Canadian · Income tax
Marginal tax rate calculator Canada 2026.
Pick your province and taxable income to see your combined federal and provincial marginal rate, your average rate and the tax on that income, from the 2026 CRA brackets.
Canada tax rate by income, 2026: the federal rate is 14%, 20.5%, 26%, 29% or 33% and your province adds its own. At $100,000 of taxable income the combined marginal rate is 31.48% in Ontario, 28.20% in BC and 30.50% in Alberta.
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Tax on $100,000 of income by province, 2026
This compares eight provinces on the same $100,000 of 2026 taxable income. Open a province for its full marginal rate table and worked incomes. Every figure is bracket tax before credits.
| Province | Tax on $100,000 | Average rate | Marginal rate at $100,000 | Top marginal rate |
|---|---|---|---|---|
| Ontario | $23,730 | 23.73% | 31.48% | 53.53% |
| British Columbia | $23,338 | 23.34% | 28.20% | 53.50% |
| Alberta | $25,472 | 25.47% | 30.50% | 48.00% |
| Quebec | $30,224 | 30.22% | 36.12% | 53.30% |
| Saskatchewan | $28,105 | 28.11% | 33.00% | 47.50% |
| Nova Scotia | $30,412 | 30.41% | 38.00% | 54.00% |
| New Brunswick | $28,289 | 28.29% | 34.50% | 52.50% |
| Newfoundland and Labrador | $28,743 | 28.74% | 36.30% | 54.80% |
At $100,000 British Columbia has the lowest bracket tax of the eight ($23,338) and Nova Scotia the highest ($30,412).
How the combined marginal rate is built
The CRA taxes each slice of taxable income at the federal rate for that slice (14%, 20.5%, 26%, 29% and 33% in 2026, with brackets ending at $58,523, $117,045, $181,440 and $258,482) and again at the rate for your province of residence on 31 December. The marginal rate is the sum of the two rates for the bracket your income sits in. Two provinces need an adjustment: Quebec residents receive a 16.5% abatement on federal tax, and Ontario adds a surtax to Ontario tax above $5,818 and $7,446. Bracket ceilings belong to the lower bracket.
Not included: credits (including the basic personal amount), tax reductions, health premiums, CPP/EI/QPP/QPIP, benefit and OAS clawbacks, and the federal basic personal amount phase-down. See the province pages for the notes that apply to each.
Sources, read 16 October 2026: CRA - Current year (2026) tax rates and income brackets, Revenu Quebec - Income tax rates (2026), Ministere des Finances du Quebec - Parameters of the personal income tax system for 2026, CRA - T4032-QC payroll deductions tables, January 2026 (16.5% Quebec abatement), CRA - T4032-ON payroll deductions tables, January 2026 (Ontario surtax).
Frequently asked questions
How do I find my marginal tax rate in Canada?
Add your federal bracket rate and your provincial bracket rate for your taxable income. This calculator does that for eight provinces, applying the Quebec abatement and the Ontario surtax where they apply.
What is the highest marginal tax rate in Canada in 2026?
Among the eight provinces covered here the top combined rate is 54.80% (Newfoundland and Labrador) and the lowest top rate is 47.50% (Saskatchewan).
Is my marginal rate the tax I pay on all my income?
No. Each rate applies only to the income inside its bracket. Your average rate, total tax divided by taxable income, is always below your marginal rate once you are past the first bracket.
Why is Manitoba missing?
CRA's 2026 rates page and its January payroll guide for Manitoba give different bracket thresholds, so Manitoba is left out until that is resolved rather than guessing.
Does the calculator include credits and CPP/EI?
No. It works from the bracket tables only, so it shows tax before the basic personal amount and other credits. Ontario's surtax is the one step that uses a credit, the Ontario basic personal amount.
Estimate only — not tax advice
This tool works from the federal and provincial bracket tables only, before non-refundable credits, tax reductions, health premiums, CPP/EI and clawbacks, so your actual tax will usually be lower than shown. Figures follow the sources linked on this page as read on 16 October 2026; governments revise them. Check your own return or ask a tax professional. Nothing you enter is sent anywhere or stored.