Tax year 2026

2026 Canadian tax rates at a glance.

Federal and provincial brackets, personal amounts, payroll maximums and corporate rates used when preparing 2026 returns. Every figure comes from published government sources.

Federal personal income tax

Taxable income	Rate
up to $58,523	14.00%
up to $117,045	20.50%
up to $181,440	26.00%
up to $258,482	29.00%
and above	33.00%

Federal basic personal amount: $16,452 (reduced at higher incomes).

Provincial and territorial rates

Province or territory	Personal rates	Basic personal amount	Corporate (small / general)
Alberta	8.00% up to $60,000 10.00% up to $151,234 12.00% up to $181,481 13.00% up to $241,974 14.00% up to $362,961 15.00% and above	$22,323	2.0% / 8.0%
British Columbia	5.06% up to $50,684 7.70% up to $101,368 10.50% up to $116,344 12.29% up to $141,032 14.70% up to $191,434 16.80% up to $265,824 20.50% and above	$13,000	2.0% / 12.0%
Manitoba	10.80% up to $48,000 12.75% up to $100,000 17.40% and above	$15,969	0.0% / 12.0%
New Brunswick	9.40% up to $51,306 14.00% up to $102,614 16.00% up to $190,060 19.50% and above	$13,396	2.5% / 14.0%
Newfoundland and Labrador	8.70% up to $46,310 14.50% up to $92,620 15.80% up to $165,430 17.80% up to $231,600 19.80% up to $495,000 20.80% up to $1,103,478 21.30% and above	$11,067	2.5% / 15.0%
Nova Scotia	8.79% up to $32,646 14.95% up to $65,291 16.67% up to $102,000 17.50% up to $154,650 21.00% and above	$11,744	1.5% / 14.0%
Northwest Territories	5.90% up to $53,268 8.60% up to $106,540 12.20% up to $173,183 14.05% and above	$18,018	2.0% / 11.5%
Nunavut	4.00% up to $56,078 7.00% up to $112,156 9.00% up to $182,302 11.50% and above	$19,274	3.0% / 12.0%
Ontario	5.05% up to $53,626 9.15% up to $107,253 11.16% up to $150,000 12.16% up to $220,000 13.16% and above	$12,999	3.2% / 11.5%
Prince Edward Island	9.50% up to $34,000 13.47% up to $65,000 16.60% up to $105,000 17.62% up to $140,000 19.00% and above	$15,000	1.0% / 16.0%
Quebec	14.00% up to $54,925 19.00% up to $109,850 24.00% up to $133,655 25.75% and above	$18,935	3.2% / 11.5%
Saskatchewan	10.50% up to $55,474 12.50% up to $158,483 14.50% and above	$19,491	1.0% / 12.0%
Yukon	6.40% up to $58,523 9.00% up to $117,045 10.90% up to $181,440 12.80% up to $258,482 15.00% and above	$16,452	0.0% / 12.0%

Provincial thresholds are indexed each year and some provinces apply surtaxes. Thresholds are indexed annually per Canada.ca indexation and Canada.ca rates for individuals. Confirm current amounts there before relying on them.

Start your 2026 return — these rates feed your portal estimate

CPP and EI

CPP basic exemption: $3,500
CPP maximum pensionable earnings: $72,400 at 5.95%
Second CPP ceiling: $82,200 at 4.00%
EI maximum insurable earnings: $68,500 at 1.64%

Source: CRA payroll rates

Corporate rates

Federal general rate: 15%
Federal small business rate: 9%
Small business limit: $500,000

Source: CRA corporation tax rates