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Income Tax by Province 2026 | Provincial Tax Rates Canada

Updated

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

ProvinceProvincial TaxFederal TaxTotal TaxEffective Rate
Alberta$4,454$9,268$13,72218.3%
Ontario$3,997$9,268$13,26517.7%
BC$3,977$9,268$13,24517.7%
Saskatchewan$6,144$9,268$15,41220.6%
Manitoba$6,931$9,268$16,19821.6%
Quebec$8,879$7,739*$16,61822.2%
Nova Scotia$8,478$9,268$17,74623.7%
New Brunswick$6,808$9,268$16,07621.4%
PEI$7,618$9,268$16,88622.5%
Newfoundland$7,144$9,268$16,41221.9%

*Quebec federal tax shown after the 16.5% Quebec abatement. All figures apply the federal and provincial basic personal amount credits as non-refundable credits against gross bracket tax, matching CRA’s actual calculation method.

Select Your Province

Provincial Tax Brackets Summary

Western Provinces

AlbertaBCSaskatchewanManitoba
First bracket8%5.6%10.5%10.8%
Second bracket10%7.7%12.5%12.75%
Third bracket12%10.5%14.5%17.4%
Top rate15%20.5%14.5%17.4%

Central/Eastern

OntarioQuebecNew BrunswickNova Scotia
First bracket5.05%14%9.4%8.79%
Second bracket9.15%19%14%14.95%
Third bracket11.16%24%16%16.67%
Top rate13.16%25.75%19.5%21%

Top Combined Marginal Rates

ProvinceTop RateApplies Above
Nova Scotia54.00%$258,482
Newfoundland54.80%$1,141,275
Quebec53.31%$258,482
Ontario53.53%$258,482
Manitoba50.40%$258,482
BC53.50%$265,545
PEI53.00%$258,482
New Brunswick52.50%$258,482
Saskatchewan47.50%$258,482
Alberta48.00%$370,220

Lowest Tax Provinces

For $50,000 Income

RankProvinceTotal Tax
1Ontario$6,566
2BC$6,757
3Alberta$6,875

For $100,000 Income

RankProvinceTotal Tax
1BC$20,295
2Ontario$20,771 (includes Ontario surtax)
3Alberta$21,347

For $200,000 Income

RankProvinceTotal Tax
1Alberta$58,030
2BC$59,541
3Ontario$63,917 (includes Ontario surtax)

Provincial Tax Credits

ProvinceKey Credits
AlbertaNo provincial sales tax credit (Alberta has no PST)
BCClimate Action Tax Credit
OntarioOntario Trillium Benefit
QuebecSolidarity Tax Credit
Nova ScotiaAffordable Living Tax Credit

Provincial income tax outcomes can differ significantly even when your gross income is the same. The biggest drivers are bracket design (how quickly rates rise), surtax rules (especially in provinces with multi-layer systems), and the provincial basic personal amount that shelters part of your income from tax.

Credits and deductions also create meaningful province-to-province differences. Some provinces provide richer refundable credits for low-to-middle income households, while others rely more on lower headline rates. If you are comparing relocation options or evaluating a job offer in another province, use your projected taxable income and household profile rather than relying on top-rate headlines alone.

Calculators and tools

Provincial comparisons

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