Tax reference

Provincial Tax Brackets

2026 provincial and territorial personal income tax bracket rates and thresholds used with federal brackets in OpenBook Planning tax calculators.

Tax year: 2026 Source-linked official data Annual review cycle

Current-year summary

2026 provincial and territorial bracket snapshot

JurisdictionsLoading
Lowest rateLoading
Highest rateLoading
Tax yearLoading

Plain-language context

How provincial brackets fit into tax estimates

Canadian personal income tax usually combines federal tax brackets with the selected province or territory's own brackets. The calculator first applies federal brackets, then applies the selected provincial or territorial bracket schedule.

Some jurisdictions also have credits, surtaxes, tax reductions, health premiums, or Quebec-specific filing details that are not represented by bracket rates alone.

Tax-rate tables

2026 provincial and territorial rates

These rates apply to taxable income for the selected province or territory. They are applied in addition to federal tax brackets.

Loading

Taxable incomeMarginal rate
LoadingLoading

Notes and assumptions

Provincial and territorial tax brackets are loaded from the shared OpenBook Planning tax-data file.

Official sources

These source links are attached to the tax-data file used by the calculators and this reference page.

  • Source links load from the centralized tax-data file.