Updated Checked by the Tax-Services.ca editorial team How we check
Provincial income tax rates for 2026 start as low as 4% in Nunavut and 5.05% in Ontario, and they top out at 25.75% in Quebec. Each province and territory sets its own brackets, so the same salary gives a different provincial bill depending on the postal code on your return. That bill is added to federal tax, which is the same for everybody outside Quebec.
What are the provincial income tax rates for 2026?
The table lists the lowest rate, the top rate and the income where the top rate begins. The last column is the provincial part of the tax on a $60,000 salary, from our engine after the basic personal amount and payroll credits. The CRA publishes the full bracket lists on its 2026 tax rates and income brackets page, if you want every step and not just the ends.
| Province or territory | Lowest rate | Top rate | Top rate starts above | Tax on $60,000 |
|---|---|---|---|---|
| Alberta | 8% | 15% | $370,220 | $2,631 |
| British Columbia | 5.6% | 20.5% | $265,545 | $2,567 |
| Manitoba | 10.8% | 17.4% | $100,000 | $4,550 |
| New Brunswick | 9.4% | 19.5% | $193,861 | $4,274 |
| Newfoundland and Labrador | 8.7% | 21.8% | $1,141,275 | $4,559 |
| Northwest Territories | 5.9% | 14.05% | $172,346 | $2,384 |
| Nova Scotia | 8.79% | 21% | $157,124 | $5,596 |
| Nunavut | 4% | 11.5% | $181,439 | $1,549 |
| Ontario | 5.05% | 13.16% | $220,000 | $2,982 |
| Prince Edward Island | 9.5% | 20% | $200,000 | $4,875 |
| Quebec | 14% | 25.75% | $132,245 | $5,082 |
| Saskatchewan | 10.5% | 14.5% | $155,805 | $3,802 |
| Yukon | 6.4% | 15% | $500,000 | $2,533 |
Ontario’s tax also includes a surtax and a health premium, which the top rate in the table doesn’t show. That’s why Ontario’s effective bill on a high income is higher than 13.16% suggests.
How do the brackets actually work?
A rate applies only to the slice of income inside its bracket. Nothing about earning more pushes your whole income into a higher rate, and people believe that far more often than they should.
Take Nova Scotia. The first $30,995 of taxable income is taxed at 8.79%, which is $2,724. The next slice, up to $61,991, is taxed at 14.95%. On $60,000 that slice is $29,005, so it adds $4,336, for $7,061 before credits. The basic personal amount of $11,932 then gives back $1,049 at 8.79%, and payroll credits trim a little more. Our engine lands at $5,596.
Which province takes the biggest bite on $60,000?
Nova Scotia, at $5,596, followed by Quebec at $5,082 and Prince Edward Island at $4,875. At the other end sit Nunavut at $1,549, the Northwest Territories at $2,384 and Yukon at $2,533. Between Nova Scotia and Alberta the gap is $2,965 a year, which is about $247 a month, enough to notice in a paycheque.
Two cautions. Quebec’s figure is only the provincial part, and Quebec residents get a federal abatement that lowers their federal bill, so the two don’t compare cleanly with the rest. And a table at one salary says little about a salary far from $60,000, since the steps stack differently higher up.
Which provincial rates are you sure of?
Most of them. A few need a note, and we’d rather tell you now than have you find it on your return.
British Columbia’s lowest rate is 5.6% for the whole 2026 year. Payroll withholding used a different figure in the first half, so your pay stub and your return can disagree for a while. Newfoundland and Labrador has two figures for its basic personal amount, and we used the one that applies to the 2026 return. For Prince Edward Island the fourth bracket limit is quoted two slightly different ways by official sources, a gap worth a few dollars. Dividend credits differ by province, and we haven’t confirmed the 2026 worksheets.
Does a lower rate mean less tax?
Not always. Alberta’s bottom rate is 8% against Ontario’s 5.05%, and yet on $60,000 Alberta comes out cheaper, at $2,631 against $2,982. The reason is the basic personal amount, which is $22,769 in Alberta and far smaller in most other places. A big shield on the first slice of income can beat a small rate, so a table of rates alone never tells you the answer.
Nunavut wins on both counts in our table, with the lowest rates and the lowest bill on $60,000.
What does Ottawa add on top?
Federal tax uses the same five steps everywhere except Quebec, where the abatement trims it: 14% to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482 and 33% above that. On $60,000 that comes to about $5,338 in our engine, after credits, so on most modest incomes the federal bill is bigger than the provincial one. Add the two, then subtract CPP and EI, and you have the number that reaches your bank account.
The income tax calculator runs your own numbers for any province. For the rate on your next raise, use the marginal tax rate calculator. And if you want the result as cash, the take-home pay calculator subtracts CPP and EI too.
Where the numbers come from
Brackets and basic amounts for 2026 come from the Canada Revenue Agency‘s rates page, its payroll guides and each province’s finance ministry. The Quebec figures are from Finances Québec. Provincial tax is only part of the story, so add the federal bracket tax, CPP or QPP and EI to see what you keep. These are estimates, and your assessment sets the actual amount. This site is independent and isn’t tied to any government.
Frequently asked questions
Which province has the lowest income tax rate?
Nunavut starts at 4%, the lowest first rate for 2026. Ontario's 5.05% and BC's 5.6% are next among the provinces.
Which province has the highest top rate?
Quebec, at 25.75% above $132,245. Newfoundland and Labrador reaches 21.8%, but only above $1,141,275.
Do I pay provincial tax as well as federal tax?
Yes. Provincial or territorial tax is added to the federal amount. Quebec collects its own through a separate return.
Does a higher bracket tax all my income?
No. Each rate applies only to the slice of income inside that bracket.
Why can a BC pay stub and return differ in 2026?
Payroll withholding used a different lowest rate in the first half of the year, while the return uses 5.6% for the full year.
- 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