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On a $100,000 taxable income in 2026, Nova Scotia takes the highest income tax of any province: about $27,060 once federal tax is added. Prince Edward Island comes next at $26,161. Newfoundland and Labrador has the highest top rate on paper, 21.8%, but that rate only starts above $1,141,275.
If you landed here looking for American states, this page covers Canadian provinces and territories. We don’t cover US rates.
Where is the highest income tax in Canada?
The answer changes with how much you earn, and that surprises people. A province with a big top rate can be cheap for most of us, because the top rate only bites on the last slice of your income, and if you never reach that slice the headline number doesn’t matter to you at all. Newfoundland and Labrador is the clearest case. Its 21.8% rate starts at $1,141,275, so almost nobody pays it.
Nova Scotia is different. Its 21% top rate starts at $157,124 and its lower brackets are steep too, so it costs more than the others at ordinary incomes. Quebec is its own system, with its own return and its own brackets. We couldn’t open Revenu Québec’s page while researching, so the Quebec row below comes from our own data file and we’ve marked it.
What are the top provincial rates for 2026?
Every province adds its own tax on top of the federal one. These are the top provincial rates and where each starts, as the CRA prints them.
| Province or territory | Top rate | Starts above |
|---|---|---|
| Newfoundland and Labrador | 21.8% | $1,141,275 |
| Nova Scotia | 21% | $157,124 |
| British Columbia | 20.5% | $265,545 |
| Prince Edward Island | 20% | $200,000 |
| New Brunswick | 19.5% | $193,861 |
| Manitoba | 17.4% | $100,000 |
| Alberta | 15% | $370,220 |
| Yukon | 15% | $500,000 |
| Saskatchewan | 14.5% | $155,805 |
| Northwest Territories | 14.05% | $172,346 |
| Ontario | 13.16% | $220,000 |
| Nunavut | 11.5% | $181,439 |
| Quebec | 25.75% | $132,245 |
Ontario looks cheap at 13.16%, but that’s only the bracket rate. Ontario also has a surtax and a health premium, so the tax on your next dollar can run higher than the table shows. The marginal tax rate calculator gives the real figure for your income.
What does $100,000 actually cost in each province?
Here’s the number you probably came for. We ran a taxable income of $100,000 through the engine behind our income tax calculator. It adds federal and provincial tax and applies only the basic personal amounts.
| Province or territory | Total tax | Share of income |
|---|---|---|
| Nova Scotia | $27,060 | 27.1% |
| Prince Edward Island | $26,161 | 26.2% |
| Quebec (estimate) | $25,647 | 25.6% |
| Newfoundland and Labrador | $25,301 | 25.3% |
| New Brunswick | $24,701 | 24.7% |
| Manitoba | $24,522 | 24.5% |
| Saskatchewan | $23,662 | 23.7% |
| Ontario | $21,521 | 21.5% |
| Alberta | $21,347 | 21.3% |
| Yukon | $20,818 | 20.8% |
| Northwest Territories | $20,488 | 20.5% |
| British Columbia | $20,295 | 20.3% |
| Nunavut | $18,932 | 18.9% |
The gap between Nova Scotia and British Columbia is $6,765 a year on the same income. That’s a lot more than most of the arguments about tax rates would suggest.
Does the order change at higher incomes?
Yes. At $300,000 the same engine puts Nova Scotia at $123,568 and Quebec at $123,333, so they’re neck and neck. Alberta drops to $102,450, while Ontario sits at $115,923. Newfoundland and Labrador is $117,897 there, still well short of its reputation because $300,000 is nowhere near its top bracket.
Alberta and British Columbia are almost twins at $150,000: $38,410 against $38,433. Below that Alberta is a little dearer, above it a little cheaper.
What these numbers leave out
They’re income tax only. CPP, EI, the Ontario health premium in some cases, sales tax, property tax and everything else that varies by province sit outside them. Would you really move house for a bracket? Cheap income tax can come with dearer everything else, so we wouldn’t.
The figures also assume taxable income, meaning after deductions such as RRSP contributions. Your salary is a bigger number. And only the basic personal amounts are used, so credits for age, disability, tuition or medical costs would lower your bill. The tax credits calculator covers the federal ones. For what lands in your bank account each pay, use the take-home pay calculator.
Manitoba needs a note. The CRA rates page still lists $101,200 for the top bracket, but the CRA payroll tables say Manitoba froze its brackets, so the top rate of 17.4% starts at $100,000. We use $100,000.
Where do the numbers come from?
Federal and provincial rates and brackets come from the Canada Revenue Agency’s 2026 tax rates page, and the 2026 indexation of 2% from its indexation page. Alberta was checked against the Government of Alberta’s tax page and British Columbia against the BC government’s. Quebec should be confirmed with Revenu Québec. The dollar totals are our own calculations, not CRA figures. This website has no connection with the CRA or any government.
Frequently asked questions
Which province has the highest top income tax rate?
Newfoundland and Labrador, at 21.8%. It starts above $1,141,275, so very few people reach it. Quebec's top rate is higher on our data (25.75%), but we couldn't confirm it on Revenu Québec's site.
Who pays the most tax on $100,000?
Nova Scotia, at about $27,060 with federal tax, on our calculator's basic-personal-amount-only basis. Prince Edward Island is next at about $26,161.
Which province has the lowest income tax?
On $100,000, Nunavut at about $18,932 and British Columbia at about $20,295 are the lowest of the ones we ran.
Are US state income taxes covered here?
No. This page is about Canadian provinces and territories, and we don't cover American rates.
Does income tax decide where to live?
Not on its own. Sales tax, property tax, housing costs and pay all differ by province, and none of them are in these figures.
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.