Taxes by province and territory in Canada

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 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.

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• Income tax in Ontario

  Brackets, the surtax and the health premium, built up on a $60,000 salary.

• Quebec income tax

  Four provincial brackets and what $60,000 costs compared with Ontario.

• Land transfer tax in Canada

  What an $800,000 home costs in each province, and what first-time buyers get back.

Pick your province or territory

• Ontario

  Brackets, credits and sales tax for Ontario, with the calculators that switch to it.

• Quebec

  Brackets, credits and sales tax for Quebec, with the calculators that switch to it.

• British Columbia

  Brackets, credits and sales tax for British Columbia, with the calculators that switch to it.

• Alberta

  Brackets, credits and sales tax for Alberta, with the calculators that switch to it.

• Manitoba

  Brackets, credits and sales tax for Manitoba, with the calculators that switch to it.

• Saskatchewan

  Brackets, credits and sales tax for Saskatchewan, with the calculators that switch to it.

• Nova Scotia

  Brackets, credits and sales tax for Nova Scotia, with the calculators that switch to it.

• New Brunswick

  Brackets, credits and sales tax for New Brunswick, with the calculators that switch to it.

• Newfoundland and Labrador

  Brackets, credits and sales tax for Newfoundland and Labrador, with the calculators that switch to it.

• Prince Edward Island

  Brackets, credits and sales tax for Prince Edward Island, with the calculators that switch to it.

• Yukon

  Brackets, credits and sales tax for Yukon, with the calculators that switch to it.

• Northwest Territories

  Brackets, credits and sales tax for Northwest Territories, with the calculators that switch to it.

• Nunavut

  Brackets, credits and sales tax for Nunavut, with the calculators that switch to it.

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 explains how the layers stack. The sales tax guide 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.

What about housing and moving costs?

Moving between provinces for a job or for family? The life events pages cover the big changes, and the 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 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 and the provincial finance pages named on each guide, and we checked them on September 29, 2026. The limits page lists the federal figures. The 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.

Comparing what you keep? See take-home pay by province and salary, and for Quebec how Quebec taxes differ.