{
 "title": "Canadian federal, provincial and territorial income tax rates, 2026",
 "description": "One row for the federal schedule and one for each of the 13 provinces and territories: full bracket schedule, basic personal amount and any phase-out, the rate credits are valued at, Ontario's surtax and health premium, Quebec's 16.5% federal abatement, the Canada employment amount, Quebec's deduction for workers, the British Columbia and Ontario low-income tax reductions, and the 2% payroll tax the Northwest Territories and Nunavut withhold outside the income tax system. Every row carries the date it was checked and a link to the authority that publishes it.",
 "license": "CC BY 4.0 — attribute to worklets.ai",
 "generated": "2026-10-08",
 "rows": [
  {
   "jurisdiction": "CA",
   "jurisdiction_name": "Canada",
   "level": "federal",
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   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
   "tax_reduction_rate": 0,
   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
   "payroll_tax_rate": 0,
   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan.html",
   "verified_at": "2026-09-12",
   "calculator_url": "https://worklets.ai/canada/paycheck-calculator"
  },
  {
   "jurisdiction": "AB",
   "jurisdiction_name": "Alberta",
   "level": "province",
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   "basic_personal_amount": 22769,
   "basic_personal_amount_min": 22769,
   "bpa_phase_out_start": null,
   "bpa_phase_out_end": null,
   "credit_rate": 0.08,
   "employment_amount": 0,
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   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
   "tax_reduction_rate": 0,
   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
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   "verified_at": "2026-09-12",
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   "jurisdiction": "BC",
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   "pension_plan": "cpp",
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  },
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   "jurisdiction": "MB",
   "jurisdiction_name": "Manitoba",
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   "employment_amount": 0,
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   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
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   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
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   "payroll_tax_verified_at": "",
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   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/manitoba"
  },
  {
   "jurisdiction": "NB",
   "jurisdiction_name": "New Brunswick",
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   "top_rate": 0.195,
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   "basic_personal_amount_min": 13664,
   "bpa_phase_out_start": null,
   "bpa_phase_out_end": null,
   "credit_rate": 0.094,
   "employment_amount": 0,
   "worker_deduction_rate": 0,
   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
   "tax_reduction_rate": 0,
   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
   "payroll_tax_rate": 0,
   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan.html",
   "verified_at": "2026-09-12",
   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/new-brunswick"
  },
  {
   "jurisdiction": "NL",
   "jurisdiction_name": "Newfoundland and Labrador",
   "level": "province",
   "tax_year": 2026,
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   "basic_personal_amount_min": 13094,
   "bpa_phase_out_start": null,
   "bpa_phase_out_end": null,
   "credit_rate": 0.087,
   "employment_amount": 0,
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   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
   "tax_reduction_rate": 0,
   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
   "payroll_tax_rate": 0,
   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jul/t4127-jul-payroll-deductions-formulas.html",
   "verified_at": "2026-09-16",
   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/newfoundland-and-labrador"
  },
  {
   "jurisdiction": "NS",
   "jurisdiction_name": "Nova Scotia",
   "level": "province",
   "tax_year": 2026,
   "brackets": "0-30995@0.0879;30995-61991@0.1495;61991-97417@0.1667;97417-157124@0.175;157124-@0.21",
   "top_rate": 0.21,
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   "bpa_phase_out_start": null,
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   "credit_rate": 0.0879,
   "employment_amount": 0,
   "worker_deduction_rate": 0,
   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
   "tax_reduction_max": 0,
   "tax_reduction_threshold": 0,
   "tax_reduction_rate": 0,
   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
   "payroll_tax_rate": 0,
   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan.html",
   "verified_at": "2026-09-12",
   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/nova-scotia"
  },
  {
   "jurisdiction": "NT",
   "jurisdiction_name": "Northwest Territories",
   "level": "territory",
   "tax_year": 2026,
   "brackets": "0-53003@0.059;53003-106009@0.086;106009-172346@0.122;172346-@0.1405",
   "top_rate": 0.1405,
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   "credit_rate": 0.059,
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   "worker_deduction_max": 0,
   "tax_reduction_kind": "",
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   "tax_reduction_threshold": 0,
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   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
   "surtax": "",
   "health_premium_max": null,
   "pension_plan": "cpp",
   "ei_rate": 0.0163,
   "federal_abatement": 0,
   "payroll_tax_rate": 0.02,
   "payroll_tax_source_url": "https://www.fin.gov.nt.ca/en/services/payroll-tax/payroll-tax-employees",
   "payroll_tax_verified_at": "2026-09-16",
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   "verified_at": "2026-09-12",
   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/northwest-territories"
  },
  {
   "jurisdiction": "NU",
   "jurisdiction_name": "Nunavut",
   "level": "territory",
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   "basic_personal_amount": 19659,
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   "tax_reduction_source_url": "",
   "tax_reduction_verified_at": "",
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   "health_premium_max": null,
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   "federal_abatement": 0,
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   "payroll_tax_source_url": "https://www.gov.nu.ca/sites/default/files/documents/2021-10/PayrollTaxAct.pdf",
   "payroll_tax_verified_at": "2026-09-16",
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  },
  {
   "jurisdiction": "ON",
   "jurisdiction_name": "Ontario",
   "level": "province",
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   "tax_reduction_kind": "double_basic",
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   "tax_reduction_verified_at": "2026-09-16",
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   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.ontario.ca/page/personal-income-tax",
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   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/ontario"
  },
  {
   "jurisdiction": "PE",
   "jurisdiction_name": "Prince Edward Island",
   "level": "province",
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   "calculator_url": "https://worklets.ai/canada/paycheck-calculator/prince-edward-island"
  },
  {
   "jurisdiction": "QC",
   "jurisdiction_name": "Quebec",
   "level": "province",
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   "worker_deduction_max": 1450,
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   "payroll_tax_source_url": "",
   "payroll_tax_verified_at": "",
   "source_url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/",
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  },
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   "jurisdiction": "SK",
   "jurisdiction_name": "Saskatchewan",
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  },
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   "jurisdiction": "YT",
   "jurisdiction_name": "Yukon",
   "level": "territory",
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   "federal_abatement": 0,
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   "payroll_tax_source_url": "",
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   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan.html",
   "verified_at": "2026-09-12",
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  }
 ]
}