Income tax brackets

You pay each rate only on the part of your taxable income inside that bracket. Your total rate is the federal rate plus your province’s, and the combined table adds them up for you.

Tax year

2025 tax year

Combined federal and Alberta rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $57,37522.50%11.25%−0.88%12.98%
over $57,375 up to $60,00028.50%14.25%7.40%19.88%
over $60,000 up to $114,75030.50%15.25%10.16%22.18%
over $114,750 up to $151,23436.00%18.00%17.75%28.51%
over $151,234 up to $177,88238.00%19.00%20.51%30.81%
over $177,882 up to $181,48141.31%20.65%25.07%34.61%
over $181,481 up to $241,97442.31%21.15%26.45%35.76%
over $241,974 up to $253,41443.31%21.65%27.83%36.91%
over $253,414 up to $362,96147.00%23.50%32.93%41.16%
over $362,96148.00%24.00%34.31%42.31%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and British Columbia rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $49,27919.56%9.78%−10.29%9.86%
over $49,279 up to $57,37522.20%11.10%−6.65%12.89%
over $57,375 up to $98,56028.20%14.10%1.63%19.79%
over $98,560 up to $113,15831.00%15.50%5.49%23.01%
over $113,158 up to $114,75032.79%16.40%7.96%25.07%
over $114,750 up to $137,40738.29%19.15%15.55%31.39%
over $137,407 up to $177,88240.70%20.35%18.88%34.17%
over $177,882 up to $186,30644.01%22.00%23.44%37.97%
over $186,306 up to $253,41446.11%23.05%26.34%40.38%
over $253,414 up to $259,82949.80%24.90%31.44%44.63%
over $259,82953.50%26.75%36.54%48.89%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Manitoba rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $47,00025.30%12.65%3.15%17.81%
over $47,000 up to $57,37527.25%13.63%5.84%20.05%
over $57,375 up to $100,00033.25%16.63%14.12%26.95%
over $100,000 up to $114,75037.90%18.95%20.53%32.30%
over $114,750 up to $177,88243.40%21.70%28.12%38.62%
over $177,882 up to $200,00046.71%23.35%32.69%42.43%
over $200,000 up to $253,41447.56%23.78%33.86%43.41%
over $253,414 up to $400,00051.25%25.63%38.96%47.65%
over $400,00050.40%25.20%37.78%46.67%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.
  • Shaded, marked rows: the Manitoba basic personal amount shrinks from $15,780 to $0 as net income rises from $200,000 to $400,000, so in these rows each extra dollar also costs part of that credit.

Combined federal and New Brunswick rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $51,30623.90%11.95%−7.07%13.94%
over $51,306 up to $57,37528.50%14.25%−0.72%19.23%
over $57,375 up to $102,61434.50%17.25%7.56%26.13%
over $102,614 up to $114,75036.50%18.25%10.32%28.43%
over $114,750 up to $177,88242.00%21.00%17.91%34.75%
over $177,882 up to $190,06045.31%22.65%22.47%38.55%
over $190,060 up to $253,41448.81%24.40%27.30%42.58%
over $253,41452.50%26.25%32.40%46.83%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Newfoundland and Labrador rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $44,19223.20%11.60%2.59%12.62%
over $44,192 up to $57,37529.00%14.50%10.60%19.29%
over $57,375 up to $88,38235.00%17.50%18.88%26.19%
over $88,382 up to $114,75036.30%18.15%20.67%27.68%
over $114,750 up to $157,79241.80%20.90%28.26%34.01%
over $157,792 up to $177,88243.80%21.90%31.02%36.31%
over $177,882 up to $220,91047.11%23.55%35.58%40.11%
over $220,910 up to $253,41449.11%24.55%38.34%42.41%
over $253,414 up to $282,21452.80%26.40%43.44%46.66%
over $282,214 up to $564,42953.80%26.90%44.82%47.81%
over $564,429 up to $1,128,85854.30%27.15%45.51%48.38%
over $1,128,85854.80%27.40%46.20%48.96%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Nova Scotia rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $30,50723.29%11.65%−0.80%14.67%
over $30,507 up to $57,37529.45%14.73%7.70%21.76%
over $57,375 up to $61,01535.45%17.73%15.98%28.66%
over $61,015 up to $95,88337.17%18.59%18.35%30.64%
over $95,883 up to $114,75038.00%19.00%19.50%31.59%
over $114,750 up to $154,65043.50%21.75%27.09%37.92%
over $154,650 up to $177,88247.00%23.50%31.92%41.94%
over $177,882 up to $253,41450.31%25.15%36.48%45.74%
over $253,41454.00%27.00%41.58%49.99%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Northwest Territories rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $51,96420.40%10.20%−8.45%6.18%
over $51,964 up to $57,37523.10%11.55%−4.72%9.28%
over $57,375 up to $103,93029.10%14.55%3.56%16.18%
over $103,930 up to $114,75032.70%16.35%8.53%20.32%
over $114,750 up to $168,96738.20%19.10%16.12%26.65%
over $168,967 up to $177,88240.05%20.03%18.67%28.77%
over $177,882 up to $253,41443.36%21.68%23.23%32.57%
over $253,41447.05%23.53%28.33%36.82%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Nunavut rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $54,70718.50%9.25%−2.80%7.89%
over $54,707 up to $57,37521.50%10.75%1.34%11.34%
over $57,375 up to $109,41327.50%13.75%9.62%18.24%
over $109,413 up to $114,75029.50%14.75%12.38%20.54%
over $114,750 up to $177,88135.00%17.50%19.97%26.86%
over $177,881 up to $177,88237.50%18.75%23.42%29.74%
over $177,882 up to $253,41440.81%20.40%27.98%33.54%
over $253,41444.50%22.25%33.08%37.79%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Ontario rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $52,88619.55%9.78%−7.55%8.66%
over $52,886 up to $57,37523.65%11.83%−1.89%13.38%
over $57,375 up to $93,13729.65%14.83%6.39%20.28%
over $93,137 up to $105,77531.48%15.74%8.92%22.38%
over $105,775 up to $109,72333.89%16.95%12.24%25.16%
over $109,723 up to $114,75037.91%18.95%17.79%29.78%
over $114,750 up to $150,00043.41%21.70%25.38%36.10%
over $150,000 up to $177,88244.97%22.48%27.53%37.90%
over $177,882 up to $220,00048.28%24.14%32.09%41.70%
over $220,000 up to $253,41449.84%24.92%34.25%43.49%
over $253,41453.53%26.76%39.34%47.74%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Prince Edward Island rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $33,32824.00%12.00%−2.10%15.72%
over $33,328 up to $57,37527.97%13.99%3.38%20.29%
over $57,375 up to $64,65633.97%16.99%11.66%27.19%
over $64,656 up to $105,00037.10%18.55%15.98%30.79%
over $105,000 up to $114,75038.12%19.06%17.39%31.96%
over $114,750 up to $140,00043.62%21.81%24.98%38.28%
over $140,000 up to $177,88245.00%22.50%26.88%39.87%
over $177,882 up to $253,41448.31%24.15%31.44%43.67%
over $253,41452.00%26.00%36.54%47.92%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Quebec rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $53,25526.11%13.05%2.58%17.42%
over $53,255 up to $57,37531.11%15.55%9.48%23.17%
over $57,375 up to $106,49536.12%18.06%16.39%28.93%
over $106,495 up to $114,75041.12%20.56%23.29%34.68%
over $114,750 up to $129,59045.71%22.86%29.63%39.96%
over $129,590 up to $177,88247.46%23.73%32.04%41.97%
over $177,882 up to $253,41450.22%25.11%35.85%45.15%
over $253,41453.31%26.65%40.11%48.70%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Saskatchewan rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $53,46325.00%12.50%−1.41%15.47%
over $53,463 up to $57,37527.00%13.50%1.35%17.77%
over $57,375 up to $114,75033.00%16.50%9.63%24.67%
over $114,750 up to $152,75038.50%19.25%17.22%30.99%
over $152,750 up to $177,88240.50%20.25%19.98%33.29%
over $177,882 up to $253,41443.81%21.90%24.54%37.09%
over $253,41447.50%23.75%29.64%41.34%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

Combined federal and Yukon rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $57,37520.90%10.45%−8.47%12.88%
over $57,375 up to $114,75029.50%14.75%3.40%22.77%
over $114,750 up to $177,88236.90%18.45%13.61%31.28%
over $177,882 up to $253,41442.24%21.12%20.98%37.42%
over $253,414 up to $500,00045.80%22.90%25.89%41.51%
over $500,00048.00%24.00%28.93%44.04%
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.
  • Shaded, marked rows: the Yukon basic personal amount shrinks from $16,129 to $14,538 as net income rises from $177,882 to $253,414, so in these rows each extra dollar also costs part of that credit.

About these rates

  • Each rate is the share of one more dollar of that kind of income that goes to federal and provincial income tax, at that level of taxable income. It isn’t the rate on all your income. Other income means income that’s taxed in full, such as employment, pension or interest income.
  • Dividend rates are a percentage of the actual dividends you receive, not the grossed-up (taxable) amount. A negative rate means the dividend tax credit is more than the tax on the dividend, so it lowers the tax on your other income. It can bring your tax down to zero, but it doesn’t create a refund. See the dividend gross-up and tax credit rates.
  • Capital gains rates apply to the whole gain: only part of a capital gain is taxable.
  • Included: federal and provincial tax brackets, the basic personal amount (including where it shrinks at higher incomes, in the marked rows), Ontario’s surtax and the federal abatement for Quebec residents.
  • Left out: these rates assume your income is above your basic personal amount, and they leave out low-income tax reductions (such as the BC tax reduction and Ontario’s tax reduction and LIFT credit), the Ontario Health Premium and Quebec’s health services fund contribution. At lower incomes you may pay less than shown, and in some income ranges the health premium or contribution adds a little. Other credits and deductions, CPP or QPP contributions and EI premiums, the alternative minimum tax and the OAS recovery tax aren’t included either.
  • Worked out from the CRA figures (Revenu Québec for Quebec) listed under Sources below. At higher incomes, where nothing above is left out, they match our income tax calculator. For a figure that fits your situation, use the income tax calculator.

Federal

Taxable income overUp toRate
$0$57,37514.5%
$57,375$114,75020.5%
$114,750$177,88226%
$177,882$253,41429%
$253,414and over33%

Provinces and territories

Alberta

Taxable income overUp toRate
$0$60,0008%
$60,000$151,23410%
$151,234$181,48112%
$181,481$241,97413%
$241,974$362,96114%
$362,961and over15%

British Columbia

Taxable income overUp toRate
$0$49,2795.06%
$49,279$98,5607.7%
$98,560$113,15810.5%
$113,158$137,40712.29%
$137,407$186,30614.7%
$186,306$259,82916.8%
$259,829and over20.5%

Manitoba

Taxable income overUp toRate
$0$47,00010.8%
$47,000$100,00012.75%
$100,000and over17.4%

New Brunswick

Taxable income overUp toRate
$0$51,3069.4%
$51,306$102,61414%
$102,614$190,06016%
$190,060and over19.5%

Newfoundland and Labrador

Taxable income overUp toRate
$0$44,1928.7%
$44,192$88,38214.5%
$88,382$157,79215.8%
$157,792$220,91017.8%
$220,910$282,21419.8%
$282,214$564,42920.8%
$564,429$1,128,85821.3%
$1,128,858and over21.8%

Nova Scotia

Taxable income overUp toRate
$0$30,5078.79%
$30,507$61,01514.95%
$61,015$95,88316.67%
$95,883$154,65017.5%
$154,650and over21%

Northwest Territories

Taxable income overUp toRate
$0$51,9645.9%
$51,964$103,9308.6%
$103,930$168,96712.2%
$168,967and over14.05%

Nunavut

Taxable income overUp toRate
$0$54,7074%
$54,707$109,4137%
$109,413$177,8819%
$177,881and over11.5%

Ontario

Taxable income overUp toRate
$0$52,8865.05%
$52,886$105,7759.15%
$105,775$150,00011.16%
$150,000$220,00012.16%
$220,000and over13.16%

Prince Edward Island

Taxable income overUp toRate
$0$33,3289.5%
$33,328$64,65613.47%
$64,656$105,00016.6%
$105,000$140,00017.62%
$140,000and over19%

Saskatchewan

Taxable income overUp toRate
$0$53,46310.5%
$53,463$152,75012.5%
$152,750and over14.5%

Yukon

Taxable income overUp toRate
$0$57,3756.4%
$57,375$114,7509%
$114,750$177,88210.9%
$177,882$500,00012.8%
$500,000and over15%

Quebec

Taxable income overUp toRate
$0$53,25514%
$53,255$106,49519%
$106,495$129,59024%
$129,590and over25.75%

Quebec residents file a separate provincial return with Revenu Québec.

Sources

Notes

  • Federal: The lowest federal rate fell from 15% to 14% on July 1, 2025. CRA applies a full-year rate of 14.5% for 2025, and the non-refundable credit rate is also 14.5% (T1 line 114). Payroll withholding used a prorated 14% from July 2025, but the annual return uses 14.5%.
  • Federal: CRA's 2025 pages describe the rate cut and top-up credit as 'proposed changes'. The Department of Finance reports that Bill C-4 (rate cut) received Royal Assent on March 12, 2026 and Bill C-15 (top-up tax credit, 2025 to 2030) on March 26, 2026.
  • Federal: Basic personal amount: $16,129 if net income (line 23600) is $177,882 or less; $14,538 if $253,414 or more; in between, the $1,591 enhancement is reduced in proportion to (net income - $177,882) / $75,532 (Federal Worksheet, line 30000).
  • Federal: Age amount: $9,028 less 15% of net income above $45,522; nil at $105,709 or more.
  • Federal: Medical expenses: the credit applies to expenses above the lesser of 3% of net income and $2,834 (T1 lines 108-109).
  • Federal: Donations: 14.5% on the first $200, 29% on the rest, except 33% on the lesser of (donations above $200, less ecological gifts made after February 10, 2014 and before 2016) and taxable income above $253,414 (Schedule 9 lines 17-22).
  • Federal: Dividend tax credit rates are a percentage of the taxable (grossed-up) dividend: 15.0198% eligible (gross-up 38%), 9.0301% non-eligible (gross-up 15%).
  • Federal: Capital gains: inclusion rate 1/2 for 2025. CRA reverted to administering the enacted one-half rate after the proposed increase to two-thirds was deferred and later cancelled.
  • Federal: Quebec abatement: 16.5% of basic federal tax (line 42900) for Quebec residents, refundable (line 44000); T2203 prorates it when income is allocated to more than one jurisdiction.
  • Federal: Top-up tax credit (line 34990): 3.45% x (line 33800 [credit amounts x 14.5%] + Schedule 9 line 22 [first-$200 donation credit] - $8,319.38 [$57,375 x 14.5%]), not below zero (Federal Worksheet 2025). The base excludes the 29%/33% donation credit and the dividend tax credit; topUpCredit holds the rate and threshold, and the engine computes the base.
  • Alberta: New 8% bracket on the first $60,000 of taxable income for the whole 2025 tax year (announced February 27, 2025; Form AB428 2025 applies 8% to all of 2025). The CRA 2025 rates page footnote says it was 'added on July 1, 2025': that is the payroll date. Employers withheld at 10% for January-June and a prorated 6% from July (T4127 121st edition).
  • Alberta: The non-refundable credit rate fell from 10% to 8% with the new bracket (Form AB428 2025, line 53). The new Alberta supplemental tax credit gives back 2% on qualifying credit amounts above $60,000 (see supplementalCredit).
  • Alberta: Donations: 60% on the first $200 (federal Schedule 9 line 13, the lesser of total gifts and $200) and 21% on the rest (Schedule 9 line 14). No top-rate tier.
  • Alberta: Dividend tax credit rates apply to the taxable (grossed-up) dividend: 8.12% eligible, 2.18% non-eligible (Worksheet AB428, line 61520).
  • Alberta: Alberta has no credit for current-year tuition: Form AB428 only allows unused tuition and education amounts carried forward (line 58560, Schedule AB(S11)).
  • Alberta: After December 31, 2025, all entitlements under the former Alberta climate leadership adjustment rebate and Alberta family employment tax credit end (CRA Alberta tax information for 2025).
  • British Columbia: No mid-year change for British Columbia in 2025 (T4127 121st edition, July 1, 2025: no change for BC).
  • British Columbia: BC tax reduction: $562 less 3.56% of net income (line 23600) over $25,020; nil once net income reaches $40,807 (Form BC428 lines 73-79).
  • British Columbia: Donations (Worksheet BC428): 5.06% on the first $200; 16.8% on the rest, except 20.5% on the part that matches taxable income over $259,829.
  • British Columbia: Dividend tax credit rates apply to the taxable (grossed-up) dividend: 12% eligible, 1.96% non-eligible (Worksheet BC428, line 61520).
  • British Columbia: BC kept its tuition credit for current-year tuition (Form BC428 line 58560 and Schedule BC(S11)).
  • British Columbia: The BC climate action tax credit program ended; the final payment was issued in April 2025 (CRA BC tax information for 2025).
  • Manitoba: On March 20, 2025 Manitoba announced that the basic personal amount and bracket thresholds are not indexed for 2025 and later years. Form MB428 (2025) and T4127 (January 2026, Table 8.22) use $47,000 and $100,000 and a basic personal amount of $15,780.
  • Manitoba: The CRA page 'Tax rates and income brackets (2025)' still lists Manitoba thresholds of $47,564 and $101,200 (the indexed figures that were withdrawn). The values here follow Form MB428 (2025).
  • Manitoba: New for 2025: the basic personal amount is reduced linearly for net income (line 23600) between $200,000 and $400,000, and is nil at $400,000 or more (Worksheet MB428).
  • Manitoba: Payroll only: T4127 January 2025 used the indexed BPA of $15,969 and thresholds of $47,564 and $101,200; T4127 July 2025 used a prorated BPA of $15,591 and prorated thresholds of $46,513 and $98,796 for the second half of the year. The return uses the annual figures above.
  • Manitoba: Donations: the first $200 (federal Schedule 9, line 13) at 10.8% and the rest at 17.4%; Manitoba has no separate top-income tier.
  • Manitoba: Dividend tax credit applies to taxable (grossed-up) dividends: 8% of eligible and 0.7835% of non-eligible dividends (Worksheet MB428, line 61520: 0.7835% × line 12010, the taxable amount of non-eligible dividends; 8% × line 12000 minus line 12010).
  • Manitoba: Current-year tuition and education amounts are claimable (Schedule MB(S11)), including $400 a month full-time and $120 a month part-time education amounts.
  • Manitoba: lowIncomeReduction is the Manitoba family tax benefit for a single person (Schedule MB428-A): $2,065 basic amount plus $2,065 for the age amount for self if born in 1960 or earlier, less 9% of net income (line 23600), not below 0. The result is entered on Form MB428 line 61470 and claimed with the other credit amounts at 10.8%.
  • New Brunswick: No mid-year change for New Brunswick in 2025 (T4127 July 2025 edition lists no change for New Brunswick).
  • New Brunswick: Donations: 9.4% on the amount from line 13 of federal Schedule 9 (the first $200) and 17.95% on line 14 (the rest); no top tier.
  • New Brunswick: Dividend tax credit (Worksheet NB428): 14% of taxable eligible dividends and 2.75% of taxable other-than-eligible dividends.
  • New Brunswick: Tuition: Schedule NB(S11) includes current-year tuition from federal Schedule 11 line 8 (no provincial education or textbook amounts).
  • New Brunswick: Low-income tax reduction (NB428 lines 77–86): $802 basic reduction, less 3% of adjusted family income over $21,920. Adjusted family income is net income (line 23600) of you and your spouse or common-law partner, plus UCCB/RDSP income repayments, minus UCCB/RDSP income. A single person qualifies if net income is under $48,653.
  • Newfoundland and Labrador: The non-refundable credit rate is the lowest bracket rate, 8.7% (NL428 line 57).
  • Newfoundland and Labrador: Donations: 8.7% on the first $200 (federal Schedule 9 line 13) and 21.8% on the rest (NL428 lines 59 and 60).
  • Newfoundland and Labrador: Dividend tax credit is a percentage of the taxable (grossed-up) dividend: 6.3% eligible, 3.2% other than eligible (Worksheet NL428, line 61520).
  • Newfoundland and Labrador: The age amount is fully phased out at net income of $85,806 (Worksheet NL428).
  • Newfoundland and Labrador: Low-income tax reduction (NL428 lines 88 to 104): $997 basic reduction, less 16% of adjusted family income over $23,928. Adjusted family income is net income (line 23600) plus UCCB and RDSP income repayments, minus UCCB and RDSP income; for a single person without those amounts it equals net income.
  • Newfoundland and Labrador: Child care amount (NL428 line 33, 58320): the amount claimed on line 21400 of the return (CRA "Newfoundland and Labrador tax information for 2025").
  • Nova Scotia: New for 2025: Nova Scotia indexes its brackets and the basic personal, spouse, eligible dependant, age and infirm dependant amounts (T4127 January 2025).
  • Nova Scotia: Basic personal amount: a flat $11,744 for everyone (Form NS428 line 9). The income-based supplement that applied before 2025 to the basic personal, spouse, eligible dependant and age amounts no longer applies (CRA "Nova Scotia tax information for 2025"). The government announced this on February 18, 2025; the T4127 January 2025 payroll formula still reduced the amount from $11,744 to $8,744 between $25,000 and $75,000, and the July 2025 edition gave employers a catch-up formula for the rest of the year. Neither affects the amount claimed on the 2025 return.
  • Nova Scotia: Age amount (Worksheet NS428): $5,734, reduced by 15% of net income over $30,828; nil at $69,055.
  • Nova Scotia: Donations: 8.79% on the amount from line 13 of federal Schedule 9 (the first $200) and 21% on line 14 (the rest); no top tier.
  • Nova Scotia: Dividend tax credit (Worksheet NS428): 8.85% of taxable eligible dividends and 1.5% of taxable other-than-eligible dividends (the non-eligible rate changed to 1.5% for 2025).
  • Nova Scotia: Tuition: Schedule NS(S11) includes current-year tuition (federal Schedule 11 line 8) plus a Nova Scotia education amount of $200 per full-time month and $60 per part-time month.
  • Nova Scotia: Low-income tax reduction (NS428 lines 71–84): $300 basic reduction, less 5% of adjusted family income over $15,000. Adjusted family income is net income (line 23600) of you and your spouse or common-law partner, plus UCCB/RDSP income repayments, minus UCCB/RDSP income. Available if you were 19 or older, had a spouse or common-law partner, or were a parent.
  • Nova Scotia: Age tax credit (NS428 line 98): $1,000 off Nova Scotia tax if you were born in 1960 or earlier and your taxable income (line 26000) is less than $24,000. It comes after the low-income tax reduction and can only reduce the tax to 0 (Form NS428; CRA "Nova Scotia tax information for 2025").
  • Northwest Territories: Basic personal amount is a flat $17,842 with no income phase-out (NT428 line 58040, TD1NT 2025).
  • Northwest Territories: Age amount $8,727, reduced by 15% of net income above $45,522 (Worksheet NT428 2025).
  • Northwest Territories: Pension income amount is capped at $1,000 (NT428 line 58360).
  • Northwest Territories: Donations: 5.9% on the amount from line 13 of federal Schedule 9 (the first $200) and 14.05% on line 14 (the rest). No top-rate tier.
  • Northwest Territories: Dividend tax credit (Worksheet NT428): 11.5% of taxable eligible dividends, 6% of taxable other-than-eligible dividends.
  • Northwest Territories: The Northwest Territories cost of living offset ended; the final payment was issued in April 2025.
  • Northwest Territories: T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.
  • Northwest Territories: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Nunavut: Basic personal amount is a flat $19,274 with no income phase-out (NU428 line 58040, TD1NU 2025).
  • Nunavut: Age amount $12,303, reduced by 15% of net income above $45,522 (Worksheet NU428 and TD1NU-WS 2025).
  • Nunavut: Donations: 4% on the amount from line 13 of federal Schedule 9 (the first $200) and 11.5% on line 14 (the rest). No top-rate tier.
  • Nunavut: Dividend tax credit (Worksheet NU428): 5.51% of taxable eligible dividends, 2.61% of taxable other-than-eligible dividends.
  • Nunavut: New for 2025: the volunteer firefighter tax credit was replaced by the tax credit for volunteer firefighters and search and rescue volunteers ($722). The Nunavut carbon credit ended; the final payment was issued in April 2025.
  • Nunavut: T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.
  • Nunavut: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Ontario: No mid-year change for Ontario in 2025 (T4127 July 2025 edition lists no change for Ontario).
  • Ontario: Non-refundable credit rate is 5.05%, the lowest bracket rate (ON428 line 45).
  • Ontario: Age amount: $6,223 reduced by 15% of net income over $46,330; nil at $87,817 (ON428 Worksheet line 58080, TD1ON).
  • Ontario: Medical expenses: claim the part above the lesser of 3% of net income (line 23600) and $2,885 (ON428 lines 36-40).
  • Ontario: Donations: 5.05% on the first $200 (federal Schedule 9 line 13) and 11.16% on the rest (ON428 lines 47-48). Ontario has no top-rate tier.
  • Ontario: No credit for current-year tuition: ON428 only allows unused tuition and education amounts carried forward (line 58560, Schedule ON(S11)).
  • Ontario: Dividend tax credit: 10% of taxable (grossed-up) eligible dividends and 2.9863% of taxable non-eligible dividends (Worksheet ON428 line 61520).
  • Ontario: Order of Form ON428 Part C: tax on taxable income, minus non-refundable credits and minimum tax carryover; plus surtax; minus Ontario dividend tax credit; minus Ontario tax reduction; minus provincial foreign tax credit; minus LIFT credit; minus community food program credit; plus Ontario Health Premium.
  • Ontario: Surtax is 20% of Ontario tax over $5,710 plus 36% of Ontario tax over $7,307. It is calculated on Ontario tax after non-refundable credits but BEFORE the dividend tax credit (ON428 lines 62-70), excluding tax on split income.
  • Ontario: Ontario tax reduction (ON428 lines 74-80): 2 x ($294 basic + $544 per dependent child born in 2007 or later + $544 per dependant with an impairment), minus Ontario tax from line 73, if positive. basicAmount holds the $294 basic reduction only.
  • Ontario: Ontario Health Premium is based on taxable income (line 26000): $0 at $20,000 or less, rising in 6% and 25% steps to a maximum of $900 above $200,600. It is not reduced by the Ontario tax reduction (T4127 note) and is added after the LIFT credit.
  • Ontario: LIFT credit (Schedule ON428-A 2025, Part A, single): lesser of $875 and 5.05% of employment income (lines 10100 + 10400), minus 5% of adjusted net income over $32,500. Adjusted net income = line 23600 + line 21300 + RDSP income repayment in line 23200 - line 11700 - RDSP income in line 12500; for most people it equals net income. Applied after the Ontario tax reduction and the provincial foreign tax credit (ON428 line 85). Not available if subject to Ontario additional tax for minimum tax purposes or if bankrupt in 2025.
  • Prince Edward Island: The first three bracket thresholds and all five rates changed for 2025 (T4127 January 2025).
  • Prince Edward Island: Mid-year change: on April 10, 2025, PEI raised the 2025 basic personal amount from $14,250 to $14,650, effective January 1, 2025. Payroll used a prorated $15,050 from July 2025 (T4127 July 2025); the return uses $14,650 for the whole year (PE428 line 9).
  • Prince Edward Island: No PEI surtax: the 2025 PE428 has no surtax step, and T4127 says the provincial surtax (factor V1) applies only to Ontario.
  • Prince Edward Island: The non-refundable credit rate is the lowest bracket rate, 9.5% (PE428 line 49).
  • Prince Edward Island: Donation credit rates changed for 2025: 9.5% on the first $200 (federal Schedule 9 line 13) and 19% on the rest (PE428 lines 51 and 52).
  • Prince Edward Island: Dividend tax credit is a percentage of the taxable (grossed-up) dividend: 10.5% eligible, 1.3% other than eligible (Worksheet PE428, line 61520).
  • Prince Edward Island: The age amount is fully phased out at net income of $80,000 (Worksheet PE428).
  • Prince Edward Island: Low-income tax reduction (PE428 lines 68 to 87): $350 basic reduction, less 5% of adjusted family income over $22,650. Adjusted family income is net income (line 23600) plus UCCB repayment, minus UCCB income; for a single person without those amounts it equals net income.
  • Prince Edward Island: Age reduction for self (PE428 line 76): $250 added to the $350 basic low-income tax reduction if you were born in 1960 or earlier.
  • Saskatchewan: Under The Saskatchewan Affordability Act, the basic personal, spouse or common-law partner, eligible dependant, dependent child and senior supplementary amounts rise by $500 in each of the four tax years from 2025, on top of indexation (T4127 January 2026). The 2025 basic personal amount is $19,491 (Form SK428).
  • Saskatchewan: age.supplement is the senior supplementary amount (Form SK428 line 58220; TD1SK 2025 line 3): $2,028 for anyone 65 or older at the end of the year, regardless of net income, in addition to the age amount.
  • Saskatchewan: Payroll only: T4127 January 2025 used a BPA of $18,991; T4127 July 2025 used a prorated BPA of $19,991 for the second half of the year. The return uses $19,491.
  • Saskatchewan: Donations: the first $200 (federal Schedule 9, line 13) at 10.5% and the rest at 14.5%; Saskatchewan has no separate top-income tier.
  • Saskatchewan: Dividend tax credit applies to taxable (grossed-up) dividends: 11% of eligible and 2.519% of non-eligible dividends (Worksheet SK428, line 61520: 2.519% × line 12010, the taxable amount of non-eligible dividends; 11% × line 12000 minus line 12010).
  • Saskatchewan: Saskatchewan has no credit for current-year tuition: Form SK428 line 58560 and Schedule SK(S11) cover only unused tuition and education amounts carried forward.
  • Saskatchewan: The Saskatchewan low-income tax credit is a refundable benefit paid quarterly with the GST/HST credit, not a reduction of Saskatchewan tax, so lowIncomeReduction is null.
  • Yukon: Yukon basic personal amount mirrors the federal one (YT428 line 58040 takes the amount from line 30000 of the return; T4127: BPAYT = BPAF). It is $16,129, reduced to $14,538 as net income goes from $177,882 to $253,414 (TD1YT-WS 2025).
  • Yukon: Yukon age amount is harmonized with the federal amount ($9,028, reduced by 15% of net income above $45,522).
  • Yukon: Canada employment amount (YT428 line 58310): the lesser of federal line 31260 and $1,471 (Yukon tax information for 2025); Yukon residents only.
  • Yukon: Donations: 6.4% on the amount from line 13 of federal Schedule 9 (the first $200) and 12.8% on line 14 (the rest). Yukon has no top-rate tier.
  • Yukon: Dividend tax credit (Worksheet YT428): 12.02% of taxable eligible dividends, 0.67% of taxable other-than-eligible dividends.
  • Yukon: Yukon's thresholds of $57,375, $114,750 and $177,882 match the first three federal thresholds for 2025; Yukon has no bracket at the federal $253,414 threshold and adds its own at $500,000.
  • Yukon: The federal lowest rate change in 2025 (15% to 14% from July 1) does not affect the Yukon rates.
  • Yukon: T4127 July 2025 edition: no territorial tax changes effective July 1, 2025 for this territory.
  • Yukon: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Quebec: Quebec has no credit for QPP, QPIP or EI contributions. Line 248 deducts the additional (enhanced) QPP contributions on employment income (Schedule U, Part B); on self-employment income it also deducts the employer share of the base QPP contribution (Schedule U, Part C) and 43.736% of the QPIP premium (Schedule R, line 26).
  • Quebec: Medical expenses (line 381) are credited at 20% (line 389), not at the 14% rate of line 377.1. The threshold is 3% of family income (line 275 for a single person) with no dollar cap.
  • Quebec: Union, professional or other dues are a 10% credit (line 397), not a deduction as on the federal return. Quebec has no child care deduction; it has a refundable tax credit for childcare expenses (Schedule C) instead.
  • Quebec: The amount for retirement income (Schedule B) is 1.25 × the income on lines 122 and 123 (pension plan payments, RRSP annuities, RRIF payments), up to $3,470, with no age condition; OAS, QPP and CPP pensions do not qualify.
  • Quebec: The dividend tax credit (line 415) is stated on the actual dividend: 16.1460% of eligible dividends (line 166) and 3.9330% of ordinary dividends (line 167).
  • Quebec: Donations: 20% on the first $200, 25.75% on the part matching taxable income above $129,590, 24% on the rest. Work Chart 395 and Schedule V apply no net-income limit.
  • Quebec: Health services fund (line 446, Schedule F): on income other than employment income (total income less employment income, the dividend gross-up, the self-employed QPP and QPIP deductions and some other items) above $18,130, 1% of the excess up to $150; above $63,060, $150 plus 1% of the excess, up to $1,000.
  • Quebec: Career extension (line 391): the age of eligibility rose from 60 to 65 for 2025 and the calculation changed (TP-1.G-V, New for 2025). The credit cannot exceed tax on taxable income less the line 377.1 credits (TP-752.PC-V, lines 47 to 50).
  • Quebec: Tuition (line 398): 8% of fees paid for 2025, only if they total more than $100; the unused part carries forward (Schedule T).
  • Quebec: Québec prescription drug insurance plan: the maximum premium rose from $744 to $766 on July 1, 2025, so the 2025 maximum is $755 (TP-1.G-V, New for 2025).

2026 tax year

Combined federal and Alberta rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $58,52322.00%11.00%——
over $58,523 up to $61,20028.50%14.25%——
over $61,200 up to $117,04530.50%15.25%——
over $117,045 up to $154,25936.00%18.00%——
over $154,259 up to $181,44038.00%19.00%——
over $181,440 up to $185,11141.29%20.65%——
over $185,111 up to $246,81342.29%21.15%——
over $246,813 up to $258,48243.29%21.65%——
over $258,482 up to $370,22047.00%23.50%——
over $370,22048.00%24.00%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Alberta eligible dividend tax credit rate and Alberta other-than-eligible dividend tax credit rate.

Combined federal and British Columbia rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $50,36319.60%9.80%——
over $50,363 up to $58,52321.70%10.85%——
over $58,523 up to $100,72828.20%14.10%——
over $100,728 up to $115,64831.00%15.50%——
over $115,648 up to $117,04532.79%16.40%——
over $117,045 up to $140,43038.29%19.15%——
over $140,430 up to $181,44040.70%20.35%——
over $181,440 up to $190,40543.99%22.00%——
over $190,405 up to $258,48246.09%23.05%——
over $258,482 up to $265,54549.80%24.90%——
over $265,54553.50%26.75%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: British Columbia eligible dividend tax credit rate and British Columbia other-than-eligible dividend tax credit rate.

Combined federal and Manitoba rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $47,00024.80%12.40%——
over $47,000 up to $58,52326.75%13.38%——
over $58,523 up to $100,00033.25%16.63%——
over $100,000 up to $117,04537.90%18.95%——
over $117,045 up to $181,44043.40%21.70%——
over $181,440 up to $200,00046.69%23.35%——
over $200,000 up to $258,48247.55%23.77%——
over $258,482 up to $400,00051.25%25.63%——
over $400,00050.40%25.20%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Shaded, marked rows: the Manitoba basic personal amount shrinks from $15,780 to $0 as net income rises from $200,000 to $400,000, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Manitoba eligible dividend tax credit rate and Manitoba other-than-eligible dividend tax credit rate.

Combined federal and New Brunswick rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $52,33323.40%11.70%——
over $52,333 up to $58,52328.00%14.00%——
over $58,523 up to $104,66634.50%17.25%——
over $104,666 up to $117,04536.50%18.25%——
over $117,045 up to $181,44042.00%21.00%——
over $181,440 up to $193,86145.29%22.65%——
over $193,861 up to $258,48248.79%24.40%——
over $258,48252.50%26.25%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: New Brunswick eligible dividend tax credit rate and New Brunswick other-than-eligible dividend tax credit rate.

Combined federal and Newfoundland and Labrador rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $44,67822.70%11.35%——
over $44,678 up to $58,52328.50%14.25%——
over $58,523 up to $89,35435.00%17.50%——
over $89,354 up to $117,04536.30%18.15%——
over $117,045 up to $159,52841.80%20.90%——
over $159,528 up to $181,44043.80%21.90%——
over $181,440 up to $223,34047.09%23.55%——
over $223,340 up to $258,48249.09%24.55%——
over $258,482 up to $285,31952.80%26.40%——
over $285,319 up to $570,63853.80%26.90%——
over $570,638 up to $1,141,27554.30%27.15%——
over $1,141,27554.80%27.40%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Newfoundland and Labrador eligible dividend tax credit rate and Newfoundland and Labrador other-than-eligible dividend tax credit rate.

Combined federal and Nova Scotia rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $30,99522.79%11.40%——
over $30,995 up to $58,52328.95%14.48%——
over $58,523 up to $61,99135.45%17.73%——
over $61,991 up to $97,41737.17%18.59%——
over $97,417 up to $117,04538.00%19.00%——
over $117,045 up to $157,12443.50%21.75%——
over $157,124 up to $181,44047.00%23.50%——
over $181,440 up to $258,48250.29%25.15%——
over $258,48254.00%27.00%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Nova Scotia eligible dividend tax credit rate and Nova Scotia other-than-eligible dividend tax credit rate.

Combined federal and Northwest Territories rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $53,00319.90%9.95%——
over $53,003 up to $58,52322.60%11.30%——
over $58,523 up to $106,00929.10%14.55%——
over $106,009 up to $117,04532.70%16.35%——
over $117,045 up to $172,34638.20%19.10%——
over $172,346 up to $181,44040.05%20.03%——
over $181,440 up to $258,48243.34%21.67%——
over $258,48247.05%23.53%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Northwest Territories eligible dividend tax credit rate and Northwest Territories other-than-eligible dividend tax credit rate.

Combined federal and Nunavut rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $55,80118.00%9.00%——
over $55,801 up to $58,52321.00%10.50%——
over $58,523 up to $111,60227.50%13.75%——
over $111,602 up to $117,04529.50%14.75%——
over $117,045 up to $181,43935.00%17.50%——
over $181,439 up to $181,44037.50%18.75%——
over $181,440 up to $258,48240.79%20.40%——
over $258,48244.50%22.25%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Nunavut eligible dividend tax credit rate and Nunavut other-than-eligible dividend tax credit rate.

Combined federal and Ontario rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $53,89119.05%9.53%——
over $53,891 up to $58,52323.15%11.58%——
over $58,523 up to $94,90129.65%14.83%——
over $94,901 up to $107,78531.48%15.74%——
over $107,785 up to $111,81033.89%16.95%——
over $111,810 up to $117,04537.91%18.95%——
over $117,045 up to $150,00043.41%21.70%——
over $150,000 up to $181,44044.97%22.48%——
over $181,440 up to $220,00048.26%24.13%——
over $220,000 up to $258,48249.82%24.91%——
over $258,48253.53%26.76%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Ontario eligible dividend tax credit rate and Ontario other-than-eligible dividend tax credit rate.

Combined federal and Prince Edward Island rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $33,92823.50%11.75%——
over $33,928 up to $58,52327.47%13.74%——
over $58,523 up to $65,82033.97%16.99%——
over $65,820 up to $106,89037.10%18.55%——
over $106,890 up to $117,04538.12%19.06%——
over $117,045 up to $142,52043.62%21.81%——
over $142,520 up to $181,44045.00%22.50%——
over $181,440 up to $200,00048.29%24.15%——
over $200,000 up to $258,48249.29%24.65%——
over $258,48253.00%26.50%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Prince Edward Island eligible dividend tax credit rate and Prince Edward Island other-than-eligible dividend tax credit rate.

Combined federal and Quebec rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $54,34525.69%———
over $54,345 up to $58,52330.69%———
over $58,523 up to $108,68036.12%———
over $108,680 up to $117,04541.12%———
over $117,045 up to $132,24545.71%———
over $132,245 up to $181,44047.46%———
over $181,440 up to $258,48250.21%———
over $258,48253.31%———
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: capital gains, eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Quebec capital gains inclusion rate, Quebec eligible dividend gross-up, Quebec eligible dividend tax credit rate, Quebec other-than-eligible dividend gross-up and Quebec other-than-eligible dividend tax credit rate.

Combined federal and Saskatchewan rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $54,53224.50%12.25%——
over $54,532 up to $58,52326.50%13.25%——
over $58,523 up to $117,04533.00%16.50%——
over $117,045 up to $155,80538.50%19.25%——
over $155,805 up to $181,44040.50%20.25%——
over $181,440 up to $258,48243.79%21.90%——
over $258,48247.50%23.75%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Saskatchewan eligible dividend tax credit rate and Saskatchewan other-than-eligible dividend tax credit rate.

Combined federal and Yukon rates

Your combined marginal rate: the share of your next dollar that goes to income tax.

Taxable incomeOther incomeCapital gainsCanadian dividends
EligibleNon-eligible
first $58,52320.40%10.20%——
over $58,523 up to $117,04529.50%14.75%——
over $117,045 up to $181,44036.90%18.45%——
over $181,440 up to $258,48242.23%21.11%——
over $258,482 up to $500,00045.80%22.90%——
over $500,00048.00%24.00%——
  • Shaded, marked rows: the federal basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Shaded, marked rows: the Yukon basic personal amount shrinks from $16,452 to $14,829 as net income rises from $181,440 to $258,482, so in these rows each extra dollar also costs part of that credit.
  • Not available yet: eligible dividends and non-eligible dividends for 2026 (shown as —). They need figures that haven’t been published yet: Yukon eligible dividend tax credit rate and Yukon other-than-eligible dividend tax credit rate.

About these rates

  • Each rate is the share of one more dollar of that kind of income that goes to federal and provincial income tax, at that level of taxable income. It isn’t the rate on all your income. Other income means income that’s taxed in full, such as employment, pension or interest income.
  • Dividend rates are a percentage of the actual dividends you receive, not the grossed-up (taxable) amount. A negative rate means the dividend tax credit is more than the tax on the dividend, so it lowers the tax on your other income. It can bring your tax down to zero, but it doesn’t create a refund. See the dividend gross-up and tax credit rates.
  • Capital gains rates apply to the whole gain: only part of a capital gain is taxable.
  • Included: federal and provincial tax brackets, the basic personal amount (including where it shrinks at higher incomes, in the marked rows), Ontario’s surtax and the federal abatement for Quebec residents.
  • Left out: these rates assume your income is above your basic personal amount, and they leave out low-income tax reductions (such as the BC tax reduction and Ontario’s tax reduction and LIFT credit), the Ontario Health Premium and Quebec’s health services fund contribution. At lower incomes you may pay less than shown, and in some income ranges the health premium or contribution adds a little. Other credits and deductions, CPP or QPP contributions and EI premiums, the alternative minimum tax and the OAS recovery tax aren’t included either.
  • Worked out from the CRA figures (Revenu Québec for Quebec) listed under Sources below. At higher incomes, where nothing above is left out, they match our income tax calculator. For a figure that fits your situation, use the income tax calculator.

Federal

Taxable income overUp toRate
$0$58,52314%
$58,523$117,04520.5%
$117,045$181,44026%
$181,440$258,48229%
$258,482and over33%

Provinces and territories

Alberta

Taxable income overUp toRate
$0$61,2008%
$61,200$154,25910%
$154,259$185,11112%
$185,111$246,81313%
$246,813$370,22014%
$370,220and over15%

British Columbia

Taxable income overUp toRate
$0$50,3635.6%
$50,363$100,7287.7%
$100,728$115,64810.5%
$115,648$140,43012.29%
$140,430$190,40514.7%
$190,405$265,54516.8%
$265,545and over20.5%

Manitoba

Taxable income overUp toRate
$0$47,00010.8%
$47,000$100,00012.75%
$100,000and over17.4%

New Brunswick

Taxable income overUp toRate
$0$52,3339.4%
$52,333$104,66614%
$104,666$193,86116%
$193,861and over19.5%

Newfoundland and Labrador

Taxable income overUp toRate
$0$44,6788.7%
$44,678$89,35414.5%
$89,354$159,52815.8%
$159,528$223,34017.8%
$223,340$285,31919.8%
$285,319$570,63820.8%
$570,638$1,141,27521.3%
$1,141,275and over21.8%

Nova Scotia

Taxable income overUp toRate
$0$30,9958.79%
$30,995$61,99114.95%
$61,991$97,41716.67%
$97,417$157,12417.5%
$157,124and over21%

Northwest Territories

Taxable income overUp toRate
$0$53,0035.9%
$53,003$106,0098.6%
$106,009$172,34612.2%
$172,346and over14.05%

Nunavut

Taxable income overUp toRate
$0$55,8014%
$55,801$111,6027%
$111,602$181,4399%
$181,439and over11.5%

Ontario

Taxable income overUp toRate
$0$53,8915.05%
$53,891$107,7859.15%
$107,785$150,00011.16%
$150,000$220,00012.16%
$220,000and over13.16%

Prince Edward Island

Taxable income overUp toRate
$0$33,9289.5%
$33,928$65,82013.47%
$65,820$106,89016.6%
$106,890$142,52017.62%
$142,520$200,00019%
$200,000and over20%

Saskatchewan

Taxable income overUp toRate
$0$54,53210.5%
$54,532$155,80512.5%
$155,805and over14.5%

Yukon

Taxable income overUp toRate
$0$58,5236.4%
$58,523$117,0459%
$117,045$181,44010.9%
$181,440$500,00012.8%
$500,000and over15%

Quebec

Taxable income overUp toRate
$0$54,34514%
$54,345$108,68019%
$108,680$132,24524%
$132,245and over25.75%

Quebec residents file a separate provincial return with Revenu Québec.

Sources

Notes

  • Federal: The 2026 return forms (T1, Federal Worksheet, Schedule 9) are not published yet. The 2026 figures here come from CRA's 2026 rates page, the indexation page, T4127 (January and July 2026 editions) and the 2026 TD1 and TD1-WS.
  • Federal: The lowest federal rate is 14% for 2026 and later years (T4127, January 2026). The credit rate is also 14%: T4127 computes credits as 0.14 x the claim amount (K1, K4), and CRA says the rate for most non-refundable credits stays equal to the lowest bracket rate.
  • Federal: The July 2026 edition of T4127 lists no federal changes, so there is no mid-year federal change in 2026.
  • Federal: Basic personal amount: $16,452 if net income is $181,440 or less; $14,829 if $258,482 or more; in between, reduced by (net income - $181,440) x $1,623 / $77,042 (T4127 BPAF formula; TD1-WS line 1).
  • Federal: Age amount: $9,208 less 15% of net income above $46,432 (TD1-WS 2026); nil at $107,819 or more (TD1 2026).
  • Federal: Medical expenses: the threshold is the lesser of 3% of net income and $2,890 (indexation page, 'Medical expense tax credit (3% of net income ceiling)').
  • Federal: Dividends: CRA's T5 rate table gives 15.0198% / 38% for eligible dividends received in '2012 and later years' and 9.0301% / 15% for non-eligible dividends received in '2019 and later years'. Credit rates are a percentage of the grossed-up dividend.
  • Federal: Capital gains: the proposed increase to a two-thirds inclusion rate (planned for January 1, 2026) was cancelled (CRA, What's new for corporations). CRA's audit manual (updated September 2026) says the current inclusion rate is 50%.
  • Federal: Quebec abatement: 16.5% of basic federal tax (T4127 January 2026, Table 8.2 and the Quebec formula T1 = (T3 - LCF) - 0.165 x T3).
  • Alberta: The 8% first bracket continues for 2026, with its threshold indexed to $61,200 (CRA 2026 rates page; T4127 122nd edition).
  • Alberta: No mid-year change for Alberta in 2026 (T4127 123rd edition, July 1, 2026).
  • Alberta: creditRate is the K1P rate in T4127 122nd edition (0.08 × total claim amount); the 2026 AB428 is not yet published.
  • Alberta: tuitionCredit: TD1AB 2026 has no tuition claim; Alberta's 2025 AB428 only allowed carried-forward unused tuition and education amounts.
  • Alberta: supplementalCredit comes from the payroll formula (T4127 122nd edition, K5P), since the 2026 AB428 worksheet is not yet published. T4127 121st edition (July 1, 2025) said the $4,800 base 'is based on the 2025 first tax bracket and is subject to change for 2026 based on indexation'; the 2026 base is $4,896 (8% of the indexed $61,200 bracket).
  • British Columbia: Mid-year change: on February 17, 2026, BC raised the lowest rate from 5.06% to 5.60% for 2026 and later years. Payroll withheld at 5.06% for January-June and at a prorated 6.14% from the first July payroll (T4127 123rd edition); the full-year rate is 5.6%.
  • British Columbia: BC tax reduction for 2026: the basic reduction rises from $562 to $690 (it had been indexed to $575 on January 1, 2026; payroll uses a prorated $805 for July-December). It is reduced by 3.56% of income over $25,570 and is nil at $44,952 (T4127 123rd edition, Option 2).
  • British Columbia: Basis 'net' follows Form BC428 (net income, line 23600); the 2026 BC428 is not yet published. T4127 approximates with annual taxable income.
  • British Columbia: creditRate is the K1P rate in T4127 123rd edition (0.056 × total claim amount); the 2026 BC428 is not yet published.
  • British Columbia: tuitionCredit: TD1BC 2026 still has a tuition claim (line 4); the 2026 BC428 is not yet published to confirm it.
  • British Columbia: BC announced that indexation of brackets and non-refundable credit amounts is paused at 2026 levels for 2027 to 2030 (T4127 123rd edition, upcoming changes).
  • Manitoba: T4127 (January 2026): Manitoba does not index the basic personal amount or bracket thresholds for 2025 and later; for 2026 the BPA stays at $15,780 and the thresholds at $47,000 and $100,000.
  • Manitoba: The CRA page 'Tax rates and income brackets (2026)' lists Manitoba thresholds of $47,564 and $101,200, which conflicts with T4127 (January and July 2026) and Manitoba's non-indexation. The values here follow T4127.
  • Manitoba: The basic personal amount is reduced linearly for net income between $200,000 and $400,000, nil at $400,000 or more (T4127 BPAMB formula; TD1MB-WS 2026).
  • Manitoba: creditRate: T4127 computes the provincial personal-amount credit at the lowest Manitoba rate (K1P = lowest provincial tax rate × TCP), 10.8% for 2026.
  • Manitoba: T4127 July 2026 lists no change for Manitoba.
  • Manitoba: tuitionCredit: TD1MB 2026 (line 4) still includes tuition and education amounts.
  • Manitoba: lowIncomeReduction is the Manitoba family tax benefit for a single person from TD1MB-WS 2026 (line 12 section): $2,065 basic benefit plus $2,065 age benefit for self, less 9% of estimated net income, not below 0. TD1MB-WS gives the age benefit if an age amount is claimed (Schedule MB428-A 2025: if 65 or older); for a single person the benefit is nil above $45,888 of net income, before the age amount ends at $52,602, so the two tests give the same result. Confirm against Schedule MB428-A when 2026 forms are released.
  • New Brunswick: Brackets from the CRA 2026 rates page (also in T4127 January 2026, Table 8.1). Basic personal amount $13,664 matches T4127 January 2026, Table 8.2 (index rate 2.0%).
  • New Brunswick: Credit rate: T4127 January 2026 computes the provincial non-refundable personal credits (K1P) at the lowest provincial tax rate, 9.4% for New Brunswick.
  • New Brunswick: Age amount and pension income amount from TD1NB 2026 and TD1NB-WS 2026 (15% reduction above $45,844 net income).
  • New Brunswick: Tuition credit: TD1NB 2026 still has a tuition amount line (line 4).
  • New Brunswick: No mid-year change for New Brunswick in 2026 (T4127 July 2026 edition lists no change for New Brunswick).
  • New Brunswick: Low-income tax reduction structure (linear on adjusted family income) shown as for 2025; the 2026 amounts await Form NB428 for 2026.
  • Newfoundland and Labrador: Mid-year change: on April 29, 2026, Newfoundland and Labrador raised the 2026 basic personal amount from $11,188 to $13,094, effective January 1, 2026 (T4127 July 2026). Payroll used $11,188 until June and a prorated $15,000 from July; the annual amount is $13,094 (TD1NL 2026).
  • Newfoundland and Labrador: Credit rate: T4127 2026 computes the Newfoundland and Labrador personal credits as 0.0870 × TCP, the lowest bracket rate.
  • Newfoundland and Labrador: Age amount: $7,142, reduced by 15% of net income over $39,138 and fully phased out at $86,752 (TD1NL 2026 and TD1NL-WS 2026).
  • Newfoundland and Labrador: Tuition: TD1NL 2026 still includes tuition and education amounts ($200 per full-time month, $60 per part-time month).
  • Newfoundland and Labrador: No surtax: T4127 2026 says the provincial surtax (factor V1) applies only to Ontario.
  • Newfoundland and Labrador: The 2026 Form NL428, Worksheet NL428 and Schedule 9 are not published yet (expected early 2027), so the medical threshold, donation, dividend credit, low-income reduction and child care amount figures are TODO.
  • Nova Scotia: Brackets from the CRA 2026 rates page (also in T4127 January 2026, Table 8.1). Basic personal amount $11,932 matches T4127 January 2026, Table 8.2 (index rate 1.6%); flat for everyone, the 2025 payroll BPANS formula is removed for 2026.
  • Nova Scotia: Credit rate: T4127 January 2026 computes the provincial non-refundable personal credits (K1P) at the lowest provincial tax rate, 8.79% for Nova Scotia.
  • Nova Scotia: Age amount from TD1NS 2026 and TD1NS-WS 2026: $5,826, reduced by 15% of net income over $30,828 (the threshold is the same as in 2025); nil at $69,668. Pension income amount stays $1,173.
  • Nova Scotia: Tuition credit: TD1NS 2026 still has a tuition and education amounts line (line 4), with the $200/$60 monthly education amounts.
  • Nova Scotia: No mid-year change for Nova Scotia in 2026 (T4127 July 2026 edition lists no change for Nova Scotia).
  • Nova Scotia: Low-income tax reduction structure (linear on adjusted family income) shown as for 2025; the 2026 amounts await Form NS428 for 2026.
  • Nova Scotia: Age tax credit structure (a flat amount off the tax for someone 65 or older under a taxable income limit) shown as for 2025; the 2026 amounts await Form NS428 for 2026.
  • Northwest Territories: 2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 NT428 is not published yet (expected early 2027), so values that only appear on the NT428 are TODO.
  • Northwest Territories: Basic personal amount $18,198 with no phase-out (TD1NT 2026; T4127 January 2026, Table 8.2).
  • Northwest Territories: Age amount $8,902, reduced by 15% of net income above $46,432 (TD1NT and TD1NT-WS 2026).
  • Northwest Territories: Pension income amount capped at $1,000 (TD1NT 2026, line 3).
  • Northwest Territories: 2026 creditRate is the territory's lowest bracket rate (5.9%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.
  • Northwest Territories: tuitionCredit: TD1NT 2026 still has a tuition and education line (line 4), so the current-year tuition credit continues in 2026.
  • Northwest Territories: T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 for this territory.
  • Northwest Territories: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Nunavut: 2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 NU428 is not published yet (expected early 2027), so values that only appear on the NU428 are TODO.
  • Nunavut: Basic personal amount $19,659 with no phase-out (TD1NU 2026; T4127 January 2026, Table 8.2).
  • Nunavut: Age amount $12,550, reduced by 15% of net income above $46,432 (TD1NU and TD1NU-WS 2026).
  • Nunavut: Pension income amount capped at $2,000 (TD1NU 2026, line 3).
  • Nunavut: 2026 creditRate is the territory's lowest bracket rate (4%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.
  • Nunavut: tuitionCredit: TD1NU 2026 still has a tuition, education and textbook line (line 4), so the current-year tuition credit continues in 2026.
  • Nunavut: T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 for this territory.
  • Nunavut: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Ontario: No mid-year change for Ontario in 2026 (T4127 July 2026 edition lists no change for Ontario). Ontario indexation rate for 2026: 1.9% (T4127 Table 8.2).
  • Ontario: The CRA's 2026 Form ON428 and its worksheet and schedules are not published yet, so the 2026 medical, donation, dividend tax credit and LIFT values are TODO under the CRA-only rule (decided 2026-10-09). Ontario government pages state 2026 values, but they are not used as sources.
  • Ontario: creditRate: Ontario non-refundable credits use the lowest tax rate, 5.05% () definition of "lowest tax rate"; T4127 Jan and Jul 2026 Table 8.1).
  • Ontario: Age amount: $6,342 reduced by 15% of net income over $47,210; nil at $89,490 (TD1ON and TD1ON-WS 2026).
  • Ontario: Surtax (20% of Ontario tax over $5,818 plus 36% over $7,446), Ontario Health Premium bands and the $300 tax reduction basic amount are from the T4127 January 2026 payroll formulas (V1, V2, S2), also shown in the T4127 July 2026 Table 8.2 (surtax, S2) and the Ontario Ministry of Finance 2026 chart (surtax, tax reduction). On the 2025 return the surtax is calculated before the Ontario dividend tax credit; the 2026 ON428 should confirm the same order.
  • Ontario: Ontario Health Premium: $0 at $20,000 or less, rising in 6% and 25% steps to a maximum of $900 (T4127 Jan 2026, factor V2), not indexed). It is not reduced by the Ontario tax reduction.
  • Ontario: Ontario tax reduction: 2 x ($300 basic + $554 per eligible dependant) minus Ontario tax, if positive (T4127 Jan 2026, factors S, S2 and Y; Ontario Ministry of Finance 2026 chart). basicAmount holds the $300 basic reduction only.
  • Ontario: tuitionCredit is false: Ontario has had no credit for current-year tuition since 2017 (2025 ON428 allows only unused carried-forward amounts; TD1ON 2026 has no tuition line). Confirm against the 2026 ON428 when it is published.
  • Prince Edward Island: Mid-year change: on April 14, 2026, PEI added a 20% bracket on taxable income over $200,000 for 2026 and later years (T4127 July 2026; CRA 2026 rates page). Payroll used 19% on that income until June and a prorated 21% from July; the annual rate is 20%.
  • Prince Edward Island: The basic personal amount rose from $14,650 to $15,000 on January 1, 2026, as announced by PEI on April 10, 2025 (T4127 January 2026; TD1PE 2026).
  • Prince Edward Island: Credit rate: T4127 2026 computes the PEI personal credits as 0.0950 × TCP, the lowest bracket rate.
  • Prince Edward Island: Age amount: $6,510, reduced by 15% of net income over $36,600 and fully phased out at $80,000 (TD1PE 2026 and TD1PE-WS 2026).
  • Prince Edward Island: Tuition: TD1PE 2026 still includes tuition and education amounts ($400 per full-time month, $120 per part-time month).
  • Prince Edward Island: No surtax: T4127 2026 says the provincial surtax (factor V1) applies only to Ontario.
  • Prince Edward Island: The 2026 Form PE428, Worksheet PE428 and Schedule 9 are not published yet (expected early 2027), so the medical threshold, donation, dividend credit and low-income reduction figures are TODO.
  • Saskatchewan: Under The Saskatchewan Affordability Act, the basic personal, spouse, eligible dependant, dependent child and senior supplementary amounts rise by $500 a year from 2025 on top of indexation; the 2026 basic personal amount is $20,381 (T4127 January 2026; TD1SK 2026).
  • Saskatchewan: age.supplement is the senior supplementary amount from TD1SK 2026 line 3: $2,569 for anyone 65 or older at the end of 2026, regardless of net income, in addition to the age amount. Confirm against Form SK428 when 2026 forms are released.
  • Saskatchewan: creditRate: T4127 computes the provincial personal-amount credit at the lowest Saskatchewan rate (K1P = lowest provincial tax rate × TCP), 10.5% for 2026.
  • Saskatchewan: T4127 July 2026 lists no change for Saskatchewan.
  • Saskatchewan: tuitionCredit: TD1SK 2026 has no tuition and education line; for 2025 Saskatchewan allowed only unused amounts carried forward (Form SK428 2025). Confirm against Form SK428 when 2026 forms are released.
  • Saskatchewan: The Saskatchewan low-income tax credit is a refundable quarterly benefit paid with the GST/HST credit, not a reduction of Saskatchewan tax, so lowIncomeReduction is null.
  • Yukon: 2026 values come from the 2026 TD1 forms, T4127 (January and July 2026 editions) and the CRA 2026 rates page. The 2026 YT428 is not published yet (expected early 2027), so values that only appear on the YT428 are TODO.
  • Yukon: Yukon basic personal amount mirrors the federal one (T4127 January 2026: BPAYT = BPAF). It is $16,452, reduced to $14,829 as net income goes from $181,440 to $258,482 (TD1YT-WS 2026).
  • Yukon: Age amount $9,208, reduced by 15% of net income above $46,432 (TD1YT and TD1YT-WS 2026).
  • Yukon: Canada employment amount $1,501 (T4127 January 2026, Table 8.2, CEA column for YT).
  • Yukon: 2026 creditRate is the territory's lowest bracket rate (6.4%), as used by T4127 (January 2026) for the territorial non-refundable personal tax credit (K1P = lowest territorial tax rate × TCP). Confirm against the 2026 form 428 when it is published.
  • Yukon: tuitionCredit: TD1YT 2026 still has a tuition line (line 5), so the current-year tuition credit continues in 2026.
  • Yukon: T4127 July 2026 edition: no territorial tax changes effective July 1, 2026 for this territory.
  • Yukon: The CRA rates pages "current-year" and "last-year" roll over each year; the bracket figures were read when they showed 2026 and 2025 respectively.
  • Quebec: The personal income tax system is indexed by 2.05% for 2026; the tax rates are unchanged (Principal Changes for 2026, reflecting measures announced before November 26, 2025).
  • Quebec: The 14% credit rate and the 6% deduction for workers (maximum $1,450) come from the 2026 source deduction formulas (TP-1015.F-V): "(0.14 × E)" and "(0.06 × D), up to a maximum of $1,450".
  • Quebec: Schedule B figures come from Work Chart 2 of the 2026 Source Deductions Return (TP-1015.3-V): age amount at 65 or older, living alone, retirement income (1.25 × eligible income, up to $3,541), reduced by 18.75% of family income above $42,955.
  • Quebec: Career extension figures for 2026 are indexed annually from 2026 (TP-1015.F-V, Principal Changes) and taken from the 2026 TP-752.PC-V.
  • Quebec: Medical, donation, union dues, tuition, dividend, capital gains, QPIP deduction and health services fund figures appear only on the TP-1 return, guide and schedules, which Revenu Québec has not yet published for 2026.