Reference · Income tax
Provincial and territorial income tax brackets 2026 and 2025.
The 2026 and 2025 provincial and territorial bracket tables in one page, copied from the CRA. Quebec is not included because Quebec residents file a separate provincial return.
How to read these tables
Provincial or territorial tax is calculated on taxable income and added to federal tax. Each rate applies only to income inside its bracket. These tables show bracket rates only: provincial credits, surtaxes and health premiums (for example in Ontario) are separate and are not included here. Some 2025 rates changed part-way through the year; the CRA footnotes explain each case on the source page.
For the federal side see the federal brackets table.
Alberta
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $61,200 | 8% |
| $61,200.01 | $154,259 | 10% |
| $154,259.01 | $185,111 | 12% |
| $185,111.01 | $246,813 | 13% |
| $246,813.01 | $370,220 | 14% |
| $370,220.01 | and over | 15% |
Alberta 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $60,000 | 8% |
| $60,000.01 | $151,234 | 10% |
| $151,234.01 | $181,481 | 12% |
| $181,481.01 | $241,974 | 13% |
| $241,974.01 | $362,961 | 14% |
| $362,961.01 | and over | 15% |
British Columbia
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $50,363 | 5.6% |
| $50,363.01 | $100,728 | 7.7% |
| $100,728.01 | $115,648 | 10.5% |
| $115,648.01 | $140,430 | 12.29% |
| $140,430.01 | $190,405 | 14.7% |
| $190,405.01 | $265,545 | 16.8% |
| $265,545.01 | and over | 20.5% |
British Columbia 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $49,279 | 5.06% |
| $49,279.01 | $98,560 | 7.7% |
| $98,560.01 | $113,158 | 10.5% |
| $113,158.01 | $137,407 | 12.29% |
| $137,407.01 | $186,306 | 14.7% |
| $186,306.01 | $259,829 | 16.8% |
| $259,829.01 | and over | 20.5% |
Manitoba
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $47,564 | 10.8% |
| $47,564.01 | $101,200 | 12.75% |
| $101,200.01 | and over | 17.4% |
Manitoba 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $47,564 | 10.8% |
| $47,564.01 | $101,200 | 12.75% |
| $101,200.01 | and over | 17.4% |
New Brunswick
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $52,333 | 9.4% |
| $52,333.01 | $104,666 | 14% |
| $104,666.01 | $193,861 | 16% |
| $193,861.01 | and over | 19.5% |
New Brunswick 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $51,306 | 9.4% |
| $51,306.01 | $102,614 | 14% |
| $102,614.01 | $190,060 | 16% |
| $190,060.01 | and over | 19.5% |
Newfoundland and Labrador
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $44,678 | 8.7% |
| $44,678.01 | $89,354 | 14.5% |
| $89,354.01 | $159,528 | 15.8% |
| $159,528.01 | $223,340 | 17.8% |
| $223,340.01 | $285,319 | 19.8% |
| $285,319.01 | $570,638 | 20.8% |
| $570,638.01 | $1,141,275 | 21.3% |
| $1,141,275.01 | and over | 21.8% |
Newfoundland and Labrador 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $44,192 | 8.7% |
| $44,192.01 | $88,382 | 14.5% |
| $88,382.01 | $157,792 | 15.8% |
| $157,792.01 | $220,910 | 17.8% |
| $220,910.01 | $282,214 | 19.8% |
| $282,214.01 | $564,429 | 20.8% |
| $564,429.01 | $1,128,858 | 21.3% |
| $1,128,858.01 | and over | 21.8% |
Northwest Territories
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $53,003 | 5.9% |
| $53,003.01 | $106,009 | 8.6% |
| $106,009.01 | $172,346 | 12.2% |
| $172,346.01 | and over | 14.05% |
Northwest Territories 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $51,964 | 5.9% |
| $51,964.01 | $103,930 | 8.6% |
| $103,930.01 | $168,967 | 12.2% |
| $168,967.01 | and over | 14.05% |
Nova Scotia
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $30,995 | 8.79% |
| $30,995.01 | $61,991 | 14.95% |
| $61,991.01 | $97,417 | 16.67% |
| $97,417.01 | $157,124 | 17.5% |
| $157,124.01 | and over | 21% |
Nova Scotia 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $30,507 | 8.79% |
| $30,507.01 | $61,015 | 14.95% |
| $61,015.01 | $95,883 | 16.67% |
| $95,883.01 | $154,650 | 17.5% |
| $154,650.01 | and over | 21% |
Nunavut
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $55,801 | 4% |
| $55,801.01 | $111,602 | 7% |
| $111,602.01 | $181,439 | 9% |
| $181,439.01 | and over | 11.5% |
Nunavut 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $54,707 | 4% |
| $54,707.01 | $109,413 | 7% |
| $109,413.01 | $177,881 | 9% |
| $177,881.01 | and over | 11.5% |
Ontario
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $53,891 | 5.05% |
| $53,891.01 | $107,785 | 9.15% |
| $107,785.01 | $150,000 | 11.16% |
| $150,000.01 | $220,000 | 12.16% |
| $220,000.01 | and over | 13.16% |
Ontario 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $52,886 | 5.05% |
| $52,886.01 | $105,775 | 9.15% |
| $105,775.01 | $150,000 | 11.16% |
| $150,000.01 | $220,000 | 12.16% |
| $220,000.01 | and over | 13.16% |
Prince Edward Island
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $33,928 | 9.5% |
| $33,928.01 | $65,820 | 13.47% |
| $65,820.01 | $106,890 | 16.6% |
| $106,890.01 | $142,520 | 17.62% |
| $142,520.01 | $200,000 | 19% |
| $200,000.01 | and over | 20% |
Prince Edward Island 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $33,328 | 9.5% |
| $33,328.01 | $64,656 | 13.47% |
| $64,656.01 | $105,000 | 16.6% |
| $105,000.01 | $140,000 | 17.62% |
| $140,000.01 | and over | 19% |
Saskatchewan
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $54,532 | 10.5% |
| $54,532.01 | $155,805 | 12.5% |
| $155,805.01 | and over | 14.5% |
Saskatchewan 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $53,463 | 10.5% |
| $53,463.01 | $152,750 | 12.5% |
| $152,750.01 | and over | 14.5% |
Yukon
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $58,523 | 6.4% |
| $58,523.01 | $117,045 | 9% |
| $117,045.01 | $181,440 | 10.9% |
| $181,440.01 | $500,000 | 12.8% |
| $500,000.01 | and over | 15% |
Yukon 2025 brackets
| Taxable income from | up to | Rate |
|---|---|---|
| $0 | $57,375 | 6.4% |
| $57,375.01 | $114,750 | 9% |
| $114,750.01 | $177,882 | 10.9% |
| $177,882.01 | $500,000 | 12.8% |
| $500,000.01 | and over | 15% |
Sources
- CRA: Current year (2026) tax rates and income brackets
- CRA: Last year (2025) tax rates and income brackets
Every figure above is copied from the primary source linked here. Check the source before relying on a number for a filing, a payroll run or a legal decision; governments revise these tables.
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