Federal brackets, 2026
The lowest federal rate is 14% for the full year. Brackets rose 2% for inflation, and the basic personal amount is $16,452, reduced to $14,829 for net incomes above $258,482.
| Taxable income | Rate |
|---|
| Up to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Provinces and territories at a glance
| Province or territory | Basic personal amount | Lowest rate | Top rate | Top combined |
|---|
| Alberta | $22,769 | 8% | 15% | 48.00% |
| British Columbia | $13,216 | 5.6% | 20.5% | 53.50% |
| Manitoba | $15,780 | 10.8% | 17.4% | 50.40% |
| New Brunswick | $13,664 | 9.4% | 19.5% | 52.50% |
| Newfoundland and Labrador | $13,094 | 8.7% | 21.8% | 54.80% |
| Northwest Territories | $18,198 | 5.9% | 14.05% | 47.05% |
| Nova Scotia | $11,932 | 8.79% | 21% | 54.00% |
| Nunavut | $19,659 | 4% | 11.5% | 44.50% |
| Ontario | $12,989 | 5.05% | 13.16% | 53.53% |
| Prince Edward Island | $15,000 | 9.5% | 20% | 53.00% |
| Quebec | $18,952 | 14% | 25.75% | 53.31% |
| Saskatchewan | $20,381 | 10.5% | 14.5% | 47.50% |
| Yukon | $16,452 | 6.4% | 15% | 48.00% |
Alberta brackets, 2026
| Taxable income | Rate |
|---|
| Up to $61,200 | 8% |
| $61,200 to $154,259 | 10% |
| $154,259 to $185,111 | 12% |
| $185,111 to $246,813 | 13% |
| $246,813 to $370,220 | 14% |
| Over $370,220 | 15% |
British Columbia brackets, 2026
| Taxable income | Rate |
|---|
| Up to $50,363 | 5.6% |
| $50,363 to $100,728 | 7.7% |
| $100,728 to $115,648 | 10.5% |
| $115,648 to $140,430 | 12.29% |
| $140,430 to $190,405 | 14.7% |
| $190,405 to $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Manitoba brackets, 2026
| Taxable income | Rate |
|---|
| Up to $47,000 | 10.8% |
| $47,000 to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
New Brunswick brackets, 2026
| Taxable income | Rate |
|---|
| Up to $52,333 | 9.4% |
| $52,333 to $104,666 | 14% |
| $104,666 to $193,861 | 16% |
| Over $193,861 | 19.5% |
Newfoundland and Labrador brackets, 2026
| Taxable income | Rate |
|---|
| Up to $44,678 | 8.7% |
| $44,678 to $89,354 | 14.5% |
| $89,354 to $159,528 | 15.8% |
| $159,528 to $223,340 | 17.8% |
| $223,340 to $285,319 | 19.8% |
| $285,319 to $570,638 | 20.8% |
| $570,638 to $1,141,275 | 21.3% |
| Over $1,141,275 | 21.8% |
Northwest Territories brackets, 2026
| Taxable income | Rate |
|---|
| Up to $53,003 | 5.9% |
| $53,003 to $106,009 | 8.6% |
| $106,009 to $172,346 | 12.2% |
| Over $172,346 | 14.05% |
Nova Scotia brackets, 2026
| Taxable income | Rate |
|---|
| Up to $30,995 | 8.79% |
| $30,995 to $61,991 | 14.95% |
| $61,991 to $97,417 | 16.67% |
| $97,417 to $157,124 | 17.5% |
| Over $157,124 | 21% |
Nunavut brackets, 2026
| Taxable income | Rate |
|---|
| Up to $55,801 | 4% |
| $55,801 to $111,602 | 7% |
| $111,602 to $181,439 | 9% |
| Over $181,439 | 11.5% |
Ontario brackets, 2026
| Taxable income | Rate |
|---|
| Up to $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Prince Edward Island brackets, 2026
| Taxable income | Rate |
|---|
| Up to $33,928 | 9.5% |
| $33,928 to $65,820 | 13.47% |
| $65,820 to $106,890 | 16.6% |
| $106,890 to $142,250 | 17.62% |
| $142,250 to $200,000 | 19% |
| Over $200,000 | 20% |
Quebec brackets, 2026
| Taxable income | Rate |
|---|
| Up to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| Over $132,245 | 25.75% |
Saskatchewan brackets, 2026
| Taxable income | Rate |
|---|
| Up to $54,532 | 10.5% |
| $54,532 to $155,805 | 12.5% |
| Over $155,805 | 14.5% |
Yukon brackets, 2026
| Taxable income | Rate |
|---|
| Up to $58,523 | 6.4% |
| $58,523 to $117,045 | 9% |
| $117,045 to $181,440 | 10.9% |
| $181,440 to $500,000 | 12.8% |
| Over $500,000 | 15% |
How brackets work
Each rate applies only to the income inside its bracket. On $70,000 of taxable income, federal tax is 14% of the first $58,523 plus 20.5% of the remaining $11,477, about $10,546 before credits. Credits for the basic personal amount, CPP, EI and the Canada employment amount then reduce it. To see your own figure, use the income tax calculator.
Frequently asked questions
What is the lowest federal tax rate in 2026?
It is 14% on the first $58,523 of taxable income, for the whole year. In 2025 the rate was a blended 14.5% because the cut took effect on July 1, 2025.
Which province has the lowest top tax rate?
Among provinces, Saskatchewan has the lowest top combined rate, 47.50%. Nunavut is lowest overall at 44.50%.
Which provinces changed rates during 2026?
B.C. raised its lowest rate to 5.60%, P.E.I. added a 20% bracket over $200,000, and Newfoundland and Labrador raised its basic personal amount to $13,094. All three apply to the full 2026 year.
Sources