Canadian Income Tax Rates by Province, 2026
The federal schedule plus all 13 provinces and territories: brackets, basic personal amount and any phase-out, the non-refundable credit rate, Ontario's surtax and health premium, Quebec's federal abatement, and the 2% payroll tax the Northwest Territories and Nunavut withhold from gross pay.
14 rows, verified 2026-09-12 to 2026-09-16, per row · CC BY 4.0, attribute to worklets.ai
| Jurisdiction | Level | Brackets | Top rate | Basic personal amount | Credit rate | Payroll tax | Verified |
|---|---|---|---|---|---|---|---|
| Canada | Federal | 5 | 33% | $16,452 | 14% | — | 2026-09-12 |
| Alberta | Province | 6 | 15% | $22,769 | 8% | — | 2026-09-12 |
| British Columbia | Province | 7 | 20.5% | $13,216 | 5.6% | — | 2026-09-16 |
| Manitoba | Province | 3 | 17.4% | $15,780 | 10.8% | — | 2026-09-12 |
| New Brunswick | Province | 4 | 19.5% | $13,664 | 9.4% | — | 2026-09-12 |
| Newfoundland and Labrador | Province | 8 | 21.8% | $13,094 | 8.7% | — | 2026-09-16 |
| Nova Scotia | Province | 5 | 21% | $11,932 | 8.79% | — | 2026-09-12 |
| Northwest Territories | Territory | 4 | 14.05% | $18,198 | 5.9% | 2% | 2026-09-12 |
| Nunavut | Territory | 4 | 11.5% | $19,659 | 4% | 2% | 2026-09-12 |
| Ontario | Province | 5 | 13.16% | $12,989 | 5.05% | — | 2026-09-12 |
| Prince Edward Island | Province | 6 | 20% | $15,000 | 9.5% | — | 2026-09-16 |
| Quebec | Province | 4 | 25.75% | $18,952 | 14% | — | 2026-09-12 |
| Saskatchewan | Province | 3 | 14.5% | $20,381 | 10.5% | — | 2026-09-12 |
| Yukon | Territory | 5 | 15% | $16,452 | 6.4% | — | 2026-09-12 |
Where these figures come from
Figures are read from the CRA's T4127 Payroll Deductions Formulas and the per-province T4032 guides, with Revenu Québec's TP-1015.3-V for Quebec. 2026 had a mid-year edition: the 122nd (1 January) was superseded on 1 July by the 123rd, which moved British Columbia's lowest rate, Newfoundland and Labrador's basic personal amount and Prince Edward Island's top bracket. The CRA publishes two numbers on a mid-year change — the annual rate for the tax year and a prorated rate for the remaining pay periods — and this table carries the annual figure, because the prorated one is a payroll mechanic nobody is actually charged.
Using this data
Released under CC BY 4.0 — reuse it commercially or otherwise, with attribution to worklets.ai. The table above is generated from the same module the calculators run on and rebuilt on every deploy, so the download and the calculator cannot disagree. Mirrored on Hugging Face and Kaggle.
FAQ
Why do the Northwest Territories and Nunavut have a payroll tax column?
Because both withhold 2% of gross employment income on top of territorial income tax, and almost no calculator surfaces it. It has no ceiling, no exemption and no offsetting credit, it cannot be deducted from personal income tax, and it does not appear on the T4. It also follows where you work rather than where you live — territorial income tax keys off residence on 31 December, the payroll tax off where the income was earned.
What is the credit rate column?
The rate at which non-refundable credits — the basic personal amount, the age amount and the rest — reduce tax. It is each jurisdiction's lowest bracket rate, which is why it moves when the lowest rate moves, as British Columbia's did in the July edition.
Does this include the Canada employment amount?
Yes, as its own column. The T4127 carries it as factor K4: a flat credit every employee receives with no form to file and nothing to claim. A calculator built up from bracket tables alone misses it entirely and overstates federal tax for every employed person in the country. Yukon mirrors it territorially.
What is excluded?
Ontario's low-income reduction can be enlarged by dependant amounts, which this table does not model, and Quebec's drug-plan premium is outside it. Both are stated in the exclusions field of the download rather than silently omitted.