Below are the combined Federal and Provincial tax brackets and marginal tax rates for each province and territory.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $22,769 |
14.00% |
|
$22,770 – $58,523 |
22.00% |
|
$58,524 – $61,200 |
28.50% |
|
$61,201 – $117,045 |
30.50% |
|
$117,046 – $154,259 |
36.00% |
|
$154,260 – $181,440 |
38.00% |
|
$181,441 – $185,111* |
41.29% |
|
$185,112 – $246,813* |
42.29% |
|
$246,814 – $258,482* |
43.29% |
|
$258,483 – $370,220 |
47.00% |
|
$370,221 and up |
48.00% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $24,580 |
14.00% |
|
$24,581 – $25,570 |
19.06% |
|
$25,571 – $41,722* |
22.62% |
|
$41,723 – $50,363 |
19.06% |
|
$50,364 – $58,523 |
21.70% |
|
$58,524 – $100,728 |
28.20% |
|
$100,729 – $115,648 |
31.00% |
|
$115,649 – $117,045 |
32.79% |
|
$117,046 – $140,430 |
38.29% |
|
$140,431 – $181,440 |
40.70% |
|
$181,441 – $190,405** |
43.99% |
|
$190,406 – $258,482** |
46.09% |
|
$258,483 – $265,545 |
49.80% |
|
$265,546 and up |
53.50% |
*Individuals resident in British Columbia on December 31, 2026, with taxable income up to $24,580 generally pay no provincial income tax as a result of a low-income tax reduction. The low-income tax reduction is clawed back on income in excess of $25,570 until the reduction is eliminated, resulting in an additional 3.56% of provincial tax on income between $25,571 and $41,722.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $15,780 |
00.00% |
|
$15,781 – $16,452 |
10.80% |
|
$16,453 – $47,000 |
24.80% |
|
$47,001 – $58,523 |
26.75% |
|
$58,524 – $100,000 |
33.25% |
|
$100,001 – $117,045 |
37.90% |
|
$117,046 – $181,440 |
43.40% |
|
$181,441 – $200,000* |
46.69% |
|
$200,001 – $258,482*,** |
47.54% |
|
$258,483 – $400,000** |
51.25% |
|
$400,001 and up |
50.40% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
**The Manitoba basic personal amount for 2026 ($15,780) is reduced for taxpayers with net income (line 23600) in excess of $200,000 and reaches zero when net income is $400,000 and above. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $22,358 |
14.00% |
|
$22,359 – $49,592* |
26.40% |
|
$49,593 – $52,333 |
23.40% |
|
$52,334 – $58,523 |
28.00% |
|
$58,524 – $104,666 |
34.50% |
|
$104,667 – $117,045 |
36.50% |
|
$181,441 – $200,000* |
46.69% |
|
$117,046 – $181,440 |
42.00% |
|
$181,441 – $193,861** |
45.29% |
|
$193,862 – $258,482** |
48.79% |
|
$258,483 and up |
52.50% |
*Individual resident in New Brunswick on December 31, 2026 with taxable income up to $22,358 pay no provincial income tax as a result of a low-income tax reduction. The low-income reduction is clawed back from income in excess of $22,358 until the reduction is eliminated, resulting in an additional 3% of provincial tax on income between $22,359 and $49,592.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assumes that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $22,774 |
14.00% |
|
$22,775- $24,191* |
22.70% |
|
$24,192 – $30,491* |
38.70% |
|
$30,492 – $44,678 |
22.70% |
|
$44,679 – $58,523 |
28.50% |
|
$58,524 – $89,354 |
35.00% |
|
$89,355 – $117,045 |
36.30% |
|
$117,046 – $159,528 |
41.80% |
|
$159,529 – $181,440 |
43.80% |
|
$181,441 – $223,340** |
47.09% |
|
$223,341 – $258,482** |
49.09% |
|
$258,483 – $285,319 |
52.80% |
|
$285,320 – $570,638 |
53.80% |
|
$570,639 – $1,141,275 |
54.30% |
|
$1,141,276 and up |
54.80% |
*Individual resident in Newfoundland and Labrador on December 31, 2026 with taxable income up to $22,774 pay no provincial income tax as a result of a low-income tax reduction. The low-income reduction is clawed back from income in excess of $24,191 until the reduction is eliminated, resulting in an additional 16% of provincial tax on income between $24,192 and $30,491.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $15,220* |
00.00% |
|
$15,221 – $16,452* |
13.79% |
|
$16,453 – $21,000* |
27.79% |
|
$21,001 – $30,995 |
22.79% |
|
$30,996 – $58,523 |
28.95% |
|
$58,524 – $61,991 |
35.45% |
|
$61,992 – $97,417 |
37.17% |
|
$97,418 – $117,045 |
38.00% |
|
$117,046 – $157,124 |
43.50% |
|
$157,125 – $181,440 |
47.00% |
|
$181,441 – $258,482** |
50.29% |
|
$258,483 and up |
54.00% |
*Individual resident in Nova Scotia on December 31, 2026 with taxable income up to $15,220 pay no provincial income tax as a result of a low-income tax reduction. The low-income reduction is clawed back from income in excess of $15,220 until the reduction is eliminated, resulting in an additional 5.05% of provincial tax on income between $15,221 and $21,000.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $18,930 |
14.00% |
|
$18,931 – $24,870* |
24.10% |
|
$24,871 – $53,891 |
19.05% |
|
$53,892 – $58,523 |
23.15% |
|
$58,524 – $94,901 |
29.65% |
|
$94,902 – $107,785 |
31.48% |
|
$107,786 – $111,810 |
33.89% |
|
$111,811 – $117,045 |
37.91% |
|
$117,046 – $150,000 |
43.41% |
|
$150,001 – $181,440 |
44.97% |
|
$181,441 – $220,000** |
48.26% |
|
$220,001 – $258,482** |
49.82% |
|
$258,483 and up |
53.53% |
*Individual resident in Ontario on December 31, 2026 with taxable income up to $18,930 pay no provincial income tax as a result of a low-income tax reduction. The low-income reduction ($300 of Ontario tax) is clawed back from income in excess of $18,930 until the reduction is eliminated, resulting in an additional 5.05% of provincial tax on income between $18,931 and $24,870.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $18,684 |
14.00% |
|
$18,685 – $23,000 |
23.50% |
|
$23,001 – $30,000* |
28.50% |
|
$30,001 – $33,928 |
23.50% |
|
$33,929 – $58,523 |
27.47% |
|
$58,524 – $65,820 |
33.97% |
|
$65,821 – $106,890 |
37.10% |
|
$106,891 – $117,045 |
38.12% |
|
$117,046 – $142,250 |
43.62% |
|
$142,251 – $181,440 |
45.00% |
|
$181,441 – $258,482** |
48.29% |
|
$258,483 and up |
52.00% |
*Individual resident in Prince Edward Island on December 31, 2026 with taxable income up to $18,684 pay no provincial income tax as a result of a low-income tax reduction. The low-income reduction is clawed back from income in excess of $23,00 until the reduction is eliminated, resulting in an additional 5% of provincial tax on income between $23,001 and $30,000.
**The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $54,345 |
25.69% |
|
$54,346 – $58,523 |
30.69% |
|
$58,524 – $108,680 |
36.12% |
|
$108,681 – $117,045 |
41.12% |
|
$117,046 – $132,245 |
45.71% |
|
$132,246 – $181,440 |
47.46% |
|
$181,441 – $258,482 |
50.21% |
|
$258,483 and up |
53.31% |
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $20,381 |
14.00% |
|
$20,382 – $54,532 |
24.50% |
|
$54,533 – $58,523 |
26.50% |
|
$58,524 – $117,045 |
33.00% |
|
$117,046 – $155,805 |
38.50% |
|
$155,806 – $181,440 |
40.50% |
|
$181,441 – $258,482* |
43.79% |
|
$258,483 and up |
47.50% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $18,198 |
14.00% |
|
$18,199 – $53,003 |
19.90% |
|
$53,004 – $58,523 |
22.60% |
|
$58,524 – $106,009 |
29.10% |
|
$106,010 – $117,045 |
32.70% |
|
$117,046 – $172,346 |
38.20% |
|
$172,347 – $181,440 |
40.05% |
|
$181,441 – $258,482* |
43.34% |
|
$258,483 and up |
47.05% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $19,659 |
14.00% |
|
$19,660 – $55,801 |
18.00% |
|
$55,802 – $58,523 |
21.00% |
|
$58,524 – $111,602 |
27.50% |
|
$111,603 – $117,045 |
29.50% |
|
$117,046 – $181,439 |
35.00% |
|
$181,440 – $258,482* |
40.79% |
|
$258,483 and up |
44.50% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
| Taxable Income | Tax Rate |
|---|---|
|
$0 – $16,452 |
00.00% |
|
$16,453 – $58,523 |
20.40% |
|
$58,524 – $117,045 |
29.50% |
|
$117,046 – $181,440 |
36.90% |
|
$181,441 – $258,482* |
42.23% |
|
$258,453 – $500,000 |
45.80% |
|
$500,001 and up |
48.00% |
*The Federal basic personal amount comprises two elements: the base amount ($14,829 for 2026) and an additional amount ($1,623 for 2026). The additional amount of $1,623 is reduced for individuals with net income in excess of $181,440 and is fully eliminated for individuals with net income in excess of $258,482. The table of marginal tax rates assume that line 23600 net income is equal to taxable income for this purpose.
