Canadian Tax Brackets 2026 — Federal & All Provinces
Complete 2026 marginal tax rates for Canada. Interactive calculator showing federal + provincial combined rates, marginal vs effective tax rate.
Canada uses a graduated (progressive) tax system where higher income is taxed at higher rates. But the higher rates only apply to income within each bracket — not to all your income. Understanding your marginal rate (the rate on your next dollar) versus your effective rate (average tax on all income) is essential for smart tax planning. This guide covers federal brackets plus all 10 provinces for the 2026 tax year.
2026 Federal Tax Brackets
Taxable Income
Federal Rate
Tax on Bracket
$0 – $57,375
15%
Up to $8,606
$57,376 – $114,750
20.5%
Up to $11,762
$114,751 – $158,519
26%
Up to $11,380
$158,520 – $220,000
29%
Up to $17,829
Over $220,000
33%
33% on excess
Basic Personal Amount 2026: The federal basic personal amount is $16,129 (2025 indexed amount; 2026 expected ~$16,514). This creates a 15% federal non-refundable credit of approximately $2,419 — effectively meaning the first ~$16,514 of income is tax-free federally.
Tax Bracket Calculator — Federal + Provincial
Calculate Your 2026 Combined Tax
Federal tax (before credits):
Federal basic personal credit (15%):
Net federal tax:
Estimated provincial tax:
Total estimated tax:
Effective tax rate:
Marginal rate (federal + provincial):
Provincial Tax Brackets 2026
Ontario
$0–$51,446
5.05%
$51,447–$102,894
9.15%
$102,895–$150,000
11.16%
$150,001–$220,000
12.16%
Over $220,000
13.16%
British Columbia
$0–$45,654
5.06%
$45,655–$91,310
7.70%
$91,311–$104,835
10.50%
$104,836–$127,299
12.29%
$127,300–$172,602
14.70%
$172,603–$240,716
16.80%
Over $240,716
20.50%
Alberta
$0–$148,269
10%
$148,270–$177,922
12%
$177,923–$237,230
13%
$237,231–$355,845
14%
Over $355,845
15%
Quebec
$0–$51,780
14%
$51,781–$103,545
19%
$103,546–$126,000
24%
Over $126,000
25.75%
Manitoba
$0–$47,000
10.8%
$47,001–$100,000
12.75%
Over $100,000
17.4%
Saskatchewan
$0–$49,720
10.5%
$49,721–$142,058
12.5%
Over $142,058
14.5%
Nova Scotia
$0–$29,590
8.79%
$29,591–$59,180
14.95%
$59,181–$93,000
16.67%
$93,001–$150,000
17.50%
Over $150,000
21.00%
New Brunswick
$0–$49,958
9.40%
$49,959–$99,916
14.00%
$99,917–$185,064
16.00%
Over $185,064
19.50%
PEI
$0–$32,656
9.80%
$32,657–$64,313
13.80%
$64,314–$105,000
16.70%
$105,001–$140,000
18.00%
Over $140,000
18.75%
Newfoundland & Labrador
$0–$43,198
8.70%
$43,199–$86,395
14.50%
$86,396–$154,244
15.80%
$154,245–$215,943
17.80%
$215,944–$275,870
19.80%
Over $275,870
21.80%
Marginal vs. Effective Tax Rate — What's the Difference?
Your marginal tax rate is the rate you pay on your next dollar of income. It's the relevant rate for deciding whether to contribute to an RRSP, earn additional income, or make a deductible investment. For most Canadians, the combined federal + provincial marginal rate ranges from about 20% to 54%.
Your effective tax rate is the total taxes paid divided by your total income. Because lower brackets are taxed at lower rates, your effective rate is always lower than your marginal rate. A person with $100,000 of taxable income in Ontario has a marginal rate of ~43.41% (federal 26% + Ontario 9.15%) but an effective rate of roughly 25–28%.
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