Provincial Income Tax Rates 2026

Compare tax rates across all provinces and territories in Canada.

Provincial Tax at a Glance

On $75,000 Taxable Income

Province	Provincial Tax	Federal Tax	Total Tax	Effective Rate
Alberta	$5,900	$10,500	$16,400	21.9%
Ontario	$4,900	$10,500	$15,400	20.5%
BC	$4,300	$10,500	$14,800	19.7%
Saskatchewan	$6,650	$10,500	$17,150	22.9%
Manitoba	$7,200	$10,500	$17,700	23.6%
Quebec	$11,200	$8,100*	$19,300	25.7%
Nova Scotia	$6,900	$10,500	$17,400	23.2%
New Brunswick	$6,200	$10,500	$16,700	22.3%
PEI	$6,350	$10,500	$16,850	22.5%
Newfoundland	$6,600	$10,500	$17,100	22.8%

*Quebec has federal abatement (16.5% reduction)

Select Your Province

Provincial Tax Brackets Summary

Western Provinces

	Alberta	BC	Saskatchewan	Manitoba
First bracket	10%	5.06%	10.5%	10.8%
Second bracket	12%	7.7%	12.5%	12.75%
Third bracket	13%	10.5%	14.5%	17.4%
Top rate	15%	20.5%	14.5%	17.4%

Central/Eastern

	Ontario	Quebec	New Brunswick	Nova Scotia
First bracket	5.05%	14%	9.4%	8.79%
Second bracket	9.15%	19%	14%	14.95%
Third bracket	11.16%	24%	16%	16.67%
Top rate	13.16%	25.75%	19.5%	21%

Top Combined Marginal Rates

Province	Top Rate	Applies Above
Nova Scotia	54.00%	$246,752
Newfoundland	54.80%	$246,752
Quebec	53.31%	$246,752
Ontario	53.53%	$246,752
Manitoba	50.40%	$246,752
BC	53.50%	$246,752
PEI	51.37%	$246,752
New Brunswick	52.50%	$246,752
Saskatchewan	47.50%	$246,752
Alberta	48.00%	$370,220

Lowest Tax Provinces

For $50,000 Income

Rank	Province	Total Tax
1	Alberta	$8,100
2	Ontario	$7,800
3	BC	$7,500

For $100,000 Income

Rank	Province	Total Tax
1	Alberta	$21,500
2	Ontario	$22,600
3	BC	$21,800

For $200,000 Income

Rank	Province	Total Tax
1	Alberta	$56,400
2	Saskatchewan	$58,200
3	Ontario	$63,100

Provincial Tax Credits

Province	Key Credits
Alberta	None (flat tax)
BC	Climate Action Tax Credit
Ontario	Ontario Trillium Benefit
Quebec	Solidarity Tax Credit
Nova Scotia	Affordable Living Tax Credit

Provincial tax rate articles

Detailed guides for each province — including brackets, surtaxes, credits, and historical comparisons:

Provincial income tax outcomes can differ significantly even when your gross income is the same. The biggest drivers are bracket design (how quickly rates rise), surtax rules (especially in provinces with multi-layer systems), and the provincial basic personal amount that shelters part of your income from tax.

Credits and deductions also create meaningful province-to-province differences. Some provinces provide richer refundable credits for low-to-middle income households, while others rely more on lower headline rates. If you are comparing relocation options or evaluating a job offer in another province, use your projected taxable income and household profile rather than relying on top-rate headlines alone.

Income Tax by Province 2026 | Provincial Tax Rates Canada