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This page holds the full 2026 bracket table for every province and territory, plus the federal brackets for every year back to 2016. For 2026 the federal rates run from 14% on the first $58,523 of taxable income to 33% above $258,482. Below you will find a worked example at $85,000 and the mistakes people make with brackets. To work out the tax on a real income, use the income tax calculator.
Short answer: For 2026 the federal rates are 14%, 20.5%, 26%, 29% and 33%. Each rate applies only to the slice of income inside its bracket, and your province adds its own brackets on top.
What are the 2026 federal tax brackets?
| Taxable income | Federal rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,524 to $117,045 | 20.5% |
| $117,046 to $181,440 | 26% |
| $181,441 to $258,482 | 29% |
| Over $258,482 | 33% |
The federal basic personal amount for 2026 is up to $16,452. It phases down to $14,829 for people in the top brackets. The lowest rate fell to 14% for 2026. The other rates did not change. The CRA’s current-year rates page lists the same brackets.
What are the 2026 brackets in your province or territory?
| Province or territory | Brackets and rates, 2026 | Basic personal amount |
|---|---|---|
| Alberta | up to $61,200: 8%; up to $154,259: 10%; up to $185,111: 12%; up to $246,813: 13%; up to $370,220: 14%; up to $∞: 15% | $22,769 |
| British Columbia | up to $50,363: 5.6%; up to $100,728: 7.7%; up to $115,648: 10.5%; up to $140,430: 12.29%; up to $190,405: 14.7%; up to $265,545: 16.8%; up to $∞: 20.5% | $13,216 |
| Manitoba | up to $47,000: 10.8%; up to $100,000: 12.75%; up to $∞: 17.4% | $15,780 down to $0 |
| New Brunswick | up to $52,333: 9.4%; up to $104,666: 14%; up to $193,861: 16%; up to $∞: 19.5% | $13,664 |
| Newfoundland and Labrador | up to $44,678: 8.7%; up to $89,354: 14.5%; up to $159,528: 15.8%; up to $223,340: 17.8%; up to $285,319: 19.8%; up to $570,638: 20.8%; up to $1,141,275: 21.3%; up to $∞: 21.8% | $13,094 |
| Nova Scotia | up to $30,995: 8.79%; up to $61,991: 14.95%; up to $97,417: 16.67%; up to $157,124: 17.5%; up to $∞: 21% | $11,932 |
| Northwest Territories | up to $53,003: 5.9%; up to $106,009: 8.6%; up to $172,346: 12.2%; up to $∞: 14.05% | $18,198 |
| Nunavut | up to $55,801: 4%; up to $111,602: 7%; up to $181,439: 9%; up to $∞: 11.5% | $19,659 |
| Ontario | up to $53,891: 5.05%; up to $107,785: 9.15%; up to $150,000: 11.16%; up to $220,000: 12.16%; over $220,000: 13.16% | $12,989 |
| Prince Edward Island | up to $33,928: 9.5%; up to $65,820: 13.47%; up to $106,890: 16.6%; up to $142,520: 17.62%; up to $200,000: 19%; up to $∞: 20% | $15,000 |
| Quebec | up to $54,345: 14%; up to $108,680: 19%; up to $132,245: 24%; up to $∞: 25.75% | $18,952 |
| Saskatchewan | up to $54,532: 10.5%; up to $155,805: 12.5%; up to $∞: 14.5% | $20,381 |
| Yukon | up to $58,523: 6.4%; up to $117,045: 9%; up to $181,440: 10.9%; up to $500,000: 12.8%; up to $∞: 15% | $16,452 down to $14,829 |
In Canada you pay federal and provincial tax together on one return. Quebec collects its own tax and gives residents a federal abatement, so its table works a little differently (see how Quebec taxes differ). For the detail, open your province page, for example Ontario or Manitoba, or see all provinces and territories.
Why does the first bracket feel so small?
Because the credits sit underneath it. Take Jordan, a barista in Winnipeg with $40,000 of taxable income. All of it falls in the 14% bracket, so federal tax before credits is $5,600. The basic personal amount credit is 14% of $16,452, or $2,303.28, which cuts the bill to $3,296.72 before other credits. In practice the first $16,452 of income is shielded entirely, which is why a low earner’s real federal rate is far below 14%.
What does $85,000 look like in practice?
We ran an Ontario employee with $85,000 of employment income through the income tax calculator. After the deduction for the enhanced CPP contribution, taxable income is $83,873.
Federal tax works in two steps. The first $58,523 is taxed at 14%, which is $8,193.22, and the next $25,350 at 20.5%, which is $5,196.75. That is $13,389.97 before credits. Then the credits arrive: the basic personal amount, the Canada employment amount and the CPP and EI credits. The calculator gives federal tax of $10,226.60, so they saved $3,163.37. Ontario tax comes to $5,324.46, and the total is $15,551.05.
That is an average rate of 18.3%. The marginal rate at this income is 29.6%, the 20.5% federal rate plus the 9.15% Ontario rate. The gap between the two is the whole point of brackets: most of your income is taxed below your top rate.
Where people go wrong with tax brackets
The most frequent slip is reading the brackets against gross pay. They apply to taxable income, so deductions come off first. Another is adding the top federal and provincial rates and calling the result your tax rate, when that number only applies above the highest bracket. Credits also reduce tax at the lowest rate, so two people with the same income can owe different amounts.
Our worked figures leave out benefits, refundable credits, the Ontario health premium detail and other claims. Brackets are indexed to inflation each year, so last year’s table is out of date. For a refund estimate, try the tax refund calculator.
What does marginal rate mean?
Your marginal tax rate is the rate on your next dollar of income. Your average rate is your total tax divided by your total income, and it is always lower. Moving into a higher bracket does not tax all your income at the higher rate, only the part above the line. The marginal tax rate calculator shows both for your province, and the marginal tax rates article explains them with examples.
What were the federal brackets in earlier years?
| Year | Lowest rate | First bracket up to | Second up to | Third up to | Fourth up to |
|---|---|---|---|---|---|
| 2025 | 14.5% (15% to June 30, 14% from July 1) | $57,375 | $114,750 | $177,882 | $253,414 |
| 2024 | 15% | $55,867 | $111,733 | $173,205 | $246,752 |
| 2023 | 15% | $53,359 | $106,717 | $165,430 | $235,675 |
| 2022 | 15% | $50,197 | $100,392 | $155,625 | $221,708 |
| 2021 | 15% | $49,020 | $98,040 | $151,978 | $216,511 |
| 2020 | 15% | $48,535 | $97,069 | $150,473 | $214,368 |
| 2019 | 15% | $47,630 | $95,259 | $147,667 | $210,371 |
| 2018 | 15% | $46,605 | $93,208 | $144,489 | $205,842 |
| 2017 | 15% | $45,916 | $91,831 | $142,353 | $202,800 |
| 2016 | 15% | $45,282 | $90,563 | $140,388 | $200,000 |
The other federal rates were 20.5%, 26%, 29% and 33% in every one of those years. Income above the fourth figure is taxed at 33%.
What about 2027?
For 2027 the federal rates are set, but the 2027 bracket thresholds and basic amounts are indexed to inflation and have not been published yet. See the 2026 vs 2027 tax numbers for what is confirmed and the take-home pay 2027 preview to see the effect. To see what the brackets leave you at ten salaries, open take-home pay by province.
Where does this information come from?
The 2026 figures come from the Canada Revenue Agency current-year rates page and the provincial tables used in our calculators. The earlier years come from the CRA all-years rates page (2016 to 2024) and the 2025 return rates. Checked in October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
What are the tax brackets in Canada for 2026?
The federal rates are 14% up to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482 and 33% above that. Your province adds its own brackets.
Does a higher bracket tax all my income?
No. Only the dollars above a bracket limit are taxed at the next rate. Everything below keeps the lower rates.
What is the difference between marginal and average tax rate?
The marginal rate is the rate on your next dollar. The average rate is total tax divided by total income, and it is always lower.