The tables below show the 2026 Canadian tax brackets for each province and territory, including the combined federal and provincial marginal tax rates.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $15,780 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $15,220* | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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 | 53.00% |
*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.
Combined Federal & Provincial Marginal Tax Rates
| 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% |
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Provincial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Territorial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $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.
Combined Federal & Territorial Marginal Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 – $16,452 | 0.00% |
| $16,453 – $58,523 | 20.40% |
| $58,524 – $117,045 | 29.50% |
| $117,046 – $181,440 | 36.90% |
| $181,441 – $258,482* | 42.23% |
| $258,483 – $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.
