The tax year is 2026. Every bracket and basic personal amount in this tool is a published 2026 figure, checked against the Canada Revenue Agency's current-year rates page and its payroll deductions formulas on November 8, 2026. The 2027 brackets had not been published: the Agency's indexation chart still ends at 2026, and the current-year rates page still carries the heading "Current year tax rates and income brackets (2026)". The 2027 figures are normally published in late November. Recheck the Agency's indexation page then, and do not use a 2026 threshold as a 2027 threshold.
The federal brackets for 2026. 14% on taxable income up to $58,523; 20.5% from $58,523.01 to $117,045; 26% from $117,045.01 to $181,440; 29% from $181,440.01 to $258,482; 33% above $258,482. Only the slice of income inside each band is taxed at that band's rate.
The federal basic personal amount for 2026. The maximum is $16,452 and the minimum is $14,829. The maximum applies where net income is at or below $181,440, the minimum where net income is at or above $258,482, and the amount phases down between those two thresholds. This tool uses your taxable income as the stand-in for net income when working out the phase-down, and applies the resulting amount as a credit at the lowest federal rate of 14%, which is worth up to $2,303.28.
The provincial and territorial brackets for 2026. Alberta: 8% to $61,200, 10% to $154,259, 12% to $185,111, 13% to $246,813, 14% to $370,220, 15% above. British Columbia: 5.6% to $50,363, 7.7% to $100,728, 10.5% to $115,648, 12.29% to $140,430, 14.7% to $190,405, 16.8% to $265,545, 20.5% above. Manitoba: 10.8% to $47,564, 12.75% to $101,200, 17.4% above. New Brunswick: 9.4% to $52,333, 14% to $104,666, 16% to $193,861, 19.5% above. Newfoundland and Labrador: 8.7% to $44,678, 14.5% to $89,354, 15.8% to $159,528, 17.8% to $223,340, 19.8% to $285,319, 20.8% to $570,638, 21.3% to $1,141,275, 21.8% above. Nova Scotia: 8.79% to $30,995, 14.95% to $61,991, 16.67% to $97,417, 17.5% to $157,124, 21% above. Northwest Territories: 5.9% to $53,003, 8.6% to $106,009, 12.2% to $172,346, 14.05% above. Nunavut: 4% to $55,801, 7% to $111,602, 9% to $181,439, 11.5% above. Ontario: 5.05% to $53,891, 9.15% to $107,785, 11.16% to $150,000, 12.16% to $220,000, 13.16% above. Prince Edward Island: 9.5% to $33,928, 13.47% to $65,820, 16.6% to $106,890, 17.62% to $142,520, 19% to $200,000, 20% above. Quebec: 14% to $54,345, 19% to $108,680, 24% to $132,245, 25.75% above, as published by Revenu Quebec. Saskatchewan: 10.5% to $54,532, 12.5% to $155,805, 14.5% above. Yukon: 6.4% to $58,523, 9% to $117,045, 10.9% to $181,440, 12.8% to $500,000, 15% above.
The provincial and territorial basic personal amounts for 2026. Alberta $22,769; British Columbia $13,216; Manitoba $15,780; New Brunswick $13,664; Newfoundland and Labrador $13,094; Nova Scotia $11,932; Northwest Territories $18,198; Nunavut $19,659; Ontario $12,989; Prince Edward Island $15,000; Quebec $18,952; Saskatchewan $20,381; Yukon $16,452, the same as the federal maximum. Each is applied as a credit at that jurisdiction's lowest rate. The Newfoundland and Labrador figure is the annual amount of $13,094, not the $15,000 prorated payroll figure in the July 2026 payroll formulas, which applies only to pay periods after July 1. The British Columbia rate used is the annual 5.6% lowest rate, not the 6.14% prorated payroll rate for the second half of 2026.
Quebec is different. Quebec residents file a separate provincial return with Revenu Quebec, and their federal tax is reduced by the 16.5% Quebec abatement. This tool applies the abatement to the federal tax after the federal basic personal amount credit, and applies the Revenu Quebec brackets and the Quebec basic personal amount of $18,952 to the provincial side.
Worked examples. In Ontario, $80,000 of employment income with $5,000 of RRSP contributions gives $75,000 of taxable income. Federal tax before credits is $8,193.22 on the first $58,523 plus 20.5% of the remaining $16,477, which is $3,377.79, for $11,571.01; less the federal credit of $16,452 at 14%, which is $2,303.28, for $9,267.73 of federal tax. Ontario tax before credits is 5.05% of $53,891, which is $2,721.50, plus 9.15% of the remaining $21,109, which is $1,931.47, for $4,652.97 before the credit; less the Ontario credit of $12,989 at 5.05%, which is $655.94, for $3,997.02 of Ontario tax (the tool rounds only the final tax, so the last cent can differ from adding the rounded parts). Total tax is $13,264.75, after-tax income is $66,735.25, and the effective rate is 16.58%. In Alberta, $150,000 of employment income with no RRSP contributions gives $150,000 of taxable income. Federal tax before credits is $28,758.53; less the $2,303.28 credit, for $26,455.25 of federal tax. Alberta tax before credits is 8% of $61,200, which is $4,896, plus 10% of the remaining $88,800, which is $8,880, for $13,776; less the Alberta credit of $22,769 at 8%, which is $1,821.52, for $11,954.48 of Alberta tax. Total tax is $38,409.73, after-tax income is $111,590.27, and the effective rate is 25.61%.
What this estimator leaves out. CPP and EI premiums (and QPP and QPIP in Quebec); the Canada employment amount and the CPP and EI credits; every other non-refundable credit; the Ontario surtax and the Ontario Health Premium; the British Columbia tax reduction; the Prince Edward Island low-income tax reduction; the Manitoba basic personal amount reduction for net income above $200,000; any Quebec credit beyond the basic personal amount; income other than employment income; and benefit clawbacks such as the OAS recovery tax. Each of these can move your actual tax by hundreds of dollars or more, which is why this tool is an estimate only.
Sources: Canada Revenue Agency, Current year tax rates and income brackets (2026) (the federal brackets and every province and territory's 2026 brackets except Quebec), Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (the 2026 basic personal amount maximum of $16,452 and minimum of $14,829, and the chart ending at 2026, which is the evidence that the 2027 figures are unpublished), Canada Revenue Agency, Payroll Deductions Formulas, 123rd edition, effective July 1, 2026 (Table 8.2 basic amounts for Alberta, British Columbia, New Brunswick, Nova Scotia, Northwest Territories, Nunavut, Ontario, Prince Edward Island, and Saskatchewan; the Newfoundland and Labrador annual basic personal amount of $13,094; the Quebec abatement of 16.5%), and Revenu Quebec, Income tax rates (the 2026 Quebec brackets), all opened at build time on November 8, 2026. The Manitoba basic personal amount of $15,780 and the Quebec basic personal amount of $18,952 are the published 2026 amounts; the Manitoba figure is the base amount before its reduction above $200,000 of net income, which this tool does not model. No figure on this page comes from anywhere else.