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Tax

Income Tax Calculator

Federal and provincial income tax on your 2026 salary for every province and territory outside Quebec, with CPP and EI.

Gross salary or wages for the year.

Quebec is not covered (Revenu Québec).

Result

Updates as you type

Federal + provincial income tax (2026)

$8,320.49

Federal tax
$5,338.29
Ontario tax
$2,982.20
of which Ontario Health Premium
$600.00
CPP contributions
$3,361.75
EI premiums
$978.00
Income after tax, CPP and EI
$47,339.76
Effective income tax rate
13.9%
Marginal rate
28.1%
Applies the basic personal amounts, the Canada employment amount and the CPP and EI credits. Other credits and provincial low-income reductions are not applied.

How it's calculated

Canadians pay two income taxes on the same income: federal tax with one set of brackets, and provincial or territorial tax with another. Each is worked out on taxable income (employment income less the enhanced CPP deduction), then reduced by non-refundable credits: the basic personal amount, the Canada employment amount ($1,501.00, federal only) and the CPP and EI credits, each multiplied by the lowest rate. Ontario then adds its surtax and health premium.

Taxable income
= employment income − enhanced CPP (1% + CPP2)
Federal tax
= Σ (slice × federal rate) − 14% × (BPA + CEA + CPP base + EI)
Provincial tax
= Σ (slice × provincial rate) − lowest rate × (provincial BPA + CPP base + EI)
Ontario + surtax on basic Ontario tax + Ontario Health Premium

Worked example

$60,000.00 of employment income in Ontario, 2026:

  1. CPP $3,361.75 (base $2,796.75, enhanced $565.00); EI $978.00; taxable income $59,435.00
  2. Federal: tax on brackets $8,380.18 − credits $3,041.89 = $5,338.29
  3. Ontario: $3,228.77 − credits $846.57 = $2,382.20, + health premium $600.00 = $2,982.20
  4. Total income tax $8,320.49 (13.9% effective); after CPP and EI, $47,339.76 is left

Tax rates and amounts 2026

Federal tax brackets 2026

Federal income tax brackets for 2026
Taxable incomeRate
$0.00 – $58,523.0014%
$58,523.00 – $117,045.0020.5%
$117,045.00 – $181,440.0026%
$181,440.00 – $258,482.0029%
Over $258,482.0033%

Federal basic personal amount $16,452.00, reduced to $14,829.00 between $181,440.00 and $258,482.00 of net income.

Provincial and territorial rates and basic personal amounts

Lowest and highest provincial rates, top-rate threshold and basic personal amount, 2026
Province / territoryLowest rateHighest rateTop rate fromBasic personal amount
Province / territory: AlbertaLowest rate8%Highest rate15%Top rate from$370,220.00Basic personal amount$22,769.00
Province / territory: British ColumbiaLowest rate5.6%Highest rate20.5%Top rate from$265,545.00Basic personal amount$13,216.00
Province / territory: ManitobaLowest rate10.8%Highest rate17.4%Top rate from$101,200.00Basic personal amount$15,780.00
Province / territory: New BrunswickLowest rate9.4%Highest rate19.5%Top rate from$193,861.00Basic personal amount$13,664.00
Province / territory: Newfoundland and LabradorLowest rate8.7%Highest rate21.8%Top rate from$1,141,275.00Basic personal amount$11,188.00
Province / territory: Nova ScotiaLowest rate8.79%Highest rate21%Top rate from$157,124.00Basic personal amount$11,932.00
Province / territory: Northwest TerritoriesLowest rate5.9%Highest rate14.05%Top rate from$172,346.00Basic personal amount$18,198.00
Province / territory: NunavutLowest rate4%Highest rate11.5%Top rate from$181,439.00Basic personal amount$19,659.00
Province / territory: OntarioLowest rate5.05%Highest rate13.16%Top rate from$220,000.00Basic personal amount$12,989.00
Province / territory: Prince Edward IslandLowest rate9.5%Highest rate20%Top rate from$200,000.00Basic personal amount$15,000.00
Province / territory: SaskatchewanLowest rate10.5%Highest rate14.5%Top rate from$155,805.00Basic personal amount$20,381.00
Province / territory: YukonLowest rate6.4%Highest rate15%Top rate from$500,000.00Basic personal amount$16,452.00

Income tax on common salaries by province

Federal plus provincial income tax (before CPP and EI) on common employment incomes, 2026
Province / territory$40,000.00$60,000.00$80,000.00$100,000.00$150,000.00
Province / territory: Alberta$40,000.00$3,843.83$60,000.00$7,969.59$80,000.00$13,732.98$100,000.00$19,771.98$150,000.00$36,772.52
Province / territory: British Columbia$40,000.00$4,033.02$60,000.00$7,905.68$80,000.00$13,273.52$100,000.00$18,857.12$150,000.00$36,853.92
Province / territory: Manitoba$40,000.00$5,002.04$60,000.00$9,876.84$80,000.00$16,191.28$100,000.00$22,774.78$150,000.00$43,367.11
Province / territory: New Brunswick$40,000.00$4,901.40$60,000.00$9,612.63$80,000.00$16,184.69$100,000.00$23,015.69$150,000.00$42,900.37
Province / territory: Newfoundland and Labrador$40,000.00$4,952.23$60,000.00$10,063.28$80,000.00$16,739.60$100,000.00$23,793.35$150,000.00$43,693.89
Province / territory: Nova Scotia$40,000.00$5,442.44$60,000.00$10,933.91$80,000.00$17,991.63$100,000.00$25,363.38$150,000.00$46,113.92
Province / territory: Northwest Territories$40,000.00$3,810.97$60,000.00$7,722.23$80,000.00$13,264.21$100,000.00$19,026.01$150,000.00$36,869.65
Province / territory: Nunavut$40,000.00$3,391.94$60,000.00$6,887.36$80,000.00$12,131.62$100,000.00$17,576.62$150,000.00$33,822.58
Province / territory: Ontario$40,000.00$4,362.71$60,000.00$8,320.49$80,000.00$14,127.86$100,000.00$20,024.35$150,000.00$39,910.59
Province / territory: Prince Edward Island$40,000.00$5,024.56$60,000.00$10,213.64$80,000.00$17,095.57$100,000.00$24,441.37$150,000.00$45,257.81
Province / territory: Saskatchewan$40,000.00$4,454.76$60,000.00$9,140.68$80,000.00$15,408.62$100,000.00$21,942.62$150,000.00$40,193.16
Province / territory: Yukon$40,000.00$4,017.60$60,000.00$7,871.33$80,000.00$13,487.52$100,000.00$19,328.52$150,000.00$36,433.79

Frequently asked questions

How much income tax do I pay on $60,000.00 in Ontario?

For 2026, $60,000.00 of employment income in Ontario carries $5,338.29 federal tax and $2,982.20 Ontario tax (including the $600.00 health premium), $8,320.49 in total, an effective rate of 13.9%. CPP ($3,361.75) and EI ($978.00) bring the deductions to $12,660.24, leaving $47,339.76.

What are the federal tax brackets for 2026?

14% on the first $58,523.00 of taxable income, 20.5% to $117,045.00, 26% to $181,440.00, 29% to $258,482.00 and 33% above that. Each province or territory adds its own brackets on top.

What is the basic personal amount?

The income every resident can earn before paying tax, applied as a credit at the lowest rate. Federally it is $16,452.00 for 2026, reduced gradually to $14,829.00 between $181,440.00 and $258,482.00 of net income. Each province sets its own, from $11,188.00 to $22,769.00.

Which credits does the calculator apply?

The federal and provincial basic personal amounts, the Canada employment amount ($1,501.00), and the CPP and EI credits, all at the lowest rate; the enhanced CPP portion is deducted from income, as on your return. Credits that depend on your situation (spouse, children, tuition, medical, provincial low-income reductions) are not applied.

What are the Ontario surtax and health premium?

Ontario adds 20% of basic Ontario tax above $5,818.00 and a further 36% above $7,446.00, plus the Ontario Health Premium of up to $900.00 a year based on taxable income. Both are included when you choose Ontario.

Why is Quebec missing?

Quebec collects its own income tax with different brackets and credits, and its employees pay QPP and QPIP instead of CPP and EI at these rates. Rather than estimate, the calculator leaves Quebec out.

Sources

Employment income of a resident outside Quebec with the standard credits only; other credits, deductions and provincial low-income reductions are not applied. Results are for guidance only.

Tax year 2026 · Updated:

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