Updated Checked by the Tax-Services.ca editorial team How we check
Every province and territory adds its own income tax brackets, credits and sales tax on top of the federal tax, which is the same everywhere. Quebec goes further and runs its own income tax return and pension plan. This page links to a guide for each province and territory, so you can see what a move or a job offer in another province would change.
The CRA’s page on provincial and territorial tax says it collects provincial tax for every province except Quebec. That is why the federal part of your bill looks the same across the country, and why a friend in Alberta can pay a different total on the same salary.
Each province page sets out its brackets, credits and sales tax, and a short guide below covers what is worth comparing and what isn’t. A comparison isn’t advice for your situation, and we don’t prepare returns, but it will make the next conversation with a preparer shorter and cheaper.
Which articles compare the provinces?
- Provincial tax rates in Canada for 2026
Every provincial rate and sales tax side by side, with a $60,000 comparison.
- Lowest tax province in Canada
BC and Alberta trade places depending on income, shown from $40,000 to $150,000.
- Income tax in Ontario
Brackets, the surtax and the health premium, built up on a $60,000 salary.
- Quebec income tax
Four provincial brackets and what $60,000 costs compared with Ontario.
- Land transfer tax in Canada
What an $800,000 home costs in each province, and what first-time buyers get back.
Which province or territory do you live in?
- Ontario
Brackets, credits and sales tax for Ontario, with the calculators that switch to it.
- Quebec
Brackets, credits and sales tax for Quebec, with the calculators that switch to it.
- British Columbia
Brackets, credits and sales tax for British Columbia, with the calculators that switch to it.
- Alberta
Brackets, credits and sales tax for Alberta, with the calculators that switch to it.
- Manitoba
Brackets, credits and sales tax for Manitoba, with the calculators that switch to it.
- Saskatchewan
Brackets, credits and sales tax for Saskatchewan, with the calculators that switch to it.
- Nova Scotia
Brackets, credits and sales tax for Nova Scotia, with the calculators that switch to it.
- New Brunswick
Brackets, credits and sales tax for New Brunswick, with the calculators that switch to it.
- Newfoundland and Labrador
Brackets, credits and sales tax for Newfoundland and Labrador, with the calculators that switch to it.
- Prince Edward Island
Brackets, credits and sales tax for Prince Edward Island, with the calculators that switch to it.
- Yukon
Brackets, credits and sales tax for Yukon, with the calculators that switch to it.
- Northwest Territories
Brackets, credits and sales tax for Northwest Territories, with the calculators that switch to it.
- Nunavut
Brackets, credits and sales tax for Nunavut, with the calculators that switch to it.
What should you compare between provinces?
Compare the brackets, the sales tax set-up and the extra charges, and leave the headline rate for last. The brackets and the basic personal amount decide how much of your income is taxed at each rate. The sales tax is either one blended HST, a GST plus a separate PST or QST, or GST alone. Some charges only exist in certain provinces, such as Ontario’s surtax and health premium, and you won’t see them on a simple bracket table.
The guide to how Canadian income tax works explains how the layers stack. The sales tax guide has the rate for every province.
Which province is cheapest?
It depends on your income. A province with a low first rate can climb fast at higher incomes, and one with a big basic personal amount helps most at the bottom. Run your own numbers rather than trusting a headline rate. For one combined figure where you live, use the income tax calculator.
What about housing and moving costs?
Buying in a new province comes with a one-off charge, so read the property and tax guide before you sign. For the big changes around a move, the life events pages are the place to start, and the tax calendar shows the dates that apply wherever you live. Rent, groceries and the weather often matter more than a point of tax. A job offer in Calgary that pays $5,000 more may still leave you with about the same take-home once rent is counted, so run the numbers both ways.
Do I need a different return if I move?
No. You file one return, and your province of residence sets the provincial part. If you moved during the year, check the CRA’s guidance, because the rules for part-year residents are specific. Keep your moving dates and addresses handy at tax time, since a preparer or the software will ask for them.
Where do these provincial figures come from?
From the CRA and the provincial finance pages named on each guide, checked on September 29, 2026. The limits page lists the federal figures, and the how we check rates page explains the routine. If an official page and ours differ, the official page is the reference.
For sales tax across the country, see the sortable sales tax table for every province. To compare what you keep, see take-home pay by province and salary, and for Quebec how Quebec taxes differ.
Frequently asked questions
Why do provinces tax income differently?
Each province and territory sets its own brackets, rates and credits on top of the federal tax. Quebec also runs its own income tax return, while the CRA collects provincial tax for every other province.
Do the calculators on this site cover every province?
Yes. The income tax, pay and sales tax calculators switch to the province or territory you choose, so you can compare the same salary in more than one place.
Which province has the lowest income tax?
It depends on your income, because the brackets differ. A low first rate can climb quickly, and a large basic personal amount helps most at the bottom. Compare your own figures in the income tax calculator rather than relying on a headline rate.
Does Quebec have a separate tax return?
Yes. Quebec has its own income tax return and its own pension plan. The CRA says it collects provincial tax for every province except Quebec, so Quebec residents deal with Revenu Québec for the provincial part.
What happens to my taxes if I move to another province?
You still file one return, and your province of residence sets the provincial part. The rules for part-year residents are specific, so check the CRA guidance and keep your moving dates and addresses ready.