Income Tax
Calculator Canada 2026

It depends on your taxable income and province. Canada is progressive: in 2026 the federal rates are 14% on the first $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482, and 33% above that, with a basic personal amount of $16,452 that shelters the first slice of income.

Your province adds its own brackets on top. For example, an Ontario employee earning $80,000 pays about $9,243 federal plus $4,885 Ontario income tax (including the Health Premium) — 17.7% of salary on average, against a 28.5% marginal rate on the next dollar.

Enter your number above for your province's estimate.

Yes, for employment income — and they change the income tax itself, not just your paycheque. CPP/QPP and EI/QPIP are payroll contributions rather than income tax, but the base CPP contribution (4.95% of earnings between $3,500 and $74,600) and EI premiums earn non-refundable credits at the lowest federal and provincial rates; the enhanced CPP (the extra 1%) and CPP2 (4% of earnings from $74,600 to $85,000) are deducted from income; and the Canada Employment Amount of $1,501 adds a federal credit.

Leaving them out overstates the tax — on an Ontario salary of $100,000 by about $1,500. With "Employment income" selected the calculator applies all of these and also shows the contributions and your take-home pay.

Choose "Other income" for pension, investment or rental income, where none of them apply.

Your marginal rate is the tax on your next dollar of income — it's what a raise or an extra RRSP dollar is worth. Your average (effective) rate is your total tax divided by your total income, and it's always lower because the lower brackets and the basic personal amount apply to most of your income.

For example, an Ontario employee on $80,000 pays 17.7% of salary in income tax on average but faces a 28.5% marginal rate (29.7% on non-salary income, because each salary dollar above $74,600 also carries a deductible 4% CPP2 contribution). Use the marginal rate for decisions (RRSP, bonuses); use the average rate to understand your overall burden.

Ontario charges a surtax on top of its bracket tax: for 2026, 20% of Ontario tax above $5,818, plus a further 36% of Ontario tax above $7,446 — a combined 56% at the top. Because it's levied on tax payable rather than directly on income, it lifts the effective top Ontario rate from the 13.16% bracket figure to about 20.53%, and the combined federal + Ontario top marginal rate to ~53.53%.

Ontario also adds a Health Premium of up to $900 based on taxable income, and at the other end the Ontario Tax Reduction removes Ontario tax for low incomes (twice a $300 basic amount, less the Ontario tax itself). This calculator includes all three.

Quebec residents file a separate Revenu Québec return and pay Quebec's own provincial rates (14% to 25.75% for 2026). To avoid double administration, the federal government grants a 16.5% abatement on basic federal tax for Quebec residents — so the federal portion shown for Quebec is reduced by 16.5%.

Quebec's higher provincial rates more than offset this, leaving the combined top rate among Canada's highest at about 53.31%. This calculator applies the abatement automatically when you select Quebec.

With "Employment income" selected, enter your gross salary before CPP and EI — the calculator deducts enhanced CPP and CPP2 itself and applies the CPP, EI and Canada Employment Amount credits. If you also make RRSP, union-dues or child-care deductions, subtract those from the salary first.

With "Other income" selected, enter taxable income. The calculator applies the basic personal amounts automatically and, for an Ontario salary, the LIFT credit as a single filer (the lesser of $875 and 5.05% of employment income, less 5% of net income over $32,500).

It does not model other credits (tuition, medical, charitable donations, age and pension amounts) or spouse and family amounts, so your real tax may be lower.

The 2026 tax year — income earned in 2026, filed in spring 2027 — using the 2026 brackets and basic personal amounts. If you are working on a 2025 return (income earned in 2025, filed by 30 April 2026), the federal numbers were different: brackets at $57,375, $114,750, $177,882 and $253,414, a basic personal amount of $16,129, and a lowest rate of 14.5% for the full year because the cut from 15% to 14% took effect on 1 July 2025.

For 2026 the lowest rate is 14% all year and every federal threshold is 2.0% higher.

Ontario, British Columbia, Alberta and Quebec — the four most populous provinces, covering roughly 86% of Canadians. Each uses its 2026 brackets and basic personal amount, with the Ontario surtax, Health Premium, Tax Reduction and (for a salary) LIFT credit, the BC tax reduction, and the Quebec federal abatement and deduction for workers modelled.

The federal portion is the same in every province and territory. Results are estimates for general information, not a substitute for filing or professional tax advice.