Federal tax brackets (2026)
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
Basic personal amount $16,452 (reduced to $14,829 for higher incomes). Canada employment amount $1,501. Source: CRA T4032, January 2026.
CPP and EI (2026)
| Contribution | Employee rate | Earnings range | Maximum |
|---|---|---|---|
| CPP | 5.95% | $3,500 – $74,600 | $4,230.45 |
| CPP2 | 4% | $74,600 – $85,000 | $416.00 |
| EI (outside Quebec) | 1.63% | Up to $68,900 | $1,123.07 |
Provincial and territorial brackets (2026)
Ontario
| Taxable income | Rate |
|---|---|
| $0 – $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Basic personal amount $12,989. Ontario adds a surtax on higher provincial tax, the Ontario Health Premium (up to $900), and a low-income tax reduction.
British Columbia
| Taxable income | Rate |
|---|---|
| $0 – $50,363 | 5.06% |
| $50,363 – $100,728 | 7.7% |
| $100,728 – $115,648 | 10.5% |
| $115,648 – $140,430 | 12.29% |
| $140,430 – $190,405 | 14.7% |
| $190,405 – $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Basic personal amount $13,216. BC gives a tax reduction of up to $575 for incomes below $41,722.
Alberta
| Taxable income | Rate |
|---|---|
| $0 – $61,200 | 8% |
| $61,200 – $154,259 | 10% |
| $154,259 – $185,111 | 12% |
| $185,111 – $246,813 | 13% |
| $246,813 – $370,220 | 14% |
| Over $370,220 | 15% |
Basic personal amount $22,769. Alberta has the highest basic personal amount in Canada and an 8% rate on the first $61,200.
Saskatchewan
| Taxable income | Rate |
|---|---|
| $0 – $54,532 | 10.5% |
| $54,532 – $155,805 | 12.5% |
| Over $155,805 | 14.5% |
Basic personal amount $20,381.
Manitoba
| Taxable income | Rate |
|---|---|
| $0 – $47,000 | 10.8% |
| $47,000 – $100,000 | 12.75% |
| Over $100,000 | 17.4% |
Basic personal amount $15,780.
New Brunswick
| Taxable income | Rate |
|---|---|
| $0 – $52,333 | 9.4% |
| $52,333 – $104,666 | 14% |
| $104,666 – $193,861 | 16% |
| Over $193,861 | 19.5% |
Basic personal amount $13,664.
Nova Scotia
| Taxable income | Rate |
|---|---|
| $0 – $30,995 | 8.79% |
| $30,995 – $61,991 | 14.95% |
| $61,991 – $97,417 | 16.67% |
| $97,417 – $157,124 | 17.5% |
| Over $157,124 | 21% |
Basic personal amount $11,932.
Prince Edward Island
| Taxable income | Rate |
|---|---|
| $0 – $33,928 | 9.5% |
| $33,928 – $65,820 | 13.47% |
| $65,820 – $106,890 | 16.6% |
| $106,890 – $142,250 | 17.62% |
| Over $142,250 | 19% |
Basic personal amount $15,000.
Newfoundland and Labrador
| Taxable income | Rate |
|---|---|
| $0 – $44,678 | 8.7% |
| $44,678 – $89,354 | 14.5% |
| $89,354 – $159,528 | 15.8% |
| $159,528 – $223,340 | 17.8% |
| $223,340 – $285,319 | 19.8% |
| $285,319 – $570,638 | 20.8% |
| $570,638 – $1,141,275 | 21.3% |
| Over $1,141,275 | 21.8% |
Basic personal amount $11,188.
Yukon
| Taxable income | Rate |
|---|---|
| $0 – $58,523 | 6.4% |
| $58,523 – $117,045 | 9% |
| $117,045 – $181,440 | 10.9% |
| $181,440 – $500,000 | 12.8% |
| Over $500,000 | 15% |
Basic personal amount $16,452. Yukon uses the federal basic personal amount and also gives the Canada employment credit.
Northwest Territories
| Taxable income | Rate |
|---|---|
| $0 – $53,003 | 5.9% |
| $53,003 – $106,009 | 8.6% |
| $106,009 – $172,346 | 12.2% |
| Over $172,346 | 14.05% |
Basic personal amount $18,198.
Nunavut
| Taxable income | Rate |
|---|---|
| $0 – $55,801 | 4% |
| $55,801 – $111,602 | 7% |
| $111,602 – $181,439 | 9% |
| Over $181,439 | 11.5% |
Basic personal amount $19,659.
Frequently asked questions
What is the lowest federal tax rate in Canada for 2026?
14%. It was cut from 15% to 14.5% for 2025 and to 14% for 2026 and later years.
What is the basic personal amount for 2026?
The federal basic personal amount is $16,452 for net income up to $181,440, falling gradually to $14,829 at $258,482 and above.
What are the 2026 CPP and EI maximums?
CPP: $4,230.45 plus up to $416.00 of CPP2. EI: $1,123.07 outside Quebec.
Written by Muhammad Raza. Last updated October 14, 2026.