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Provincial taxes in Canada come in two layers: income tax that grows with what you earn, and sales tax added at the till. For 2026 the lowest provincial income tax rate runs from 4% in Nunavut to 10.8% in Manitoba, and the top rate from 11.5% in Nunavut to 21.8% in Newfoundland and Labrador. Federal tax sits on top of all of it, starting at 14%.
How do provincial taxes in Canada stack on the federal tax?
You file one return, but it holds two tax bills. The federal part uses the same brackets everywhere, from 14% on the first $58,523 of taxable income to 33% above $258,482. The provincial part uses that province’s own brackets and rates, and your province is the one that decides how much of your next raise you keep.
Quebec is the odd one out. Residents file a separate provincial return with Revenu Québec, and the federal government publishes no Quebec rates on its own page. We don’t list them here. Check Revenu Québec for the current brackets.
What are the 2026 income tax rates by province?
The table shows the first bracket and the top bracket for every other province and territory. The brackets in between differ a lot, and the widths differ too, so two provinces with the same top rate can still tax a $90,000 salary very differently.
| Province or territory | Lowest rate | Top rate |
|---|---|---|
| Alberta | 8% | 15% |
| British Columbia | 5.6% | 20.5% |
| Manitoba | 10.8% | 17.4% |
| New Brunswick | 9.4% | 19.5% |
| Newfoundland and Labrador | 8.7% | 21.8% |
| Northwest Territories | 5.9% | 14.05% |
| Nova Scotia | 8.79% | 21% |
| Nunavut | 4% | 11.5% |
| Ontario | 5.05% | 13.16% |
| Prince Edward Island | 9.5% | 20% |
| Saskatchewan | 10.5% | 14.5% |
| Yukon | 6.4% | 15% |
A low first rate doesn’t mean a low bill. Manitoba and Saskatchewan start highest, yet both stay under 18% at the top. British Columbia starts at 5.6% and finishes at 20.5%. Ontario adds a surtax and a health premium that don’t appear in the table, which is why the marginal tax rate calculator shows odd jumps for Ontario at certain incomes.
Which provinces charge HST and which charge PST?
Every province has the 5% GST in some form. Five provinces blend it with their own tax into one HST, and a few others run a separate provincial tax beside it.
| Province | What you pay | Combined |
|---|---|---|
| Alberta, Yukon, Northwest Territories, Nunavut | GST only | 5% |
| British Columbia | GST 5% + PST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Manitoba | GST 5% + RST 7% | 12% |
| Ontario | HST | 13% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
| New Brunswick, Newfoundland and Labrador, PEI | HST | 15% |
| Nova Scotia | HST | 14% |
Nova Scotia’s HST fell from 15% to 14% on 1 April 2025. The combined figures are for goods and services taxed at the full rate. Groceries, prescriptions and a long list of other items are taxed differently or not at all, and the rules vary by province. Try the GST and HST calculator for a price, or the GST and QST calculator if you shop in Quebec.
What does $60,000 of pay look like in different provinces?
We ran a $60,000 salary through our take-home pay engine with 2026 rates, no RRSP and no other income. Federal tax is $5,338 in every row, CPP is $3,362 and EI is $978.
| Province | Provincial tax | You keep |
|---|---|---|
| British Columbia | $2,567 | $47,755 |
| Alberta | $2,631 | $47,691 |
| Ontario | $2,982 | $47,340 |
| Saskatchewan | $3,802 | $46,520 |
| New Brunswick | $4,274 | $46,048 |
| Nova Scotia | $5,596 | $44,726 |
The gap between the top and bottom rows is about $3,000 a year. That’s real money, but it shrinks fast once you add rent, sales tax and what a car costs in each place. Plug in your own pay in the take-home pay calculator or the income tax calculator. We left Manitoba out of this comparison on purpose. Two official pages disagree on where its brackets start, so we only publish its rates.
Mistakes that skew a province comparison
Comparing rates and ignoring brackets is the usual one. A province with a 10.5% first rate can still cost less at $45,000 than a neighbour whose first bracket ends sooner.
Next, people forget that the figures above cover basic credits only. Tuition, medical costs, the Ontario LIFT credit, dividend credits and provincial benefits are all missing, and any of them can move your result by hundreds of dollars.
And a province’s income tax says nothing about property tax, which is usually set by the city, or about fuel and insurance costs. Use the table to understand the tax system, not to pick a place to live.
Where the numbers come from
Income tax rates for 2026 come from the Canada Revenue Agency’s page of Canadian tax rates. Sales tax rates come from the CRA table of GST/HST rates by province, Manitoba’s finance department for its 7% RST, and Revenu Québec for the 9.975% QST. The comparison uses the tax tables and payroll figures built into our calculators, checked against CRA payroll guides in September 2026. Rates change through the year, and some provinces adjust them in budgets, so confirm with your provincial finance ministry before you act on a number.
Frequently asked questions
Which province has the lowest income tax?
Nunavut has the lowest rates in 2026, 4% to 11.5%. Among the ten provinces, Ontario has both the lowest first rate (5.05%) and the lowest top rate (13.16%), before its surtax and health premium.
Which province has no provincial sales tax?
Alberta charges only the 5% GST, and so do Yukon, the Northwest Territories and Nunavut.
Do I pay both federal and provincial income tax?
Yes. One return covers both. Quebec residents file a second, provincial return with Revenu Québec.
Why does my neighbouring province take more from the same salary?
Its brackets and rates are different, and some provinces add credits or premiums. On $60,000 our calculator shows about $3,000 a year between British Columbia and Nova Scotia.
Are these the same rates as on my pay stub?
Often close, but payroll tables can differ. Some provinces change rates mid-year, and your employer's payroll system may use a different amount than your final return.
- 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
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.