Tax year 2026
Tax in every Canadian province and territory
Ten provinces and three territories, each with its own brackets, its own basic personal amount and, in several cases, machinery no other jurisdiction has. This page puts the same salary through all thirteen so the differences are in dollars rather than in rates.
What $100,000 leaves you, everywhere
Every figure below is calculated by the engine on this site from the published 2026 rules, for an employee with no income other than salary and no credits beyond the basic personal amount and the payroll contributions themselves. $100,000 is above both the CPP and the EI ceiling, so those two contributions are identical across the twelve CRA-administered jurisdictions and every difference the table shows is a difference in tax. Quebec is the exception, and the reason is on its own page.
| Jurisdiction | Lowest rate | Top rate | Basic personal amount | Take-home | Deduction rate |
|---|---|---|---|---|---|
| Nunavut | 4% | 11.5% | $19,659 | $76,654 | 23.3% |
| British Columbia | 5.6% | 20.5% | $13,216 | $75,373 | 24.6% |
| Northwest Territories | 5.9% | 14.05% | $18,198 | $75,204 | 24.8% |
| Yukon | 6.4% | 15% | $16,452 | $74,998 | 25.0% |
| Alberta | 8% | 15% | $22,769 | $74,459 | 25.5% |
| Ontario | 5.05% | 13.16% | $12,989 | $74,207 | 25.8% |
| Saskatchewan | 10.5% | 14.5% | $20,381 | $72,288 | 27.7% |
| Manitoba | 10.8% | 17.4% | $15,780 | $71,445 | 28.6% |
| New Brunswick | 9.4% | 19.5% | $13,664 | $71,214 | 28.8% |
| Newfoundland and Labrador | 8.7% | 21.8% | $13,094 | $70,603 | 29.4% |
| Prince Edward Island | 9.5% | 19% | $15,000 | $69,789 | 30.2% |
| Quebec | 14% | 25.75% | $18,952 | $69,585 | 30.4% |
| Nova Scotia | 8.79% | 21% | $11,932 | $68,867 | 31.1% |
The spread from Nunavut to Nova Scotia is $7,787 a year on the same gross salary, or $649 a month. That is the whole argument about provincial tax, in one number, at one salary. It changes shape at other salaries: the rankings at $50,000 are not the rankings at $250,000, because the jurisdictions with low entry rates and small personal amounts win at the bottom and lose at the top.
Basic personal amounts shown at this income. Manitoba, Yukon and the federal amount phase theirs out at higher incomes.
Where the rules differ, and by how much
Rates are the visible difference and rarely the decisive one. Four other things move the answer:
- The basic personal amount. Alberta exempts $22,769 before charging anything, Nova Scotia $11,932. The credit that produces is valued at the jurisdiction's own lowest rate, so a large exemption somewhere that charges little at the bottom is still a small credit.
- Charges that are not income tax. Ontario adds a surtax on tax already owed and a separate health premium. Neither appears in a bracket table, and both are in the Ontario figure above.
- Phase-outs. Manitoba withdraws its basic personal amount entirely across a band of higher income, and Yukon copies the federal phase-out. Everywhere else the amount is flat at every income.
- A separate tax system. Quebec administers its own income tax, runs the QPP instead of the CPP, charges QPIP, and its residents receive an abatement of 16.5% of basic federal tax. Comparing Quebec on rates alone gets the answer wrong in both directions at once.
Every jurisdiction
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Northwest Territories
- Nova Scotia
- Nunavut
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
- Yukon
What this does not include
These are payroll deductions on employment income and nothing else. There is no allowance for RRSP room, childcare, tuition, spousal amounts, self-employment, capital gains or the credits you claimed on your TD1, all of which change what you actually owe over a year. The methodology sets out the assumptions in full and says where the estimate stops being reliable.
Sources
- Current year tax rates and income brackets (2026) · Canada Revenue Agency · checked
- CPP contribution rates, maximums and exemptions, 2026 · Canada Revenue Agency · checked
- Contributions to the Québec Pension Plan (QPP), 2026 · Retraite Québec · checked
- Canada Employment Insurance Commission sets the 2026 Employment Insurance premium rate · Employment and Social Development Canada · checked
- Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate · Revenu Québec · checked
- T4032 Payroll Deductions Tables, January 2026 · Canada Revenue Agency · checked
- Budget 2026 tax changes: personal income tax rate and tax reduction credit · Province of British Columbia · checked
- Personal Income Tax: rates, brackets and provincial non-refundable credits · Government of Newfoundland and Labrador · checked
- TP-1015.F-V (2026-01), Formulas to Calculate Source Deductions and Contributions · Revenu Québec · checked
Last verified August 18, 2026