Canada Federal Income Tax Brackets 2026
Canada federal income tax has 5 brackets from 14% to 33% for 2026; the top rate of 33% applies to taxable income over $258,482 for a single filer.
Canada federal brackets for 2026
| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Basic personal amount: $16,452, reduced to $14,829 as net income rises from $181,440 to $258,482.
- Estimated annual liability. Base CPP and EI earn a federal credit at the lowest rate; enhanced CPP and CPP2 are deducted from income.
- Lowest federal rate is 14% for 2026.
Canada federal income tax on common incomes
Single filer, wages only, basic personal amount and payroll credits, 2026 rates. Province or territory tax is extra.
| Income | Canada federal tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,397 | 4.7% | 14% |
| $50,000 | $3,985 | 8% | 14% |
| $75,000 | $8,259 | 11% | 20.5% |
| $100,000 | $13,302 | 13.3% | 20.5% |
| $150,000 | $25,302 | 16.9% | 26% |
| $200,000 | $38,877 | 19.4% | 29% |
| $300,000 | $69,668 | 23.2% | 33% |
Provincial and territorial income tax rates for 2026
| Province or territory | Tax | Lowest rate | Top rate |
|---|---|---|---|
| Alberta | 6 brackets | 8% | 15% |
| British Columbia | 7 brackets | 5.6% | 20.5% |
| Manitoba | 3 brackets | 10.8% | 17.4% |
| New Brunswick | 4 brackets | 9.4% | 19.5% |
| Newfoundland and Labrador | 8 brackets | 8.7% | 21.8% |
| Northwest Territories | 4 brackets | 5.9% | 14.05% |
| Nova Scotia | 5 brackets | 8.79% | 21% |
| Nunavut | 4 brackets | 4% | 11.5% |
| Ontario | 5 brackets | 5.05% | 13.16% |
| Prince Edward Island | 6 brackets | 9.5% | 20% |
| Quebec | 4 brackets | 14% | 25.75% |
| Saskatchewan | 3 brackets | 10.5% | 14.5% |
| Yukon | 5 brackets | 6.4% | 15% |
Frequently asked questions
What are the Canada federal income tax brackets for 2026?
Canada federal income tax has 5 brackets from 14% to 33% for 2026; the top rate of 33% applies to taxable income over $258,482 for a single filer.
How much federal income tax is owed on $75,000?
About $8,259 for a single filer with no other deductions: an average rate of 11%, with the last dollar taxed at 20.5%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay
Sources
- CRA Tax rates and income brackets (2026) (brackets; checked October 15, 2026)
- CRA T4127 Payroll Deductions Formulas, 122nd edition, chapter 8 tables (basic personal amount, Canada employment amount, Quebec abatement, credit rate; checked October 15, 2026)
- CRA T4127 Table 8.4 and 8.5, base and first additional CPP/QPP 2026 rates (CPP; checked October 15, 2026)
- CRA T4127 Table 8.6, second additional CPP/QPP 2026 rates and amounts (CPP2; checked October 15, 2026)
- CRA EI premium rates and maximums (EI; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.