Canada · 2026
Marginal tax rates by province, 2026
The marginal rate here is what you give up from the next $1,000 you earn: federal and provincial tax plus CPP or QPP and EI, measured by re-running the whole calculation. At $100,000 it runs from 27.5% in Nunavut to 38% in Nova Scotia; at $250,000 the highest is 50.3% in Nova Scotia.
Share of the next $1,000 taken, by province
| Province or territory | $40,000 | $60,000 | $100,000 | $150,000 | $250,000 |
|---|---|---|---|---|---|
| Alberta | 27.9% | 34.3% | 30.5% | 36% | 43.3% |
| British Columbia | 29.2% | 34.2% | 28.2% | 40.7% | 46.1% |
| Manitoba | 30.5% | 38.9% | 33.3% | 43.4% | 47.5% |
| New Brunswick | 29.2% | 40.2% | 34.5% | 42% | 48.8% |
| Newfoundland and Labrador | 28.6% | 40.7% | 36.3% | 41.8% | 49.1% |
| Nova Scotia | 34.7% | 41.2% | 38% | 43.5% | 50.3% |
| Northwest Territories | 26% | 35.1% | 29.1% | 38.2% | 43.3% |
| Nunavut | 24.2% | 33.6% | 27.5% | 35% | 40.8% |
| Ontario | 25.2% | 35.7% | 31.5% | 43.4% | 49.8% |
| Prince Edward Island | 33.2% | 39.7% | 37.1% | 45% | 49.3% |
| Quebec | 32.6% | 43% | 36.5% | 47.5% | 50.2% |
| Saskatchewan | 30.2% | 38.6% | 33% | 38.5% | 43.8% |
| Yukon | 26.4% | 35.4% | 29.5% | 36.9% | 42.2% |
For a resident with the basic personal amounts and no RRSP. See what an RRSP contribution costs at the same salaries.
Questions
Why is the marginal rate at $60,000 not simply the bracket rate?
Because CPP and EI are charged on the same extra dollar while earnings are below their ceilings, the federal basic personal amount and other credits do not change with a small raise, and some provinces add premiums or surtaxes that step with income. The figures here are measured, not read from a bracket table.
Why does the marginal rate drop at $68,900, $74,600 and $85,000?
Each is a contribution ceiling. EI stops at $68,900, CPP's base contribution at $74,600 (where the 4% second contribution takes over until $85,000), and from $85,000 the next dollar carries tax only until the next bracket begins.
Are CPP contributions really a tax?
They are deducted from every cheque, so they reduce take-home pay, but CPP buys a retirement pension. They are counted here because the question is how much of a raise reaches the bank account; income tax alone is shown on each salary page.
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.