Income Tax Calculator for Canada

This calculator estimates the income tax, CPP or QPP contributions and EI premiums on your income in any province or territory, and shows how much you keep. It uses the 2026 federal and provincial brackets, basic personal amounts and payroll rates from this site’s data files, the same figures used across the income tax hub and its tax bracket tables.

What the calculator includes

You enter employment income, any other fully taxable income (interest, pension or net rental income, for example) and deductions such as RRSP or FHSA contributions. The calculator then works out:

• Taxable income: total income minus your deductions and the enhanced part of your CPP contributions (the 1.00% first additional rate and all of CPP2), which is deducted rather than credited.
• Federal tax: the federal brackets applied to taxable income, minus credits at the lowest federal rate (14%) for the basic personal amount, the Canada employment amount ($1,501, or your employment income if lower), base CPP contributions and EI premiums. For 2026, the federal basic personal amount is $16,452, a non-refundable credit at the lowest rate (14%); it is reduced gradually for net income above $181,440, down to $14,829 at $258,482 and above. Each province and territory has its own basic personal amount.
• Provincial or territorial tax: that jurisdiction’s brackets, its own basic personal amount and the same CPP and EI credits at its lowest rate. Yukon also gives a territorial Canada employment amount credit ($1,501, or your employment income if lower). Ontario adds its surtax and Health Premium and subtracts its tax reduction and LIFT credit (see the Ontario page); British Columbia and New Brunswick subtract their low-income tax reductions. Since the 2025 tax year, Manitoba's basic personal amount is phased out over net income from $200,000 to $400,000, so someone with net income of $400,000 or more gets none.
• Quebec: provincial tax under Quebec’s own system with the deduction for workers, QPP at 6.30%, Quebec’s EI rate of 1.30% and QPIP at 0.43%. Quebec residents file a separate Quebec return with Revenu Québec, and their federal tax is reduced by the refundable Quebec abatement of 16.5% of basic federal tax; someone with a business establishment outside Quebec calculates it on Form T2203. See the Quebec page.

The model is a single person with no other credits. It doesn’t include refundable credits or benefit payments, and below about $31,000 of income it may overstate tax in provinces whose low-income tax reductions it leaves out. Your actual tax is settled on your return.

How the calculation works

Each tax rate applies only to the part of your taxable income that falls in its bracket, not to all of it, so moving into a higher bracket raises the tax only on the income above that threshold; provincial or territorial tax applies in addition to federal tax. Credits come off after that, so the tax on your first dollars of income is cancelled by the basic personal amount.

Average and marginal tax rates

Your average tax rate is your income tax divided by your income. Your marginal tax rate is the tax on your next dollar of income, which is what a raise, a bonus or an RRSP deduction is taxed or saved at. The marginal tax rate calculator shows it for any taxable income and province.

Income tax here is federal plus Ontario tax, including the Ontario surtax and Health Premium; CPP and EI are not in it. The last column is the marginal rate, in dollars per $100. It isn’t always the bracket rate: below the CPP and EI ceilings each extra dollar of salary also earns CPP and EI credits, which lowers it, while in Ontario the LIFT credit raises it for a single person in its phase-out range: The credit is reduced by 5% of the greater of adjusted individual net income over $32,500 and adjusted family net income over $65,000. Ontario adds a surtax on top of its basic provincial tax: 20% of Ontario tax above $5,818 plus 36% of Ontario tax above $7,446 (2026 thresholds), which raises Ontario's top marginal rates above the bracket rates.

Income the calculator doesn’t handle

• Capital gains: only part of a gain is taxable (50% inclusion). Use the capital gains tax calculator.
• Canadian dividends: grossed up and given the dividend tax credit. See the dividend calculator.
• Self-employment income: If you are self-employed, you pay both the employee and employer shares of CPP contributions. Together that is 11.90% in total. Use the self-employed tax calculator.
• Other credits and deductions (tuition, medical expenses, donations, childcare, moving expenses): see the deductions and credits hub.

Related calculators

• Salary after tax calculator: take-home pay by pay period, with a province-by-province comparison
• Marginal tax rate calculator: the tax on your next dollar of income
• Withholding tax calculator: what comes off each paycheque
• Bonus tax calculator: what a bonus adds to your tax
• Tax brackets: federal and provincial brackets
• RRSP calculator: the tax saved by an RRSP contribution