Canadian Income Tax Calculator 2026 (Every Province)
- Enter taxable income, the amount after deductions such as an RRSP contribution. This is not a gross-salary tool and it does not subtract CPP or EI.
- Federal brackets and the 2.0 percent indexing factor are from CRA's 2026 payroll tables. The lowest rate is 14 percent for the full 2026 year. In 2025 the lowest rate was a 14.5 percent blend because the cut started on July 1, 2025.
- British Columbia's 2026 tax-year rate on the first $50,363 is 5.60 percent, up from 5.06 percent. The 6.14 percent figure in CRA's July payroll formulas is a withholding proration, not the annual rate.
- Ontario surtax is included: 20 percent of basic Ontario tax above $5,818, plus 36 percent of basic Ontario tax above $7,446. The Ontario health premium and the Ontario tax reduction are not.
- Quebec includes Revenu Québec's 2026 brackets and the 16.5 percent federal abatement.
What will I owe on this taxable income?
The tool is a bracket calculator. It is the right instrument for "what rate hits the next dollar" and a poor instrument for "what will my refund be." A refund depends on what was withheld. This page does not know your TD1, your donations, or your slips.
2026 income tax calculator
Enter taxable income, not gross salary. The result is federal tax plus provincial or territorial tax after the basic personal amount. Ontario includes the surtax. Quebec includes the 16.5% federal abatement. As of September 2026.
$14,747.25
Combined tax on $80,000.00 in Ontario. Effective rate 18.43%. Marginal rate on the next dollar about 29.65%.
| Federal tax before the basic personal amount | $12,596.01 |
|---|---|
| Federal basic personal amount ($16,452.00) | $2,303.28 |
| Federal tax after the credit | $10,292.73 |
| Provincial or territorial tax before the basic amount | $5,110.47 |
| Provincial or territorial basic amount ($12,989.00) | $655.94 |
| Ontario surtax | $0.00 |
| Provincial or territorial tax | $4,454.52 |
| Combined tax | $14,747.25 |
Brackets used
Federal brackets apply in every province. The second table is only the province or territory selected above.
| $0 to $58,523 | 14.00% |
| Over $58,523 to $117,045 | 20.50% |
| Over $117,045 to $181,440 | 26.00% |
| Over $181,440 to $258,482 | 29.00% |
| Over $258,482 | 33.00% |
| $0 to $53,891 | 5.05% |
| Over $53,891 to $107,785 | 9.15% |
| Over $107,785 to $150,000 | 11.16% |
| Over $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Not included: CPP and EI, the Canada employment amount, age and spouse amounts, the Ontario health premium, the Ontario tax reduction, dividend gross-up, or donation and medical credits. British Columbia uses the 5.60% annual rate, not the 6.14% July withholding rate. Prince Edward Island follows CRA's 2026 annual thresholds (19% over $142,250). Confirm before you file.
Which federal brackets does it use?
| Taxable income | Federal rate |
|---|---|
| $0 to $58,523 | 14 percent |
| $58,523.01 to $117,045 | 20.5 percent |
| $117,045.01 to $181,440 | 26 percent |
| $181,440.01 to $258,482 | 29 percent |
| Over $258,482 | 33 percent |
Table as of September 2026. Source: CRA, current-year rates, and the 2026 federal payroll thresholds. The indexing factor for January 1, 2026 is 2.0 percent. The basic personal amount is $16,452 for income at or below $181,440 and phases down to $14,829 once income reaches $258,482. The credit is 14 percent of that amount. The longer bracket walkthrough is federal tax brackets. Provincial tables are provincial tax rates.
What does a worked example look like?
Federal tax before the basic personal amount is $12,596.01. The credit on $16,452 at 14 percent is $2,303.28. Federal tax is $10,292.73. Ontario tax before the basic amount is $5,110.47. The Ontario basic amount is $12,989, and the credit at 5.05 percent is $655.94, so Ontario tax is $4,454.52. That is under the $5,818 surtax threshold, so surtax is zero. Combined tax is $14,747.25. The marginal rate on the next dollar is 29.65 percent, which is 20.5 federal plus 9.15 Ontario. Effective rate is about 18.43 percent. No CPP, no Ontario health premium, no tax reduction.
| Case | Federal | Provincial or territorial | Combined |
|---|---|---|---|
| Ontario, $0 | $0 | $0 | $0 |
| Ontario, $16,452 | $0 | $174.88 | $174.88 |
| Ontario, $80,000 | $10,292.73 | $4,454.52 | $14,747.25 |
| Ontario, $250,000, surtax included | $54,714.25 | $33,857.99, of which surtax is $9,689.95 | $88,572.25 |
| British Columbia, $50,000, first bracket at 5.60 percent | $4,696.72 | $2,059.90 | $6,756.62 |
| Alberta, $100,000 | $14,392.73 | $6,954.48 | $21,347.21 |
| Quebec, $60,000, after the 16.5 percent abatement | $5,170.93 | $6,029.47 | $11,200.40 |
Table as of September 2026. These are the cases the page's calculator is built to reproduce. Quebec's federal line is after the abatement of $1,021.80. British Columbia provincial tax before the basic amount, on $50,000, is $2,800, which is $50,000 times 5.60 percent.
What is left out, on purpose?
- CPP, EI, and the Canada employment amount. CRA's payroll formulas build those into withholding. A taxable-income tool that also subtracted them would double-count if you had already entered taxable income.
- The Ontario health premium, up to $900, and the Ontario tax reduction for lower incomes. Surtax is in. Those two are not.
- Dividend gross-up, donation credits, and medical credits. Those are separate articles: donations and medical expenses.
- Prince Edward Island's top bracket. CRA's 2026 annual thresholds page taxes income over $142,250 at 19 percent. The July 2026 payroll-formulas edition lists a further bracket and does not state one consistent rate for it. This calculator follows the annual thresholds page.
- Minimum tax. A large capital gain can owe more than this page shows. That calculation is the alternative minimum tax.
Quebec's basic amount in the tool is $18,952, the income level at which Revenu Québec's 2026 estimation table starts charging provincial tax. Manitoba's basic amount stays $15,780 at or below $200,000 and phases out by $400,000, which is the CRA formula, and Manitoba's brackets are not indexed. Yukon's basic amount mirrors the federal amount, including the phase-out, and the territorial credit uses Yukon's 6.4 percent rate.
Frequently asked questions
Why is this lower than the tax on my paycheque?
A paycheque withholds tax on employment income and also withholds CPP and EI. This page starts from taxable income you type in, and it only subtracts the basic personal amount. If you type your gross salary, the result is not your balance owing. Type the income you expect on line 26000, or use it only to see marginal rates.
Does a raise get taxed entirely at the higher rate?
No. Each bracket rate applies only to the dollars inside that bracket. The marginal rate is the rate on the next dollar. The effective rate is total tax divided by taxable income, and it is lower. The $80,000 Ontario illustration is a 29.65 percent marginal rate and about an 18.4 percent effective rate.
Which province do I pick if I moved?
The province or territory where you reside on December 31. CRA states that rule on the current-year rates page. Income earned earlier in the year in another province is still taxed by the December 31 province, aside from special multi-jurisdiction cases this tool does not handle.
Why does British Columbia not use 5.06 percent?
Budget 2026 raised the lowest rate from 5.06 percent to 5.60 percent for the 2026 tax year, on the first $50,363. The Province of British Columbia says the higher rate shows up in payroll withholding after July 1, 2026. CRA's July formulas use 6.14 percent for withholding so the full-year 5.60 percent is collected over half a year. The annual tax is 5.60 percent. This calculator uses 5.60 percent.
Does the calculator include the Ontario surtax?
Yes. For 2026, surtax is zero when basic Ontario tax is $5,818 or less, 20 percent of the amount above $5,818 up to $7,446, and that 20 percent plus 36 percent of the amount above $7,446 after that. At $80,000 of taxable income, Ontario tax after the basic amount is about $4,455, so surtax is zero. At $250,000, surtax is $9,689.95.
Can I use this for a self-employed estimate?
Only after you have already estimated net income and the deductions that produce taxable income. It will not compute CPP contributions on self-employment earnings or instalments. The filing side of that is the self-employed tax guide and the instalments guide.
Sources
- CRA: 2026 federal and provincial rates
- CRA: 2026 income thresholds and indexing factors
- CRA: T4127 payroll formulas, July 1, 2026, including Ontario surtax and basic amounts
- Province of British Columbia: 2026 personal rates, lowest bracket 5.60 percent
- Revenu Québec: 2026 income tax rates
- Department of Finance, June 2026: the 14 percent lowest rate and the $16,452 basic personal amount
A bracket is not a plan.
The calculator shows the rate. The deductions and credits that change taxable income are the rest of the return. The 2026 tax guide is that map, $49 CAD.
Get the 2026 Tax Guide — $49 CAD
