Provincial Income Tax Rates 2026
Compare tax rates across all provinces and territories in Canada.
Provincial Tax at a Glance
On $75,000 Taxable Income
| Province |
Provincial Tax |
Federal Tax |
Total Tax |
Effective Rate |
| Alberta |
$5,900 |
$10,500 |
$16,400 |
21.9% |
| Ontario |
$4,900 |
$10,500 |
$15,400 |
20.5% |
| BC |
$4,300 |
$10,500 |
$14,800 |
19.7% |
| Saskatchewan |
$6,650 |
$10,500 |
$17,150 |
22.9% |
| Manitoba |
$7,200 |
$10,500 |
$17,700 |
23.6% |
| Quebec |
$11,200 |
$8,100* |
$19,300 |
25.7% |
| Nova Scotia |
$6,900 |
$10,500 |
$17,400 |
23.2% |
| New Brunswick |
$6,200 |
$10,500 |
$16,700 |
22.3% |
| PEI |
$6,350 |
$10,500 |
$16,850 |
22.5% |
| Newfoundland |
$6,600 |
$10,500 |
$17,100 |
22.8% |
*Quebec has federal abatement (16.5% reduction)
Select Your Province
Provincial Tax Brackets Summary
Western Provinces
|
Alberta |
BC |
Saskatchewan |
Manitoba |
| First bracket |
10% |
5.06% |
10.5% |
10.8% |
| Second bracket |
12% |
7.7% |
12.5% |
12.75% |
| Third bracket |
13% |
10.5% |
14.5% |
17.4% |
| Top rate |
15% |
20.5% |
14.5% |
17.4% |
Central/Eastern
|
Ontario |
Quebec |
New Brunswick |
Nova Scotia |
| First bracket |
5.05% |
14% |
9.4% |
8.79% |
| Second bracket |
9.15% |
19% |
14% |
14.95% |
| Third bracket |
11.16% |
24% |
16% |
16.67% |
| Top rate |
13.16% |
25.75% |
19.5% |
21% |
Top Combined Marginal Rates
| Province |
Top Rate |
Applies Above |
| Nova Scotia |
54.00% |
$246,752 |
| Newfoundland |
54.80% |
$246,752 |
| Quebec |
53.31% |
$246,752 |
| Ontario |
53.53% |
$246,752 |
| Manitoba |
50.40% |
$246,752 |
| BC |
53.50% |
$246,752 |
| PEI |
51.37% |
$246,752 |
| New Brunswick |
52.50% |
$246,752 |
| Saskatchewan |
47.50% |
$246,752 |
| Alberta |
48.00% |
$355,845 |
Lowest Tax Provinces
For $50,000 Income
| Rank |
Province |
Total Tax |
| 1 |
Alberta |
$8,100 |
| 2 |
Ontario |
$7,800 |
| 3 |
BC |
$7,500 |
For $100,000 Income
| Rank |
Province |
Total Tax |
| 1 |
Alberta |
$21,500 |
| 2 |
Ontario |
$22,600 |
| 3 |
BC |
$21,800 |
For $200,000 Income
| Rank |
Province |
Total Tax |
| 1 |
Alberta |
$56,400 |
| 2 |
Saskatchewan |
$58,200 |
| 3 |
Ontario |
$63,100 |
Provincial Tax Credits
| Province |
Key Credits |
| Alberta |
None (flat tax) |
| BC |
Climate Action Tax Credit |
| Ontario |
Ontario Trillium Benefit |
| Quebec |
Solidarity Tax Credit |
| Nova Scotia |
Affordable Living Tax Credit |
Related Pages