payroll page gives a maximum and a minimum amount; the amount depends on net income (see the CRA page).
Source: CRA: Payroll Deductions Tables (T4032), general information, 2026 federal basic personal amount (page dated December 17, 2025) official
These are the published brackets and rates, not a tax calculation. Bracket limits change every year, and the province or territory you lived in on December 31 sets your provincial or territorial rates. General information only, not tax advice.