# Taxes by province and territory in Canada > How taxes differ by province and territory in Canada: income tax brackets, credits and sales tax, with a guide for where you live Canadian income tax has a federal layer and a provincial or territorial layer. The federal rates are the same everywhere. What changes from place to place is the second layer, the credits, and the sales tax you pay at the till, and that's where a move or a job offer in another province can change what you keep. This hub is for anyone weighing up a move, a remote job based somewhere else, or a plain old curiosity about why a friend in Alberta pays a different bill on the same salary. It's also for people who've just arrived in a province and want to know what's different from where they came from. Quebec is the odd one out. It has its own income tax return and its own pension plan, and the CRA's [page on provincial and territorial tax](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/provincial-territorial-tax-credits-individuals.html) says it collects provincial tax for every province except Quebec. Below you'll find a page for every province and territory, with its brackets, credits and sales tax set-up, plus a short guide to what's worth comparing and what isn't. We don't prepare returns, and a comparison isn't advice for your situation, but it will make the next conversation with a preparer shorter and cheaper. ## Most read right now - [Provincial tax rates in Canada for 2026](https://tax-services.ca/articles/taxes-in-canada-by-province)Every provincial rate and sales tax side by side, with a $60,000 comparison. - [Lowest tax province in Canada](https://tax-services.ca/articles/lowest-tax-province-in-canada)BC and Alberta trade places depending on income, shown from $40,000 to $150,000. - [Income tax in Ontario](https://tax-services.ca/articles/income-tax-ontario)Brackets, the surtax and the health premium, built up on a $60,000 salary. - [Quebec income tax](https://tax-services.ca/articles/quebec-income-tax)Four provincial brackets and what $60,000 costs compared with Ontario. - [Land transfer tax in Canada](https://tax-services.ca/articles/land-transfer-tax)What an $800,000 home costs in each province, and what first-time buyers get back. ## Pick your province or territory ## What should you compare between provinces? Don't start with the rates. Three things. First, the income tax brackets and the basic personal amount, which decide how much of your income is taxed at each rate. Second, the sales tax set-up, which is one blended HST, a GST plus a separate PST or QST, or GST alone. Third, any charges that only some provinces have, such as Ontario's surtax and health premium, which you won't see on a simple bracket table. The [guide to how Canadian income tax works](https://tax-services.ca/guides/how-canadian-taxes-work) explains how the layers stack. The [sales tax guide](https://tax-services.ca/guides/gst-hst-pst) has the rate for every province. ## Which province is cheapest? That depends on your income. A province with a low first rate can climb fast at higher incomes, and one with a big basic personal amount helps most at the bottom. A headline rate won't tell you what you'll pay, and your own numbers will. Want one combined figure for where you live? Use the [income tax calculator](https://tax-services.ca/calculators/income-tax/income-tax-calculator). ## What about housing and moving costs? Moving between provinces for a job or for family? The [life events pages](https://tax-services.ca/life-events) cover the big changes, and the [tax calendar](https://tax-services.ca/tax-calendar) shows the dates that apply wherever you live. Buying in a new province also means a one-off charge, so see the [property and tax guide](https://tax-services.ca/guides/property-and-tax) before you sign. Rent, groceries and the weather all matter more than a point of tax, so treat the comparison as one piece of the decision. A job offer in Calgary that pays $5,000 more may still leave you with about the same take-home once rent is counted, so run the numbers both ways. ## Do I need a different return if I move? Your return is still one return, and your province of residence sets the provincial part. If you've moved during the year, check the CRA's guidance for the details, since the rules for part-year residents are specific. Keep your moving dates and addresses handy at tax time, because a preparer or the software will ask for them. ## Where we got these figures From the [CRA](https://www.canada.ca/en/revenue-agency.html) and the provincial finance pages named on each guide, and we checked them on September 29, 2026. The [limits page](https://tax-services.ca/tax-numbers) lists the federal figures. The [how we check rates](https://tax-services.ca/how-we-check-rates) page explains the routine, and it isn't long. Comparing sales tax? See the [sortable sales tax table for every province](https://tax-services.ca/sales-tax-by-province). Comparing what you keep? See [take-home pay by province and salary](https://tax-services.ca/take-home-pay-by-province), and for Quebec [how Quebec taxes differ](https://tax-services.ca/quebec-taxes). --- Source: https://tax-services.ca/provinces Last updated: 2026-10-05 Independent information site. Not affiliated with the CRA. No services, no guarantee of accuracy. See https://tax-services.ca/disclaimer