Tax calculator

Canadian Income Tax Calculator

Your 2026 federal and provincial income tax, with CPP and EI, in any province or territory.

Who this is for: Checking the tax on a Canadian salary or a move between provinces.

Income tax for 2026

Annual salary

Province or territory

RRSP contribution

Union dues

Employment income for 2026, resident in the province on 31 December.

$80,000 a year in Ontario, 2026

$14,127.85 income tax

$1,177.32 a month. Income tax takes 17.66% of your salary; with CPP and EI it is 24.62%.

Federal tax

$9,242.60

after federal credits

Ontario tax

$4,885.26

includes $750 Ontario Health Premium

CPP

$4,446.45

$927.00 of it is deducted from income

$1,123.07

1.63% up to $68,900

Take-home pay

$60,302.63

$5,025.22 a month

Rate on the next $100

32.5%

28.5% income tax, the rest CPP and EI

How the tax is built

Federal and provincial tax, step by step
Step	Federal	Ontario
Taxable income	$79,073.00	$79,073.00
Tax on the brackets	$12,405.97	$5,025.65
Less credits	−$3,163.37	−$890.39
Plus the Ontario Health Premium		$750.00
Tax	$9,242.60	$4,885.26

Where each dollar of taxable income is taxed

Federal and provincial tax by bracket for this income, before credits
Bracket	Slice of taxable income	Tax
Federal 14%	$0 to $58,523	$8,193.22
Federal 20.5%	$58,523 to $79,073	$4,212.75
Ontario 5.05%	$0 to $53,891	$2,721.50
Ontario 9.15%	$53,891 to $79,073	$2,304.15

Tax on the brackets, before credits. Canada taxes from the first dollar and gives the basic personal amount back as a credit at the lowest rate.

The same 2026 figures as the take-home pay calculator, from one engine.

What this tool shows

A $80,000 salary in Ontario pays $14,128 income tax in 2026, $9,243 federal and $4,885 Ontario. With $5,570 of CPP and EI that leaves $60,303, or $5,025 a month. This page shows both halves of the bill, what every province would charge on the same salary, and the rate on your next $100.

Federal and provincial or territorial income tax for 2026
All ten provinces and three territories
CPP or QPP, CPP2, EI and QPIP
Ontario’s surtax, Health Premium and tax reduction
Quebec income tax under Revenu Québec’s rules
RRSP contributions and union dues

CRA T4127 formulas 13 provinces and territories Revenu Québec rules Rate on the next $100

Work out your tax Compare provinces

CRA and Revenu Québec rates, credits and contribution limits for the 2026 tax year.

Updated 26 September 2026 · Works in any browser, no installation

Canadians pay income tax twice on the same income: to Ottawa, and to the province or territory they live in on 31 December. Federal rates run from 14% to 33% in 2026; each province sets its own. Both are charged from the first dollar and then reduced by credits, the largest being the basic personal amount: $16,452 federally, worth $2,303.28, so the first $16,452 of taxable income pays no federal tax.

At a glance

Formula shown: Federal tax = 14% × (taxable income up to $58,523) + 20.5% × (the part up to $117,045) + 26% × (the part up to $181,440) + 29% × (the part up to $258,482) + 33% × (the rest), less 14% × (basic personal amount + base CPP + EI + Canada employment amount). Provincial tax = the province’s brackets on the same taxable income, less its lowest rate × (its basic personal amount + base CPP + EI), plus any surtax or health premium, less any tax reduction. Taxable income = salary − RRSP − union dues − enhanced CPP.
Scenario support: Checking a job offer, a raise or a payslip; comparing provinces before a move; estimating the balance on this year's return; seeing what an RRSP contribution saves; understanding the rate on your next dollar.

Income tax in every province and territory, 2026

Federal plus provincial or territorial income tax on the same salary, before CPP and EI. The last column is the combined rate on income above every province’s top bracket.

Income tax by province and territory at three salaries, and the top combined rate, 2026
Province or territory	On $50,000	On $80,000	On $120,000	Top rate
Ontario	$6,273	$14,128	$26,888	53.53%
British Columbia	$5,844	$13,274	$25,163	53.5%
Alberta	$5,877	$13,733	$25,973	48%
Saskatchewan	$6,719	$15,409	$28,643	47.5%
Manitoba	$7,343	$16,202	$30,414	50.4%
Quebec	$7,381	$17,053	$31,937	53.31%
New Brunswick	$7,064	$16,185	$30,300	52.5%
Nova Scotia	$8,159	$17,992	$33,064	54%
Prince Edward Island	$7,589	$17,096	$32,084	53%
Newfoundland and Labrador	$7,166	$16,574	$30,988	54.8%
Yukon	$5,807	$13,391	$25,268	48%
Northwest Territories	$5,650	$13,264	$25,410	47.05%
Nunavut	$5,056	$12,132	$23,323	44.5%

On $80,000 the lightest bill is in Nunavut, $12,132, and the heaviest in Nova Scotia, $17,992: a difference of $5,860 a year on the same pay. Top rates run from 44.5% in Nunavut to 54.8% in Newfoundland and Labrador. The ordering changes with income, because provinces with low starting rates can have high top rates, so check your own salary in the calculator.

Income tax on common salaries in Ontario, 2026

Ontario, the most populous province, with no RRSP contribution or union dues. Choose any other province in the calculator.

Federal and Ontario tax, CPP and EI, and take-home pay for common salaries, 2026
Salary	Federal tax	Ontario tax	CPP and EI	Take-home a year	A month	Tax, CPP and EI
$30,000	$1,397.37	$1,054.74	$2,065.75	$25,482.14	$2,123.51	15.1%
$40,000	$2,691.25	$1,671.46	$2,823.75	$32,813.54	$2,734.46	18.0%
$50,000	$3,985.13	$2,288.18	$3,581.75	$40,144.94	$3,345.41	19.7%
$60,000	$5,338.29	$2,982.20	$4,339.75	$47,339.75	$3,944.98	21.1%
$70,000	$7,278.19	$3,855.73	$5,079.82	$53,786.27	$4,482.19	23.2%
$80,000	$9,242.60	$4,885.26	$5,569.52	$60,302.63	$5,025.22	24.6%
$90,000	$11,251.60	$5,781.96	$5,769.52	$67,196.93	$5,599.74	25.3%
$100,000	$13,301.60	$6,722.75	$5,769.52	$74,206.13	$6,183.84	25.8%
$120,000	$17,502.14	$9,385.57	$5,769.52	$87,342.77	$7,278.56	27.2%
$150,000	$25,302.14	$14,608.45	$5,769.52	$104,319.89	$8,693.32	30.5%
$200,000	$38,876.54	$24,075.67	$5,769.52	$131,278.27	$10,939.86	34.4%
$250,000	$53,524.01	$34,160.89	$5,769.52	$156,545.59	$13,045.47	37.4%

Ontario tax includes the Ontario Health Premium, which is collected with it. Your employer withholds tax from each pay using the CRA’s payroll formulas, so a payslip can differ slightly from a twelfth of the year; the difference is settled when you file.

Federal tax in 2026: 14% to 33%

2026 is the first full year at the 14% lowest rate, cut from 15% on 1 July 2025; 2025 returns use 14.5%, a blend of the two. Credits are worth the lowest rate, so the cut also made each credit worth a little less.

Federal income tax brackets for 2026
Taxable income	Rate	Tax at the top of the bracket
$0 to $58,523	14%	$8,193.22
$58,523 to $117,045	20.5%	$20,190.23
$117,045 to $181,440	26%	$36,932.93
$181,440 to $258,482	29%	$59,275.11
Over $258,482	33%

Take $80,000 in Ontario. CPP takes $4,446.45, and the enhanced part of it, $927.00, is deducted from income, so taxable income is $79,073. The brackets charge $12,405.97: 14% of the first $58,523 and 20.5% of the $20,550 above it. The credits are 14% of the basic personal amount ($16,452), base CPP ($3,519.45), EI ($1,123.07) and the Canada employment amount ($1,501): $3,163.37. Federal tax is $9,242.60.

The basic personal amount shrinks for high earners: from $16,452 at $181,440 of net income to $14,829 at $258,482. Losing that $1,623 over the band adds about 0.3 of a point to the federal rate there, which the rate on your next $100 includes.

CPP, CPP2 and EI in 2026

CPP is 5.95% of earnings between $3,500 and $74,600, at most $4,230.45. The second contribution, CPP2, adds 4% of earnings between $74,600 and $85,000, at most $416.00. EI is 1.63% of earnings up to $68,900, at most $1,123.07.

They are treated differently for tax. The base part of CPP, 4.95 of the 5.95 points (at most $3,519.45), and EI earn a credit at the lowest rate. The enhanced part, the other point plus all of CPP2, is deducted from income, so it saves tax at your top rate.

In Quebec, QPP replaces CPP at 6.3% (at most $4,479.30) with the same second contribution, EI is lower at 1.3% (at most $895.70) because Quebec runs its own parental insurance plan, and QPIP adds 0.43% up to $103,000 (at most $442.90).

Ontario: the surtax, the Health Premium and the tax reduction

Ontario’s brackets run from 5.05% to 13.16%, but three extras change the bill. The surtax adds 20% of basic Ontario tax above $5,818 and another 36% above $7,446. On $150,000, basic Ontario tax of $11,347.83 carries a surtax of $2,510.62. At the top, the surtax lifts Ontario’s 13.16% to 20.53%.

The Ontario Health Premium is charged on taxable income and collected with Ontario tax. It rises in steps to a maximum of $900:

Ontario Health Premium for 2026
Taxable income	Premium	Full amount from
Up to $20,000	None
$20,000 to $36,000	6% of the income over $20,000, up to $300	$25,000
$36,000 to $48,000	$300 + 6% of the income over $36,000, up to $450	$38,500
$48,000 to $72,000	$450 + 25% of the income over $48,000, up to $600	$48,600
$72,000 to $200,000	$600 + 25% of the income over $72,000, up to $750	$72,600
Over $200,000	$750 + 25% of the income over $200,000, up to $900	$200,600

At the other end, the Ontario tax reduction removes basic Ontario tax of up to $300 for a single person, and phases out as that tax rises to $600. On $20,000, basic Ontario tax of $288.01 is wiped out, and Ontario tax is $0. The calculator does not add the extra reduction for dependants.

Quebec: its own return and the 16.5% abatement

Quebec residents file a Quebec return with Revenu Québec as well as the federal one. Because Quebec runs programs that the federal government funds elsewhere, their federal tax is cut by 16.5%: the Quebec abatement.

Quebec’s rates run from 14% to 25.75%. Its basic personal amount of $18,952 is worth $2,653.28 and already takes QPP, QPIP and EI into account, so there is no separate credit for them. Employees get a deduction for workers of 6% of work income, at most $1,450, and union dues give a 10% credit instead of a deduction.

On $70,000: federal tax after the $1,193.82 abatement is $6,041.47. Quebec taxable income is $67,885 after the enhanced QPP and the deduction for workers, and Quebec tax is $7,527.62. At the top the combined rate is 53.31%.

What is different in the other provinces for 2026

British Columbia taxes the first $50,363 at 5.6% for 2026. Payroll used 5.06% for the first six months, so from July employers withhold 6.14% to catch up; your return uses 5.6%, as the calculator does. A tax reduction of $690 shrinks by 3.56% of net income over $25,570 and ends at $44,952: on $30,000 it cuts BC tax to $282.50.
Alberta taxes the first $61,200 at 8%. Its credits are worked out at 8%, and a supplemental credit gives back the difference from 10% on credit amounts above $61,200.
Manitoba has paused indexation, so its brackets stay at $47,000 and $100,000. Its $15,780 basic personal amount phases out between $200,000 and $400,000 of net income.
Newfoundland and Labrador’s basic personal amount is $13,094 for 2026. Payroll used $11,188 until June and $15,000 from July, which averages to the annual figure.
Prince Edward Island adds a 20% bracket above $200,000 for 2026 (payroll withholds 21% from July to catch up), with a basic personal amount of $15,000.
Nova Scotia’s basic personal amount is a flat $11,932. Yukon’s follows the federal $16,452, phase-down included, and Yukon has its own credit for the Canada employment amount.

Your rate on the next $100

The calculator reports what the next $100 of salary would cost you, measured by working out the whole bill again $100 higher. That catches what a bracket table misses: credits that grow with pay, phase-outs, the surtax and the Health Premium.

In Ontario, the next $100 costs 35.68% on a $60,000 salary but 29.65% on $90,000. Both salaries sit in the same federal and Ontario brackets, but at $60,000 you are still paying CPP and EI on every extra dollar; by $90,000 both have reached their maximum, so the next $100 carries income tax alone. The Health Premium makes narrow spikes: at $48,750 the rate is 49.94%, against 25.19% at $47,000, because the premium is rising 25 cents per dollar there.

In Alberta at $220,000 the rate is 42.3%: 29% federal, 13% Alberta and 0.3 of a point from the shrinking federal basic personal amount.

Sources and methodology

Rates, credits and contribution limits come from the Canada Revenue Agency, Revenu Québec and Manitoba Finance.

Method. The figures come from the same engine as the take-home pay calculator, which applies the CRA’s T4127 formulas to a full year outside Quebec and Revenu Québec’s rules for Quebec income tax, so the two pages cannot disagree. Where a province changed a figure in July, the calculator uses the annual figure for your return, not the catch-up rate payroll uses for the rest of the year. The rate on your next $100 is the difference between the bill and the same calculation $100 higher. This page’s own suite runs 19 checks, including an $80,000 Ontario return worked by hand and the CRA’s basic personal amount at both ends of its phase-down; the shared engine runs 430 more, among them an independent implementation of the CRA’s formulas compared at 400 random salaries across the provinces. Both counts are published on the formula verification page.

Tax estimate disclaimer

An estimate of 2026 federal and provincial or territorial income tax on employment income, with CPP or QPP, EI and QPIP, following the CRA’s T4127 payroll formulas for a full year and Revenu Québec’s rules for Quebec income tax. It assumes you were resident in Canada for the whole year and lived in the chosen province or territory on 31 December, and that your only credits are the basic personal amount, the Canada employment amount and the credits for CPP and EI. It does not include other credits you may claim when you file (spouse, dependants, age, pension, disability, tuition, medical expenses, donations), low-income reductions other than Ontario’s and British Columbia’s, self-employment, investment income or capital gains, or benefits such as the Canada workers benefit. Your employer withholds tax pay by pay, so payslips can differ from the annual figure. For your own position, use the CRA’s or Revenu Québec’s tools or ask a tax professional.

How we calculate · Found an error? email us

Authorship & verification

Built and maintained by Jay Sudha.

Formula tested against 19 automated cases · last run 30 September 2026
4 of these cases are independent cross-checks
Checked against: CRA — T4127 Payroll Deductions Formulas, 122nd edition: federal basic personal amount $16,452, reduced to $14,829 above $258,482 (2026-09-26) · CRA — Tax rates and income brackets to be used on the 2026 tax return (2026-09-26)
Formula and examples verified on 26 September 2026
How calculators are verified

How this calculator is tested

19 automated cases pass; last run 30 September 2026.

Test cases by kind
Independent cross-check	4	expected values published elsewhere, or reached by a second method
Golden	6	worked by hand, the arithmetic written into the test
Boundary	2	zero, negative, extreme and invalid inputs
Property	5	rules that must hold for any input
Structural	2	every output present and finite

Cases from this calculator’s own test file, as written there:

CRA: federal basic personal amount $16,452 up to $181,440 (independent cross-check)
CRA: $14,829 from $258,482 of net income (independent cross-check)
CRA 2026 rates: 20.5% federal on the next $100 inside the second bracket (independent cross-check)
CRA 2026 rates: Ontario 9.15% + federal 20.5% on the next $100 at $90,000 (Health Premium capped) (independent cross-check)
ON $80,000: CPP including $216 of CPP2 (golden)
ON $80,000: taxable income after $927 of enhanced CPP (golden)

Full verification report for this calculator

What's changed (3 updates)

Published 26 September 2026

Published the Canadian income tax calculator for 2026, split out of the multi-country income tax page: federal and provincial or territorial tax in all thirteen jurisdictions, with CPP or QPP, EI and QPIP, RRSP contributions and union dues, a province-by-province comparison and a table of common Ontario salaries.
Built on the same engine and rate tables as the take-home pay calculator, which follows the CRA's T4127 formulas for a full year and Revenu Québec's rules for Quebec income tax, so the two pages cannot disagree; where a province changed a figure in July 2026, the annual figure is used.
Tested against an $80,000 Ontario return worked by hand (federal $9,242.60, Ontario $4,885.26 with the $750 Health Premium), the CRA's basic personal amount at both ends of its phase-down ($16,452 and $14,829), the federal bracket step and the Ontario surtax threshold, with take-home and monotonicity checked at 300 random salaries across the provinces.