Updated Checked by the Tax-Services.ca editorial team How we check
Income taxes in Canada by province differ a lot at the same pay. On $80,000 of employment income, a worker in British Columbia pays $13,273.52 in federal and provincial income tax, and one in Nova Scotia pays $17,991.63. Same salary, same federal rules, $4,718 apart.
How does provincial income tax work?
You pay two layers on one return. The federal government taxes your income first, from 14% up to 33% in 2026. Then your province adds its own tax on the same taxable income, using its own brackets, rates and basic personal amount. The federal rates are the same everywhere, so any gap between two people at the same pay comes from the provincial layer.
The CRA keeps the current federal, provincial and territorial brackets together on its page of income tax rates for individuals. The income tax calculator adds both layers for any province, and shows your CPP and EI as well.
What are the 2026 provincial rates?
| Province or territory | Lowest rate | Highest rate | Basic personal amount |
|---|---|---|---|
| Alberta | 8% | 15% | $22,769 |
| British Columbia | 5.6% | 20.5% | $13,216 |
| Manitoba | 10.8% | 17.4% | $15,780 at most |
| New Brunswick | 9.4% | 19.5% | $13,664 |
| Newfoundland and Labrador | 8.7% | 21.8% | $13,094 |
| Nova Scotia | 8.79% | 21% | $11,932 |
| Northwest Territories | 5.9% | 14.05% | $18,198 |
| Nunavut | 4% | 11.5% | $19,659 |
| Ontario | 5.05% | 13.16% | $12,989 |
| Prince Edward Island | 9.5% | 20% | $15,000 |
| Quebec | 14% | 25.75% | $18,952 |
| Saskatchewan | 10.5% | 14.5% | $20,381 |
| Yukon | 6.4% | 15% | $16,452 at most |
A low first rate doesn’t mean low tax. Nunavut’s rates run from 4% to 11.5%, the lowest range in the table. Newfoundland and Labrador starts at 8.7% and reaches 21.8% on the highest slice, which few people ever touch.
Who pays more at $80,000?
Here are the results for employment income of $80,000 with no other claims, from our calculator.
| Province | Federal and provincial income tax | Average rate |
|---|---|---|
| British Columbia | $13,273.52 | 16.6% |
| Alberta | $13,732.98 | 17.2% |
| Ontario | $14,127.85 | 17.7% |
| Saskatchewan | $15,408.61 | 19.3% |
| Manitoba | $16,202.27 | 20.3% |
| Quebec | $16,351.56 | 20.4% |
| Nova Scotia | $17,991.63 | 22.5% |
So is Alberta the cheapest? Not here. British Columbia wins at this pay. Alberta has a bigger basic amount than BC, but BC’s 5.6% first rate and 7.7% second rate keep an $80,000 earner’s bill lower.
Quebec’s number looks close to Manitoba’s, though the two aren’t built alike. Quebec residents get a federal abatement, so the federal part of their bill is smaller, and Quebec takes more on its own return. We treat the Quebec inputs as less certain than the rest, since some of them came from secondary sources.
What does that gap look like in real money?
Picture two friends, Priya in Vancouver and Dev in Halifax, both earning $80,000. Dev’s income tax is $4,718.11 higher than Priya’s, which works out to about $393 every month. That’s a car payment, or a decent chunk of the rent difference between the two cities, gone before either of them sees a paycheque.
The gap between neighbours is smaller. Ontario sits only $854.33 above BC at this pay, roughly $71 a month, so a move from Toronto to Vancouver on tax alone is ballpark small money. The big swings come from the Atlantic provinces and Quebec.
What does the tax leave out?
Income tax is only part of what leaves your pay. CPP and EI come out too, and at $80,000 they run about $5,570 outside Quebec. Ontario also charges a health premium and a surtax on top of its rates, which is why its effective rate climbs faster than the table suggests. Our marginal tax rate tool has a known quirk near $200,000 in Ontario, so read the marginal tax rate calculator there with care.
To see what’s left in your pocket after everything, use the take-home pay calculator. Thinking of moving for work? Run both provinces at your real salary, then add rent, since a cheaper tax bill can vanish in one lease.
Mistakes and limits
The province that counts is where you lived on 31 December, per our calculator’s labelling, so a mid-year move doesn’t split your tax. And the table shows top rates, not what you pay. Everyone pays the low rates on the first slice of income, so the highest rate touches only the top dollars.
The results above use the basic personal amount, the Canada employment amount and CPP and EI credits. Dividends, capital gains, deductions and benefits aren’t in the $80,000 example. Add them in the calculator and the ranking can change.
One detail trips people up. The Newfoundland and Labrador amount in the table is the one for the 2026 return, and payroll uses a higher figure from July. Also, some provinces trim their credits for low incomes, which the table doesn’t show.
Where the numbers come from
Federal and provincial brackets and basic amounts come from Canada Revenue Agency payroll guides and provincial finance pages for 2026, rechecked on 29 September 2026. The dollar results come from our calculator. This is an independent guide, separate from any government body.
Frequently asked questions
Which province has the lowest income tax?
It depends on your income. At $80,000 of employment income, British Columbia gave the lowest bill of the seven we ran, at $13,273.52.
Do I pay federal and provincial tax separately?
Both layers apply to the same taxable income. The federal rates run from 14% to 33% in 2026, and each province adds its own brackets.
Which province do I pay to if I moved this year?
The calculator asks for your province on 31 December, and that is the one it uses.
Why is Ontario's tax higher than the table shows?
Ontario adds a surtax and a health premium on top of its bracket rates.
Does the table include CPP and EI?
No. Those are separate contributions, and they come out of pay in addition to income tax.
- How Canadian income tax works: brackets and credits
How federal and provincial Canadian income tax stack up, what marginal and average rates mean, and how credits and deductions change your bill