Provincial Tax Comparison Overview
Top Marginal Tax Rates 2026
| Province |
Top Combined Rate |
| Nova Scotia |
54.00% |
| Ontario |
53.53% |
| BC |
53.50% |
| Manitoba |
50.40% |
| Quebec |
53.31% |
| New Brunswick |
52.50% |
| PEI |
51.37% |
| Saskatchewan |
47.50% |
| Newfoundland |
54.80% |
| Alberta |
48.00% |
Lowest Rate by Income Level
| Income |
Lowest Tax Province |
| $50,000 |
Saskatchewan |
| $100,000 |
Alberta |
| $150,000 |
Alberta |
| $250,000+ |
Alberta |
Tax at Different Income Levels
Tax Payable Comparison
| Income |
Alberta |
Ontario |
BC |
Quebec |
| $50,000 |
$9,200 |
$7,900 |
$7,500 |
$10,200 |
| $75,000 |
$16,200 |
$14,900 |
$14,500 |
$18,100 |
| $100,000 |
$23,900 |
$24,900 |
$24,000 |
$27,400 |
| $150,000 |
$41,400 |
$45,400 |
$43,000 |
$47,800 |
| $200,000 |
$60,700 |
$70,100 |
$66,200 |
$73,500 |
| $300,000 |
$100,700 |
$122,400 |
$115,600 |
$126,500 |
Approximate, before credits.
Sales Tax Impact
Provincial Sales Tax Rates
| Province |
PST |
Total with GST |
| Alberta |
0% |
5% |
| Saskatchewan |
6% |
11% |
| Manitoba |
7% |
12% |
| BC |
7% |
12% |
| Ontario |
8% |
13% |
| Quebec |
9.975% |
14.975% |
| Nova Scotia |
10% |
15% |
| New Brunswick |
10% |
15% |
| PEI |
10% |
15% |
| Newfoundland |
10% |
15% |
Annual PST Cost Example
| Annual Spending |
Alberta |
Ontario |
Quebec |
| $30,000 |
$0 |
$2,400 |
$2,993 |
| $50,000 |
$0 |
$4,000 |
$4,988 |
| $75,000 |
$0 |
$6,000 |
$7,481 |
Complete Tax Picture
Best for High Earners ($200K+)
| Rank |
Province |
Why |
| 1 |
Alberta |
Lowest top rate + no PST |
| 2 |
Saskatchewan |
Low top rate |
| 3 |
BC |
Middle ground |
Best for Middle Income ($75-100K)
| Rank |
Province |
Why |
| 1 |
Alberta |
Flat 10% + no PST |
| 2 |
BC |
Reasonable rates |
| 3 |
Ontario |
Many credits available |
Best for Lower Income ($40-60K)
| Rank |
Province |
Why |
| 1 |
Quebec |
Credits + social programs |
| 2 |
BC |
Climate credit + low rates |
| 3 |
Ontario |
Trillium benefit |
Beyond Income Tax
Other Tax Considerations
| Cost |
Varies By Province |
| Property tax |
Municipal rates differ |
| Vehicle insurance |
Drastically different |
| Gas tax |
Provincial variations |
| Carbon tax |
Different rebates |
| Sin taxes |
Alcohol, tobacco |
Property Tax Examples
| City |
Rate per $100K Assessment |
| Vancouver |
~$2,500 |
| Calgary |
~$6,500 |
| Toronto |
~$6,000 |
| Montreal |
~$8,500 |
Car Insurance
| Province |
Average Annual |
| Ontario |
~$1,600 |
| BC (ICBC) |
~$1,900 |
| Alberta |
~$1,400 |
| Quebec |
~$700 |
Social Programs and Benefits
Quebec Advantages
| Program |
Benefit |
| $9/day childcare |
Saves $10,000+/year |
| Lower tuition |
~$3,000/year less |
| Parental leave |
More generous |
| Drug insurance |
Public option |
Ontario Credits
| Credit |
Value |
| Trillium Benefit |
Up to $1,500 |
| Child Benefit |
Income-tested |
| Senior grants |
Property tax help |
BC Benefits
| Benefit |
Value |
| Climate Action Credit |
$500+/year |
| Family Benefit |
Per child |
| Homeowner Grant |
~$570 |
Best Province by Situation
Young Professional ($80K, Single)
| Best |
Province |
Why |
| 1 |
Alberta |
Lowest overall tax |
| 2 |
BC |
Good balance |
| 3 |
Ontario |
If career opportunity |
Family with Kids ($120K, 2 children)
| Best |
Province |
Why |
| 1 |
Quebec |
Childcare savings huge |
| 2 |
Alberta |
Still saves on tax |
| 3 |
BC |
Family benefits |
Retiree ($60K pension)
| Best |
Province |
Why |
| 1 |
BC |
Climate, low tax |
| 2 |
Alberta |
No PST on spending |
| 3 |
Ontario |
Healthcare access |
High Earner ($300K+)
| Best |
Province |
Why |
| 1 |
Alberta |
Save $25K+ in tax |
| 2 |
Saskatchewan |
Second lowest |
| 3 |
Anywhere else |
Much higher tax |
Cost of Living Considerations
Housing Costs Matter
| City |
Average Home Price |
| Toronto |
~$1,100,000 |
| Vancouver |
~$1,200,000 |
| Calgary |
~$550,000 |
| Edmonton |
~$400,000 |
| Montreal |
~$550,000 |
Effective Savings
| Moving From Toronto to Calgary |
|
| Tax savings ($150K income) |
~$4,000 |
| PST savings |
~$4,000 |
| Housing savings |
~$1,500/month |
| Total annual |
~$26,000+ |
Making the Decision
Consider All Factors
| Factor |
Weight It |
| Career opportunities |
Important |
| Housing costs |
Major impact |
| Family needs |
Childcare, schools |
| Lifestyle |
Climate, culture |
| Tax savings |
Part of picture |
When Alberta Makes Sense
| Situation |
Benefit |
| High income (>$150K) |
Significant savings |
| Low spending needs |
Less PST impact |
| Remote work |
Location flexible |
| No kids/grown kids |
Childcare not factor |
When Alberta Doesn’t Win
| Situation |
Better Option |
| Young children |
Quebec (childcare) |
| Lower income |
Credits elsewhere |
| Job-specific location |
Stay where work is |
Tax Planning Strategies
If Moving Provinces
| Tip |
Details |
| Move before Dec 31 |
Get full year benefit |
| Time income |
Defer to lower-tax year |
| Sell assets |
Before or after move |
Maximize Credits
| No Matter Where |
Do This |
| File tax return |
Get all credits |
| Claim everything |
Don’t leave money |
| RRSP contributions |
Province-agnostic |
Summary Rankings
Overall Best for Taxes
| Rank |
Province |
Best For |
| 1 |
Alberta |
Most situations |
| 2 |
Saskatchewan |
Second lowest rates |
| 3 |
BC |
Balance of tax/life |
| 4 |
Ontario |
Career opportunities |
| 5 |
Quebec |
Families with kids |
Overall Highest Taxes
| Rank |
Province |
Note |
| 1 |
Nova Scotia |
Highest top rate |
| 2 |
Newfoundland |
High rates throughout |
| 3 |
PEI |
Small province, higher rates |