Canada Income Tax Calculator 2026 — All Provinces
Federal and provincial income tax for 2026 in every province and territory, with CPP/CPP2 and EI, the Ontario surtax and Health Premium, Quebec abatement, average and marginal rates, after-tax income and your likely refund.
| Taxable income | — |
|---|---|
| Federal tax | — |
| Provincial tax | — |
| CPP / QPP and EI | — |
| Total deductions | — |
| After-tax income: year / month | — |
| Average and marginal rate | — |
| Refund or balance owing | — |
| Same income in other provinces | — |
In short
Canadian income tax for 2026 is federal (14% to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482, 33% above, after the $16,452 basic personal amount) plus provincial tax at each province's brackets — on $90,000 in Ontario that is about $17,000 of income tax (18.8%) plus $5,770 of CPP and EI, leaving $67,300; the combined top marginal rate runs from 44% in Alberta to 53.5% in Ontario and 54.8% in Newfoundland.
Who this is for: Employees, self-employed Canadians and newcomers estimating 2026 tax in any province, comparing provinces, or checking a refund before filing.
How Canadian income tax works in 2026
Canada taxes income at two levels. Federal tax for 2026 is 14% on the first $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482 and 33% above, after a non-refundable credit worth 14% of the $16,452 basic personal amount (reduced for incomes above $181,440). Each province then applies its own brackets and basic amount — Ontario 5.05% to 13.16% plus a surtax and the Health Premium, BC 5.6% to 20.5%, Alberta 8% to 15%, Quebec 14% to 25.75% with a 16.5% federal abatement — so the combined top rate runs from 44% in Alberta and Nunavut to over 54% in Newfoundland, Nova Scotia and Ontario.
- Payroll deductions: CPP 5.95% of earnings between $3,500 and $74,600 (max $4,230) plus CPP2 4% from $74,600 to $85,000 (max $416); EI 1.63% to $68,900 (max $1,123). The base CPP and EI earn a credit; the enhanced CPP portion and CPP2 are deductions.
- Deductions vs credits: RRSP and FHSA contributions reduce taxable income at your marginal rate; most other items (spouse, children, medical, tuition, donations) are credits at the lowest rate.
- Filing: the T1 return is due 30 April (15 June for the self-employed, with tax still due 30 April); Quebec residents file both a federal T1 and a provincial TP-1.
- Indexation: federal and most provincial brackets rise with inflation each year (about 2% for 2026); Alberta, Manitoba and some others set their own schedules.
See also: Canada Take-Home Pay Calculator 2026.
Assumptions
- Taxable income = income − RRSP/FHSA − enhanced CPP and CPP2 (employees) or employer half + enhanced portion (self-employed); federal tax at 2026 brackets less 14% of the BPA (phased $16,452 → $14,829), employment amount and base CPP/EI credits; Quebec abatement 16.5%.
- Provincial tax at 2026 brackets less the provincial BPA and the same credits at the lowest rate; Ontario surtax (20% over $5,818, 36% over $7,446) and Health Premium; territories treated like provinces.
- CPP 5.95% of $3,500–$74,600 + CPP2 4% to $85,000; EI 1.63% to $68,900 (Quebec 1.30%); QPP 6.40% approximated; other credits, dividends and benefits not modelled.
Worked example
CPP $4,230 + CPP2 $416 (the enhanced portion and CPP2 are deducted) and EI $1,123 → taxable income $88,873. Federal tax after the basic personal, employment and CPP/EI credits = $11,252. Ontario tax after credits $4,956 (just below the surtax threshold) plus Health Premium $750 = $5,706. Total income tax $16,958 (18.8% of income); with CPP/EI $22,727, leaving $67,273 — about $5,600 a month. Marginal rate 29.65%.
Frequently asked questions
How much tax do I pay on $100,000 in Canada?
Roughly $20,000–$27,000 of income tax in 2026 depending on the province — about $19,900 in Ontario, $18,800 in BC, $19,700 in Alberta and $23,600 in Quebec — plus about $5,800 of CPP and EI for an employee.
What are the 2026 federal tax brackets?
14% to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482 and 33% above, with a basic personal amount of $16,452 (reduced to $14,829 for incomes over $258,482).
Which province has the lowest income tax?
Alberta and Nunavut for most incomes (Alberta's 8% first bracket runs to $61,200 and its basic amount is $22,769); Quebec, Nova Scotia and Newfoundland are highest. Ontario sits in the middle but adds the Health Premium and surtax at higher incomes.
What is the marginal tax rate?
The tax on your next dollar — federal plus provincial bracket rates combined. At $90,000 in Ontario it is 29.65%; at $150,000 about 45%; above $258,482 it reaches 53.53%. It is the rate at which an RRSP contribution saves tax.
Is CPP a tax?
It is a mandatory contribution to your own pension, not tax, but it comes off your pay: 5.95% of earnings between $3,500 and $74,600 plus 4% CPP2 to $85,000 in 2026, matched by the employer (self-employed pay both halves).
Does this include the climate action rebate or GST credit?
No — refundable benefits (GST/HST credit, Canada Child Benefit, Canada Workers Benefit) are paid separately and depend on family net income; the calculator shows tax only.
When is the 2026 tax return due?
30 April 2027 for most people, 15 June 2027 if you or your spouse are self-employed (any balance is still due 30 April); interest runs from 1 May.
Do newcomers pay full-year tax?
No — in the year you arrive, income is taxed from the date of residency and the basic personal amount is prorated for the days you were resident.
People also ask
How much tax do I pay on $90,000 in Ontario?
About $16,960 of combined federal and Ontario tax in 2026 (before CPP and EI), leaving roughly $73,000 — the calculator applies the federal brackets, Ontario rates, surtax and health premium.
What are the federal tax brackets for 2026?
14% to $58,523; 20.5% to $117,045; 26% to $181,440; 29% to $258,482; 33% above, with a basic personal amount of up to $16,452.
Which province has the lowest income tax?
Alberta and the territories have the lowest combined rates at middle incomes; Quebec the highest, though Quebec residents get a 16.5% federal abatement.
Is CPP a tax?
It is a contribution (5.95% on earnings between $3,500 and the YMPE, plus CPP2 of 4% to the YAMPE) that funds your own pension; it is deducted alongside tax and earns a credit.
How do RRSP contributions reduce tax?
They are deducted from taxable income, saving tax at your marginal rate — about 30% for an Ontarian earning $90,000 — and the refund arrives after filing.
What is the Ontario health premium?
An extra amount of up to $900 a year collected with Ontario income tax from taxable income above $20,000.
When is the tax filing deadline?
30 April for most individuals (15 June for the self-employed, with tax still due 30 April).
Are bonuses taxed more in Canada?
No — they are taxed at the same marginal rate, but payroll withholding on a lump sum is often higher and is reconciled on your return.
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