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Last updated: June 2026
Canada uses a progressive tax system — you pay different tax rates on different portions of your income. Only the money within each bracket is taxed at that rate, not your entire income. This page breaks down the federal and provincial income tax brackets for the 2025 and 2026 tax years.
Understanding your marginal tax rate is essential for salary negotiation, RRSP contribution planning, and knowing how much of your next raise you'll actually keep. Use our free Paycheck Calculator to see your exact take-home pay after all deductions.
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $57,375 | 15% |
| $57,375 – $114,750 | 20.5% |
| $114,750 – $177,882 | 26% |
| $177,882 – $253,414 | 29% |
| Over $253,414 | 33% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $55,867 | 15% |
| $55,867 – $111,733 | 20.5% |
| $111,733 – $173,205 | 26% |
| $173,205 – $246,752 | 29% |
| Over $246,752 | 33% |
Provincial tax is calculated on top of federal tax. Your combined marginal rate is the sum of both.
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $51,446 | 5.05% |
| $51,446 – $102,894 | 9.15% |
| $102,894 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $47,937 | 5.06% |
| $47,937 – $95,876 | 7.7% |
| $95,876 – $110,076 | 10.5% |
| $110,076 – $133,664 | 12.29% |
| $133,664 – $181,232 | 14.7% |
| $181,232 – $252,752 | 16.8% |
| Over $252,752 | 20.2% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $148,269 | 10% |
| $148,269 – $177,922 | 12% |
| $177,922 – $237,230 | 13% |
| $237,230 – $355,845 | 14% |
| Over $355,845 | 15% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $51,780 | 14% |
| $51,780 – $103,545 | 19% |
| $103,545 – $126,000 | 24% |
| Over $126,000 | 25.75% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $52,057 | 10.5% |
| $52,057 – $148,734 | 12.5% |
| Over $148,734 | 14.5% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $36,742 | 10.8% |
| $36,742 – $79,715 | 12.75% |
| Over $79,715 | 17.4% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $29,590 | 8.79% |
| $29,590 – $59,180 | 14.95% |
| $59,180 – $93,000 | 16.67% |
| $93,000 – $150,000 | 17.5% |
| Over $150,000 | 21% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $49,072 | 9.4% |
| $49,072 – $98,144 | 14.1% |
| $98,144 – $142,536 | 16% |
| $142,536 – $162,519 | 18% |
| Over $162,519 | 19.5% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $32,856 | 9.8% |
| $32,856 – $65,712 | 14.8% |
| Over $65,712 | 16.7% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $43,591 | 8.7% |
| $43,591 – $87,172 | 14.5% |
| $87,172 – $148,027 | 15.8% |
| $148,027 – $207,239 | 17.8% |
| $207,239 – $264,750 | 19.3% |
| Over $264,750 | 19.8% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $57,375 | 6.4% |
| $57,375 – $114,750 | 9% |
| $114,750 – $177,882 | 10.9% |
| $177,882 – $500,000 | 12.8% |
| Over $500,000 | 15% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $50,615 | 5.9% |
| $50,615 – $101,230 | 8.6% |
| $101,230 – $164,767 | 12.2% |
| Over $164,767 | 14.05% |
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $53,688 | 4% |
| $53,688 – $107,372 | 7% |
| $107,372 – $174,166 | 9% |
| Over $174,166 | 11.5% |
In a progressive tax system, your income is divided into slices called brackets. Each bracket has its own tax rate. You only pay the higher rate on the portion of income that falls into that bracket — not on your entire income.
Example: If you earn $100,000 in 2026, your federal tax is calculated as:
The basic personal amount for 2026 is $16,129 — you pay no federal tax on the first $16,129 of income. This amount phases out for high-income earners.
Want to see your exact take-home pay? Try our Paycheck Calculator — it applies these brackets automatically for every province.