2026 tax year
Canada Tax Brackets 2026
Federal and provincial income tax rates, basic personal amounts, and CPP and EI limits.
Canada Tax Brackets 2026
These are the official 2026 federal and provincial income tax brackets, used for paycheque withholding during 2026 and for the tax return you file by April 30, 2027.
Each rate only applies to the income inside its bracket. Your provincial tax is set by the province you lived in on December 31. Use the income tax calculator to see your exact tax and take-home pay.
Federal Tax Brackets 2026
Change is the rise in each bracket's upper limit from 2025.
| Taxable income | Rate | Change |
|---|---|---|
| Up to $58,523 | 14% | +2.0% |
| $58,523 to $117,045 | 20.5% | +2.0% |
| $117,045 to $181,440 | 26% | +2.0% |
| $181,440 to $258,482 | 29% | +2.0% |
| Over $258,482 | 33% |
Provincial and Territorial Tax Brackets 2026
Quebec's top combined rate is after the 16.5% federal abatement.
| Province | Brackets | Basic personal amount | Top combined |
|---|---|---|---|
| Ontario | 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% | $12,989 | 46.16% |
| Quebec | Up to $54,345: 14% $54,345 to $108,680: 19% $108,680 to $132,245: 24% Over $132,245: 25.75% | $18,952 | 53.305% |
| British Columbia | 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% | $13,216 | 53.5% |
| Alberta | 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% | $22,769 | 48% |
| Manitoba | Up to $47,000: 10.8% $47,000 to $100,000: 12.75% Over $100,000: 17.4% | $15,780 | 50.4% |
| Saskatchewan | Up to $54,532: 10.5% $54,532 to $155,805: 12.5% Over $155,805: 14.5% | $20,381 | 47.5% |
| Nova Scotia | 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% | $11,932 | 54% |
| New Brunswick | Up to $52,333: 9.4% $52,333 to $104,666: 14% $104,666 to $193,861: 16% Over $193,861: 19.5% | $13,664 | 52.5% |
| Newfoundland and Labrador | 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% | $13,094 | 54.8% |
| Prince Edward Island | Up to $33,928: 9.5% $33,928 to $65,820: 13.47% $65,820 to $106,890: 16.6% $106,890 to $142,520: 17.62% $142,520 to $200,000: 19% Over $200,000: 20% | $15,000 | 53% |
| Northwest Territories | 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% | $18,198 | 47.05% |
| Yukon | 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% | $16,452 | 48% |
| Nunavut | Up to $55,801: 4% $55,801 to $111,602: 7% $111,602 to $181,439: 9% Over $181,439: 11.5% | $19,659 | 44.5% |
Key Amounts for 2026
| Amount | 2026 | Change |
|---|---|---|
| Basic personal amount (federal) | $16,452 | +2.0% |
| CPP maximum pensionable earnings | $74,600 | +4.6% |
| CPP maximum contribution (employee) | $4,230.45 | +4.9% |
| CPP2 earnings ceiling | $85,000 | +4.7% |
| CPP2 maximum contribution | $416.00 | +5.1% |
| EI maximum insurable earnings | $68,900 | +4.9% |
| EI maximum premium (outside Quebec) | $1,123.07 | +4.2% |
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Frequently asked questions
What are the federal tax brackets for 2026?
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%.
What is the basic personal amount for 2026?
$16,452 federally, reduced to $14,829 for incomes over $181,440. Provincial amounts are in the table above.
What is the lowest federal tax rate in 2026?
14% on taxable income up to $58,523.
When do the 2026 tax brackets apply?
To income earned from January 1 to December 31, 2026. Employers use them for payroll withholding during 2026, and you use them on the return you file by April 30, 2027.
Tax brackets by year
Figures for 2026. Sources: CRA income tax rates. Estimates for planning, not tax advice.
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