Canada marginal tax rates 2026

Your marginal tax rate is the share of your next dollar that goes in income tax. On $100,000 of salary in Ontario it is 31.48%; the highest top rate in Canada is 54.80% in Newfoundland and Labrador.

Marginal tax rate 2026

Combined marginal tax rate

31.48%

federal 20.50% + Ontario 10.98% · taxable income $98,873

Federal marginal rate: 20.50%
Ontario marginal rate: 10.98%
Combined marginal tax rate: 31.48%
Lost on the next $100, incl. CPP, EI, health premium and credits: 31.5%
Average tax rate (all income tax ÷ salary): 20.0%

Taxable income	Federal	ON	Combined
$0 – $53,891	14.00%	5.05%	19.05%
$53,891 – $58,523	14.00%	9.15%	23.15%
$58,523 – $97,464	20.50%	9.15%	29.65%
$97,464 – $107,785	20.50%	10.98%	31.48%
$107,785 – $113,910	20.50%	13.39%	33.89%
$113,910 – $117,045	20.50%	17.41%	37.91%
$117,045 – $150,000	26.00%	17.41%	43.41%
$150,000 – $181,440	26.00%	18.97%	44.97%
$181,440 – $220,000	29.29%	18.97%	48.26%
$220,000 – $258,482	29.29%	20.53%	49.82%
over $258,482	33.00%	20.53%	53.53%

ShareX Facebook Reddit

Marginal rates at a glance

Combined federal + provincial marginal tax rate at each taxable income, 2026
Province or territory	At $50,000	At $100,000	At $150,000	Top rate	Top rate starts
Newfoundland and Labrador	28.50%	36.30%	41.80%	54.80%	$1,141,275
Nova Scotia	28.95%	38.00%	43.50%	54.00%	$258,482
Ontario	19.05%	31.48%	44.97%	53.53%	$258,482
British Columbia	19.60%	28.20%	40.70%	53.50%	$265,545
Quebec	25.69%	36.12%	47.46%	53.30%	$258,482
Prince Edward Island	27.47%	37.10%	45.00%	53.00%	$258,482
New Brunswick	23.40%	34.50%	42.00%	52.50%	$258,482
Manitoba	26.75%	37.90%	43.40%	50.40%	$400,000
Alberta	22.00%	30.50%	36.00%	48.00%	$370,220
Yukon	20.40%	29.50%	36.90%	48.00%	$500,000
Saskatchewan	24.50%	33.00%	38.50%	47.50%	$258,482
Northwest Territories	19.90%	29.10%	38.20%	47.05%	$258,482
Nunavut	18.00%	27.50%	35.00%	44.50%	$258,482

Rates are for employment income and include the Ontario surtax, the Quebec abatement and the reduction of the basic personal amounts at high incomes (federal from $181,440, Manitoba from $200,000), which add a fraction of a point. They leave out CPP, EI, the Ontario Health Premium and the low-income reductions; the calculator above includes them in the "next $100" figure.

Marginal versus average rate

Moving into a higher bracket only raises the tax on the dollars above the threshold. On $100,000 in Ontario the marginal rate is 31.48%, but total income tax is $20,024, an average of 20.0%.

Rates by province

Alberta

Combined marginal tax rates on employment income, Alberta 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	AB	Combined
up to $58,523	14.00%	8.00%	22.00%
$58,523 to $61,200	20.50%	8.00%	28.50%
$61,200 to $117,045	20.50%	10.00%	30.50%
$117,045 to $154,259	26.00%	10.00%	36.00%
$154,259 to $181,440	26.00%	12.00%	38.00%
$181,440 to $185,111	29.29%	12.00%	41.29%
$185,111 to $246,813	29.29%	13.00%	42.29%
$246,813 to $258,482	29.29%	14.00%	43.29%
$258,482 to $370,220	33.00%	14.00%	47.00%
over $370,220	33.00%	15.00%	48.00%

British Columbia

Combined marginal tax rates on employment income, British Columbia 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	BC	Combined
up to $50,363	14.00%	5.60%	19.60%
$50,363 to $58,523	14.00%	7.70%	21.70%
$58,523 to $100,728	20.50%	7.70%	28.20%
$100,728 to $115,648	20.50%	10.50%	31.00%
$115,648 to $117,045	20.50%	12.29%	32.79%
$117,045 to $140,430	26.00%	12.29%	38.29%
$140,430 to $181,440	26.00%	14.70%	40.70%
$181,440 to $190,405	29.29%	14.70%	43.99%
$190,405 to $258,482	29.29%	16.80%	46.09%
$258,482 to $265,545	33.00%	16.80%	49.80%
over $265,545	33.00%	20.50%	53.50%

Manitoba

Combined marginal tax rates on employment income, Manitoba 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	MB	Combined
up to $47,000	14.00%	10.80%	24.80%
$47,000 to $58,523	14.00%	12.75%	26.75%
$58,523 to $100,000	20.50%	12.75%	33.25%
$100,000 to $117,045	20.50%	17.40%	37.90%
$117,045 to $181,440	26.00%	17.40%	43.40%
$181,440 to $200,000	29.29%	17.40%	46.69%
$200,000 to $258,482	29.29%	18.25%	47.55%
$258,482 to $400,000	33.00%	18.25%	51.25%
over $400,000	33.00%	17.40%	50.40%

New Brunswick

Combined marginal tax rates on employment income, New Brunswick 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	NB	Combined
up to $52,333	14.00%	9.40%	23.40%
$52,333 to $58,523	14.00%	14.00%	28.00%
$58,523 to $104,666	20.50%	14.00%	34.50%
$104,666 to $117,045	20.50%	16.00%	36.50%
$117,045 to $181,440	26.00%	16.00%	42.00%
$181,440 to $193,861	29.29%	16.00%	45.29%
$193,861 to $258,482	29.29%	19.50%	48.79%
over $258,482	33.00%	19.50%	52.50%

Newfoundland and Labrador

Combined marginal tax rates on employment income, Newfoundland and Labrador 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	NL	Combined
up to $44,678	14.00%	8.70%	22.70%
$44,678 to $58,523	14.00%	14.50%	28.50%
$58,523 to $89,354	20.50%	14.50%	35.00%
$89,354 to $117,045	20.50%	15.80%	36.30%
$117,045 to $159,528	26.00%	15.80%	41.80%
$159,528 to $181,440	26.00%	17.80%	43.80%
$181,440 to $223,340	29.29%	17.80%	47.09%
$223,340 to $258,482	29.29%	19.80%	49.09%
$258,482 to $285,319	33.00%	19.80%	52.80%
$285,319 to $570,638	33.00%	20.80%	53.80%
$570,638 to $1,141,275	33.00%	21.30%	54.30%
over $1,141,275	33.00%	21.80%	54.80%

Northwest Territories

Combined marginal tax rates on employment income, Northwest Territories 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	NT	Combined
up to $53,003	14.00%	5.90%	19.90%
$53,003 to $58,523	14.00%	8.60%	22.60%
$58,523 to $106,009	20.50%	8.60%	29.10%
$106,009 to $117,045	20.50%	12.20%	32.70%
$117,045 to $172,346	26.00%	12.20%	38.20%
$172,346 to $181,440	26.00%	14.05%	40.05%
$181,440 to $258,482	29.29%	14.05%	43.34%
over $258,482	33.00%	14.05%	47.05%

Nova Scotia

Combined marginal tax rates on employment income, Nova Scotia 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	NS	Combined
up to $30,995	14.00%	8.79%	22.79%
$30,995 to $58,523	14.00%	14.95%	28.95%
$58,523 to $61,991	20.50%	14.95%	35.45%
$61,991 to $97,417	20.50%	16.67%	37.17%
$97,417 to $117,045	20.50%	17.50%	38.00%
$117,045 to $157,124	26.00%	17.50%	43.50%
$157,124 to $181,440	26.00%	21.00%	47.00%
$181,440 to $258,482	29.29%	21.00%	50.29%
over $258,482	33.00%	21.00%	54.00%

Nunavut

Combined marginal tax rates on employment income, Nunavut 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	NU	Combined
up to $55,801	14.00%	4.00%	18.00%
$55,801 to $58,523	14.00%	7.00%	21.00%
$58,523 to $111,602	20.50%	7.00%	27.50%
$111,602 to $117,045	20.50%	9.00%	29.50%
$117,045 to $181,440	26.00%	9.00%	35.00%
$181,440 to $258,482	29.29%	11.50%	40.79%
over $258,482	33.00%	11.50%	44.50%

Ontario

Combined marginal tax rates on employment income, Ontario 2026, including the Ontario surtax. Excludes CPP/EI, the health premium and low-income reductions.
Taxable income	Federal	ON	Combined
up to $53,891	14.00%	5.05%	19.05%
$53,891 to $58,523	14.00%	9.15%	23.15%
$58,523 to $97,464	20.50%	9.15%	29.65%
$97,464 to $107,785	20.50%	10.98%	31.48%
$107,785 to $113,910	20.50%	13.39%	33.89%
$113,910 to $117,045	20.50%	17.41%	37.91%
$117,045 to $150,000	26.00%	17.41%	43.41%
$150,000 to $181,440	26.00%	18.97%	44.97%
$181,440 to $220,000	29.29%	18.97%	48.26%
$220,000 to $258,482	29.29%	20.53%	49.82%
over $258,482	33.00%	20.53%	53.53%

Prince Edward Island

Combined marginal tax rates on employment income, Prince Edward Island 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	PE	Combined
up to $33,928	14.00%	9.50%	23.50%
$33,928 to $58,523	14.00%	13.47%	27.47%
$58,523 to $65,820	20.50%	13.47%	33.97%
$65,820 to $106,890	20.50%	16.60%	37.10%
$106,890 to $117,045	20.50%	17.62%	38.12%
$117,045 to $142,520	26.00%	17.62%	43.62%
$142,520 to $181,440	26.00%	19.00%	45.00%
$181,440 to $200,000	29.29%	19.00%	48.29%
$200,000 to $258,482	29.29%	20.00%	49.29%
over $258,482	33.00%	20.00%	53.00%

Quebec

Combined marginal tax rates on employment income, Quebec 2026, federal after the 16.5% Quebec abatement. Excludes QPP/EI and low-income reductions.
Taxable income	Federal	QC	Combined
up to $54,345	11.69%	14.00%	25.69%
$54,345 to $58,523	11.69%	19.00%	30.69%
$58,523 to $108,680	17.12%	19.00%	36.12%
$108,680 to $117,045	17.12%	24.00%	41.12%
$117,045 to $132,245	21.71%	24.00%	45.71%
$132,245 to $181,440	21.71%	25.75%	47.46%
$181,440 to $258,482	24.46%	25.75%	50.21%
over $258,482	27.56%	25.75%	53.30%

Saskatchewan

Combined marginal tax rates on employment income, Saskatchewan 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	SK	Combined
up to $54,532	14.00%	10.50%	24.50%
$54,532 to $58,523	14.00%	12.50%	26.50%
$58,523 to $117,045	20.50%	12.50%	33.00%
$117,045 to $155,805	26.00%	12.50%	38.50%
$155,805 to $181,440	26.00%	14.50%	40.50%
$181,440 to $258,482	29.29%	14.50%	43.79%
over $258,482	33.00%	14.50%	47.50%

Yukon

Combined marginal tax rates on employment income, Yukon 2026. Excludes CPP/EI and low-income reductions.
Taxable income	Federal	YT	Combined
up to $58,523	14.00%	6.40%	20.40%
$58,523 to $117,045	20.50%	9.00%	29.50%
$117,045 to $181,440	26.00%	10.90%	36.90%
$181,440 to $258,482	29.29%	12.93%	42.23%
$258,482 to $500,000	33.00%	12.80%	45.80%
over $500,000	33.00%	15.00%	48.00%

FAQ

What is the highest marginal tax rate in Canada?

54.80% in Newfoundland and Labrador, on taxable income over $1,141,275. The lowest top rate is 44.50% in Nunavut.

Does a raise push all my income into a higher bracket?

No. Only the part above the threshold is taxed at the higher rate. In Ontario, going from $58,000 to $60,000 of taxable income taxes only the amount over $58,523 at the higher federal rate.

Why is the federal rate lower in Quebec?

Quebec residents get a 16.5% abatement of basic federal tax, so the 33% top federal rate is effectively 27.56%. Quebec's own rates are higher to make up for it.

Why does my marginal rate change at odd amounts like $181,440?

That is where the federal 29% bracket starts and where the federal basic personal amount begins to shrink, adding about 0.29% until $258,482.

Related calculators

Canada salary calculator RRSP tax savings calculator Raise calculator Ontario tax calculator Quebec tax calculator Salary after tax table