Canadian tax rates by province — 2026
Combined marginal tax rates (federal + provincial) for all income types and all 13 provinces and territories. These are the tables used as references by banks, financial advisors, and tax professionals.
Rates shown in table mode: low-income reductions and the Ontario health premium are excluded, matching the convention used by major financial institutions. What does this mean?
What is a combined marginal tax rate?
Your marginal rate is the rate you pay on the next dollar of income. Because Canada has two layers of tax — federal and provincial — the combined marginal rate adds both together. For most income types, you also need to account for payroll deductions (CPP and EI).
The tables on each province page show rates across the full income range for four income types:
- Ordinary income — salary, interest, pensions, rental income
- Capital gains — half the gain is included in income at the 50% inclusion rate
- Eligible dividends — grossed up 38%, with the enhanced dividend tax credit
- Non-eligible dividends — grossed up 15%, with the ordinary dividend tax credit
How rates vary by province
Top combined rates range from around 44–48% (Alberta, Nunavut) up to 54% (Nova Scotia, Newfoundland). The spread is almost entirely driven by provincial top brackets and surtaxes. Ontario adds a surtax on top of its provincial tax, which pushes effective rates higher than the bracket rates suggest.
Looking for prior year rates?
Federal tax brackets, RRSP limits, TFSA room, and basic personal amounts for 2018 through 2025 — useful for late returns and planning.
Historical federal tax brackets