2026 Canadian tax tables

Federal + all 13 provinces and territories · verified 2026-09-20 against CRA, KPMG and Revenu Québec · last updated 2026-09-27

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Federal brackets (CSV)Provincial brackets (CSV)CPP/QPP, EI, QPIP rates (CSV)Everything (JSON)

Federal brackets

Basic personal amount: $16,452 (phases out from $181,440 to $258,482). Canada Employment Amount: $1,501. Quebec residents get a 16.5% abatement of basic federal tax.

Taxable income overMarginal rate
$014%
$58,52320.5%
$117,04526%
$181,44029%
$258,48233%

Provincial & territorial brackets

Ontario

Basic personal amount: $12,989 · plus Ontario surtax & health premium

Taxable income overMarginal rate
$05.05%
$53,8919.15%
$107,78511.16%
$150,00012.16%
$220,00013.16%

Quebec

Basic personal amount: $18,952

Taxable income overMarginal rate
$014%
$54,34519%
$108,68024%
$132,24525.75%

British Columbia

Basic personal amount: $13,216

Taxable income overMarginal rate
$05.6%
$50,3637.7%
$100,72810.5%
$115,64812.29%
$140,43014.7%
$190,40516.8%
$265,54520.5%

Alberta

Basic personal amount: $22,769

Taxable income overMarginal rate
$08%
$61,20010%
$154,25912%
$185,11113%
$246,81314%
$370,22015%

Manitoba

Basic personal amount: $15,780

Taxable income overMarginal rate
$010.8%
$47,00012.75%
$100,00017.4%

Saskatchewan

Basic personal amount: $20,381

Taxable income overMarginal rate
$010.5%
$54,53212.5%
$155,80514.5%

New Brunswick

Basic personal amount: $13,664

Taxable income overMarginal rate
$09.4%
$52,33314%
$104,66616%
$193,86119.5%

Nova Scotia

Basic personal amount: $11,932

Taxable income overMarginal rate
$08.79%
$61,99114.95%
$97,41716.67%
$157,12417.5%

Prince Edward Island

Basic personal amount: $15,000

Taxable income overMarginal rate
$09.5%
$33,92813.47%
$65,82016.6%
$106,89017.62%
$142,25019%
$200,00020%

Newfoundland and Labrador

Basic personal amount: $13,094

Taxable income overMarginal rate
$08.7%
$44,67814.5%
$89,35415.8%
$159,52817.8%
$223,34019.8%
$285,31920.8%
$570,63821.3%
$1,141,27521.8%

Yukon

Basic personal amount: $16,452

Taxable income overMarginal rate
$06.4%
$58,5239%
$117,04510.9%
$181,44012.8%
$500,00015%

Northwest Territories

Basic personal amount: $18,198

Taxable income overMarginal rate
$05.9%
$53,0038.6%
$106,00912.2%
$172,34614.05%

Nunavut

Basic personal amount: $19,659

Taxable income overMarginal rate
$04%
$55,8017%
$111,6029%
$181,43911.5%

Payroll rates (CPP/QPP, EI, QPIP)

Item2026 value
CPP — max pensionable earnings (YMPE)$74,600
CPP — tier-2 ceiling (YAMPE)$85,000
CPP — basic exemption$3,500
CPP — total rate (5.95%)4.95% base (credit) + 1% additional (deduction)
CPP2 — tier-2 rate4% (deduction)
QPP — total rate (6.30%)5.30% base (credit) + 1% additional (deduction)
QPP2 — tier-2 rate4% (deduction)
EI — rate (outside Quebec)1.63%
EI — rate (Quebec)1.30%
EI — max insurable earnings$68,900
QPIP — employee rate0.430%
QPIP — max insurable earnings$103,000

These are the exact tables our after-tax pay calculator runs on. See how the calculation works.