Canada · 2026
Federal income tax brackets, 2026
Federal income tax for 2026 runs from 14% on the first $58,523 through 20.5%, 26% and 29% to 33% above $258,482. The lowest rate is 14% for the whole of 2026. Everyone gets the basic personal amount of up to $16,452 as a credit at the lowest rate.
Federal brackets, 2026
| Taxable income | Rate | CRA constant (K) |
|---|---|---|
| Up to $58,523 | 14% | $0 |
| $58,524 to $117,045 | 20.5% | $3,804 |
| $117,046 to $181,440 | 26% | $10,241 |
| $181,441 to $258,482 | 29% | $15,685 |
| Over $258,482 | 33% | $26,024 |
Federal tax at ten incomes
| Taxable income | Basic personal amount | Federal tax | Share of income |
|---|---|---|---|
| $30,000 | $16,452.00 | $1,896.72 | 6.3% |
| $45,000 | $16,452.00 | $3,996.72 | 8.9% |
| $58,523 | $16,452.00 | $5,889.94 | 10.1% |
| $75,000 | $16,452.00 | $9,267.72 | 12.4% |
| $100,000 | $16,452.00 | $14,392.72 | 14.4% |
| $117,045 | $16,452.00 | $17,887.42 | 15.3% |
| $150,000 | $16,452.00 | $26,455.72 | 17.6% |
| $181,440 | $16,452.00 | $34,629.32 | 19.1% |
| $220,000 | $15,639.68 | $45,925.44 | 20.9% |
| $258,482 | $14,829.00 | $57,199.00 | 22.1% |
Tax after the basic personal amount only, before CPP, EI and employment credits. The personal amount shrinks above $181,440 of income, which adds to the effective rate in the 29% and 33% bands. See your province on the provinces page.
Questions
What are the federal tax brackets for 2026?
Up to $58,523 at 14%; $58,524 to $117,045 at 20.5%; $117,046 to $181,440 at 26%; $181,441 to $258,482 at 29%; Over $258,482 at 33%.
What is the federal basic personal amount?
$16,452 up to $181,440 of net income, falling in a straight line to $14,829 at $258,482. It is a credit worked out at 14%, so it is worth up to $2,303.28.
Is the table below my federal tax bill?
It is the tax on taxable income after the basic personal amount only. Your payslip also credits CPP or QPP and EI contributions and the Canada employment amount, which lowers the figure further. The calculator includes them.
What are the CRA's constants K for?
They are printed so that tax can be worked as rate × income − constant for the bracket you are in, instead of adding up each bracket. The federal constants are $0, $3,804, $10,241, $15,685, $26,024.
More Canadian guides
Estimates for the 2026 tax year using rates read from the CRA (and Revenu Québec for Quebec) on 2026-10-03. Assumes a resident of one province or territory for the whole year. Not payroll, tax or financial advice.