Federal brackets 2026
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Provincial and territorial brackets 2026
| Province / territory | Brackets and rates |
|---|---|
| Alberta | 8% to $61,200 · 10% to $154,259 · 12% to $185,111 · 13% to $246,813 · 14% to $370,220 · 15% above |
| British Columbia | 5.6% to $50,363 · 7.7% to $100,728 · 10.5% to $115,648 · 12.29% to $140,430 · 14.7% to $190,405 · 16.8% to $265,545 · 20.5% above |
| Manitoba | 10.8% to $47,000 · 12.75% to $100,000 · 17.4% above |
| New Brunswick | 9.4% to $52,333 · 14% to $104,666 · 16% to $193,861 · 19.5% above |
| Newfoundland and Labrador | 8.7% to $44,678 · 14.5% to $89,354 · 15.8% to $159,528 · 17.8% to $223,340 · 19.8% to $285,319 · 20.8% to $570,638 · 21.3% to $1,141,275 · 21.8% above |
| Nova Scotia | 8.79% to $30,995 · 14.95% to $61,991 · 16.67% to $97,417 · 17.5% to $157,124 · 21% above |
| Northwest Territories | 5.9% to $53,003 · 8.6% to $106,009 · 12.2% to $172,346 · 14.05% above |
| Nunavut | 4% to $55,801 · 7% to $111,602 · 9% to $181,439 · 11.5% above |
| Ontario | 5.05% to $53,891 · 9.15% to $107,785 · 11.16% to $150,000 · 12.16% to $220,000 · 13.16% above (plus surtax) |
| Prince Edward Island | 9.5% to $33,928 · 13.47% to $65,820 · 16.6% to $106,890 · 17.62% to $142,520 · 19% to $200,000 · 20% above |
| Quebec | 14% to $54,345 · 19% to $108,680 · 24% to $132,245 · 25.75% above |
| Saskatchewan | 10.5% to $54,532 · 12.5% to $155,805 · 14.5% above |
| Yukon | 6.4% to $58,523 · 9% to $117,045 · 10.9% to $181,440 · 12.8% to $500,000 · 15% above |
Worked example: $95,000 in Ontario
Taxable income $95,000, Ontario, 2026
The top dollar sits in the 20.5% federal bracket and the 9.15% Ontario bracket, a combined 29.65%. After credits, CPP and EI on employment income of this size, total income tax is about $18,516.
Combined bracket rate29.65%before surtaxes and credits
- Federal bracket
- 20.5%
- Ontario bracket
- 9.15%
- Total income tax
- $18,516employment income, basic credits
Changes for 2026
The lowest federal rate is 14% for the whole year (it was 15% until June 2025). British Columbia’s lowest rate rose to 5.60% from July 2026 and applies to the full 2026 year on the return. Prince Edward Island added a 20% bracket above $200,000. Alberta’s 8% bracket on the first $61,200, introduced in 2025, continues.