Provincial Income Tax Comparison Calculator Canada 2026

2026 provincial income tax rates at a glance

In 2026 every Canadian pays the same federal rates, from 14% on the first $58,523 to 33% above $258,482, and then a provincial or territorial tax that starts as low as 4% in Nunavut and tops out at 21.8% in Newfoundland and Labrador. The table shows each jurisdiction's starting rate, top rate, basic personal amount and the top combined federal plus provincial rate.

On the same $75,000 salary in 2026, you keep the most in Nunavut ($58,819) and the least in Nova Scotia ($53,423). Among the provinces, British Columbia leaves the most take-home pay at $57,711, with Alberta at $57,362 and Ontario at $56,926.

How provincial income tax is calculated

Provincial income tax in Canada is a progressive tax charged by your province or territory of residence on December 31, on top of federal income tax. Each layer works the same way: apply the bracket rates to taxable income, then subtract non-refundable credits worth the lowest rate times your credit amounts. The comparison calculator runs that formula 13 times, once per jurisdiction, on the same income.

In formula form: provincial tax = (tax from provincial brackets) − (lowest provincial rate × provincial credit amounts) + surtax or premium, where one applies − any low-income reduction. Federal tax follows the same pattern with the federal brackets and a 14% credit rate.

Federal income tax vs provincial or territorial income tax

Federal income tax is identical in nine provinces and three territories for the same income: the same five brackets and the same $16,452 basic personal amount. Quebec is the one exception, because Quebec residents get a 16.5% refundable abatement of basic federal tax under section 120(2) of the Income Tax Act. Provincial tax is where the real gap opens: on $75,000 of employment income, provincial tax runs from $2,553.02 in Nunavut to $8,465.84 in Quebec.

Basic personal amounts and credits

The basic personal amount is the income each government lets you earn before its tax starts to bite. For 2026 it ranges from $11,932 in Nova Scotia to $22,769 in Alberta. Credits are not deductions: Alberta's $22,769 is worth $22,769 × 8% = $1,821.52 of Alberta tax, while Ontario's $12,989 is worth $12,989 × 5.05% = $655.94. Employees also get credits for base CPP or QPP contributions and EI premiums, and federally the $1,501 Canada employment amount.

Provincial surtaxes and special mechanisms

Ontario is the only province with a surtax in 2026: 20% of basic Ontario tax above $5,818 plus another 36% above $7,446, which lifts Ontario's top rate from 13.16% to an effective 20.53%. Ontario also charges the Ontario Health Premium of up to $900 on taxable income above $20,000. On the relief side, Ontario's tax reduction and LIFT credit, and British Columbia's tax reduction credit of up to $690, remove provincial tax for many lower earners. Manitoba phases out its basic personal amount between $200,000 and $400,000 of net income, and Yukon mirrors the federal phase-out above $181,440.

Quebec treatment and the Quebec abatement

Quebec runs its own tax system: residents file a separate TP-1 return with Revenu Québec, use four Quebec brackets from 14% to 25.75%, and claim an $18,952 basic personal amount at 14%. Federal tax is then cut by the 16.5% Quebec abatement. Quebec workers also pay QPP at 6.30% instead of CPP at 5.95%, a lower EI rate of 1.30%, and Québec Parental Insurance Plan premiums of 0.430%. The calculator applies all of these, plus Quebec's deduction for workers of 6% of employment income up to $1,450.

How to use the provincial tax comparison calculator

The provincial tax comparison calculator needs four inputs and shows its first result straight away with a $75,000 salary in Ontario compared with Alberta. Change any field and every figure updates.

1. Enter your 2026 income. Use gross salary before tax from your offer letter or year-to-date pay stub, or your yearly pension. Self-employed income needs extra CPP and is not modelled here.
2. Choose the type of income. Employment income adds CPP or QPP, EI and, in Quebec, QPIP. Pension or other income leaves them out.
3. Pick two provinces. Put where you live now on the left and the province you are weighing on the right. Use the swap button to flip them.
4. Add deductions if you have them. RRSP and FHSA contributions, union dues and childcare expenses lower taxable income in every province alike.

Reading your results

The top figure is the yearly difference in take-home pay between your two choices, with the monthly gap underneath. Take-home means income minus federal tax, provincial tax, CPP or QPP, EI and QPIP. Average tax rate is total income tax divided by income. Marginal tax rate is the share of your next dollar that goes to income tax, which is the rate to use for a raise, bonus or RRSP decision. The table below the card ranks all 13 jurisdictions on the same income and shows how far each is from your current province.

Worked examples: the same salary in two provinces

Each example below is a single filer with 2026 employment income and no extra deductions, run through the same model as the calculator. Figures are rounded to the cent.

Income tax by province: 2026 quick reference table

This 2026 quick reference table shows take-home pay in every province and territory at five common salaries, after federal and provincial income tax, CPP or QPP, EI and QPIP. The number after each figure is that jurisdiction's rank out of 13, where 1 keeps the most.

2026 income tax rates and brackets by province

Every province and territory sets its own 2026 brackets, and each rate applies only to the slice of taxable income inside that bracket. Federal brackets rose 2.0% for inflation; provinces used their own factors, and Manitoba and Prince Edward Island did not index at all. The tables below are copied from the CRA's 2026 page, with Quebec from Revenu Québec.

Federal income tax brackets 2026

Basic personal amount $16,452, reduced to $14,829 between $181,440 and $258,482 of net income. Credit rate 14%.

Alberta income tax brackets 2026

Basic personal amount $22,769, the highest in Canada, credited at 8%. The 8% bracket on the first $61,200 started in 2025.

British Columbia income tax brackets 2026

Basic personal amount $13,216. The lowest rate rose to 5.6% from 5.06% for 2026, and the tax reduction credit pays up to $690, reduced by 3.56% of net income above $25,570.

Manitoba income tax brackets 2026

Basic personal amount $15,780, frozen, and phased out between $200,000 and $400,000 of net income. Brackets are set at $47,564 and $101,200 for 2026.

New Brunswick income tax brackets 2026

Basic personal amount $13,664, credited at 9.4%.

Newfoundland and Labrador income tax brackets 2026

Basic personal amount $13,094 for 2026, a prorated step towards $15,000. Eight brackets, the most of any province.

Northwest Territories income tax brackets 2026

Basic personal amount $18,198, credited at 5.9%.

Nova Scotia income tax brackets 2026

Basic personal amount $11,932, the lowest in Canada. Brackets indexed for the first time in 2026, by 1.6%.

Nunavut income tax brackets 2026

Basic personal amount $19,659, credited at 4%, the lowest starting rate in Canada.

Ontario income tax brackets 2026

Basic personal amount $12,989. Surtax of 20% on basic Ontario tax above $5,818 and a further 36% above $7,446. Ontario Health Premium up to $900 on taxable income above $20,000. Tax reduction basic amount $300.

Prince Edward Island income tax brackets 2026

Basic personal amount $15,000, up from $14,650. The 20% bracket above $200,000 is new for 2026. P.E.I. does not index its brackets.

Quebec income tax brackets 2026

Basic personal amount $18,952, credited at 14%. Deduction for workers up to $1,450. Federal tax for Quebec residents is reduced by the 16.5% Quebec abatement.

Saskatchewan income tax brackets 2026

Basic personal amount $20,381, credited at 10.5%.

Yukon income tax brackets 2026

Basic personal amount $16,452, matching the federal amount and its phase-out. Yukon also gives a $1,500 employment amount.

Lowest and highest tax provinces at every income

No single province has the lowest income tax at every income in 2026. Among the 10 provinces, Alberta leaves the most take-home pay below about $24,500 and above about $148,500, British Columbia wins from about $49,000 to $148,000, and between about $24,500 and $49,000 the lead passes between British Columbia, Ontario (helped by its LIFT credit) and Alberta, with gaps of a few hundred dollars or less. Nunavut beats every province from about $35,000 upward.

At the top end the order changes again. Nova Scotia keeps the least up to about $143,500; from there to about $352,000 Quebec does; above that Nova Scotia's 21% top rate puts it back at the bottom. Newfoundland and Labrador has the highest top combined rate, 54.8%, but its brackets only reach that level above $1,141,275.

Popular province comparisons

The three comparisons people search most are Ontario vs Quebec, Ontario vs Alberta and British Columbia vs Ontario. Each table uses 2026 employment income and the same single-filer assumptions as the calculator.

Ontario vs Quebec taxes

Taxes are higher in Quebec than in Ontario at every salary in 2026, even after Quebec's 16.5% federal abatement. On $75,000 an Ontario employee keeps $2,960.89 more a year; on $150,000 the gap grows to $6,469.39. Quebec's 14% starting rate is almost three times Ontario's 5.05%, and QPP costs more than CPP.

Ontario vs Alberta taxes

Alberta leaves more take-home pay than Ontario at most incomes, but the difference is small until about $150,000. On $75,000 it is $435.67 a year in Alberta's favour; on $250,000, where Ontario's surtax is in full force, it reaches $10,140.00.

BC vs Ontario taxes

British Columbia leaves more take-home pay than Ontario from about $49,000 upward, despite BC raising its lowest rate to 5.6% for 2026. On $100,000 a BC resident keeps $1,167.23 more; on $250,000, $6,681.27 more.

Why take-home pay differs by province

Take-home pay differs by province because provincial tax rates, bracket widths, basic personal amounts and add-ons all differ, while federal tax and CPP are almost the same everywhere. Five factors explain nearly all of the gap.

Starting rate and basic personal amount

A low starting rate matters most for modest incomes. Nunavut taxes the first $55,801 at 4% after a $19,659 basic personal amount; Nova Scotia charges 8.79% from $11,932 and 14.95% above $30,995. That is why Nova Scotia ranks last at $75,000.

Bracket thresholds

Where the middle brackets start decides who pays more at $80,000 to $150,000. Ontario's second bracket starts at $53,891, Alberta's at $61,200 and Quebec's at $54,345 with a 19% rate.

Surtaxes, premiums and reductions

Ontario's surtax and health premium add up to $3,260.62 on $150,000 of income. BC's tax reduction credit and Ontario's LIFT credit remove provincial tax for many people under $30,000.

Payroll contributions

CPP and EI are identical outside Quebec, so they do not change rankings between those 12 jurisdictions. In Quebec, QPP at 6.30% plus QPIP adds $343.98 at $75,000 compared with CPP and EI elsewhere.

Residence on December 31

Your province of residence on December 31 sets your provincial rate for the whole year. Where you work or where your employer is based does not change it, which is why cross-border commuters between Ottawa and Gatineau pay different provincial tax on the same job.

Provincial tax vs total deductions from your paycheque

Provincial income tax is only one of up to five deductions on a Canadian paycheque in 2026; the others are federal income tax, CPP or QPP, EI and, in Quebec, QPIP. The calculator includes all five for employment income. Benefits, pension plan contributions and union dues taken by your employer are not included unless you enter them as deductions.

Only part of CPP and QPP is a tax credit. The base contribution earns a credit at the lowest rate, while the enhanced first tier and all of CPP2 or QPP2 are deducted from income. For a full single-province estimate with your own credits, use the Canada income tax calculator.

What changed for 2026

Seven changes move 2026 provincial comparisons, led by the federal lowest rate falling to 14% for the full year and British Columbia raising its lowest rate to 5.6%.

Also for 2026: Nova Scotia started indexing its brackets (1.6%), Manitoba kept its basic personal amount frozen at $15,780, and Saskatchewan's basic personal amount rose to $20,381. Announced for later years: British Columbia freezes bracket and credit indexation from 2027 to 2030, Saskatchewan adds $500 a year to its basic personal amount in 2027 and 2028, and Newfoundland and Labrador's $15,000 basic personal amount applies for a full year from 2027.

Moving provinces: the December 31 residency rule

If you move between provinces during 2026, you pay the provincial tax of the province you live in on December 31, 2026, on your whole year's income. There is no split by months. Someone who earns $90,000 in Ontario from January to September and moves to Alberta in October files as an Alberta resident for all of 2026.

Because the rule looks only at one date, moving before rather than after December 31 can change a year's tax noticeably. On $150,000 of employment income, being an Alberta resident on December 31 rather than an Ontario resident leaves $3,138.07 more in 2026.

How close is this estimate

For a single person whose only income is salary or pension, the estimate should land within a few dollars of the tax on a 2026 return, because it uses the official brackets, basic personal amounts, payroll rates and the main provincial add-ons. We checked the Quebec model against Raymond Chabot Grant Thornton's published 2026 Quebec table: at $75,000 of ordinary income the model gives $7,739 federal and $8,879 Quebec tax, matching the table to the dollar, and all 13 top combined rates match its 2026 marginal rate table.

Included

Federal and provincial brackets; federal, provincial and territorial basic personal amounts and their phase-outs; CPP, CPP2, QPP, QPP2, EI and QPIP; credits for base CPP or QPP and EI; the Canada employment amount; Ontario surtax, Ontario Health Premium, Ontario tax reduction and LIFT credit; British Columbia tax reduction credit; the Quebec abatement and Quebec deduction for workers.

Not included

Spouse, dependant, age, pension, disability, tuition, medical and donation credits; dividends and capital gains; self-employment CPP; refundable credits and benefits such as the GST/HST credit, Canada workers benefit and provincial benefit payments; low-income reductions in other provinces such as Nova Scotia and New Brunswick, which only affect incomes below about $30,000; Quebec's Health Services Fund contribution on some non-employment income.

Common mistakes when comparing provincial tax

The most common mistake is comparing provincial bracket rates alone. A province with a lower top rate can still cost more in the middle, because the gap comes from starting rates, credits and thresholds, not the top line.

1. Using marginal rate as your tax rate. A 28.46% marginal rate in Ontario at $75,000 does not mean you lose 28.46% of salary; the average income tax rate is 16.94%.
2. Forgetting Quebec's federal abatement. Quebec residents pay 16.5% less federal tax, worth $1,354.72 at $75,000. Ignoring it overstates Quebec tax.
3. Leaving out QPP and QPIP. Quebec workers pay $343.98 more in payroll contributions at $75,000 than workers elsewhere.
4. Comparing gross salary with taxable income. RRSP and FHSA contributions lower taxable income; a $10,000 RRSP contribution on $100,000 saves $2,990.80 in Ontario and $3,611.75 in Quebec.
5. Using last year's rates. 2025 tables overstate federal tax by using 14.5% or 15%, and understate British Columbia tax by using 5.06%.
6. Judging a move on income tax alone. Sales tax, housing, childcare, car insurance and provincial benefits often move more money than the income tax gap. This calculator compares income tax and payroll only.