Guide · Canada · 2026

Provincial Tax Rates 2026

On top of federal tax, every province and territory charges its own income tax with its own brackets and credits. On a $60,000 salary, take-home pay ranges from $44,726 to $48,773 depending on where you live.

Best on $60k$48,773Nunavut
Lowest on $60k$44,726Nova Scotia
Provinces & territories13covered
Gap on $60k$4,047per year
Your take-home pay
$47,340/ year
Monthly$3,945
Bi-weekly$1,821
Tax rate21.1%
  • Take-home pay $47,340
  • Federal income tax $5,338
  • Ontario income tax $2,982
  • CPP contributions $3,362
  • Employment Insurance $978

Take-home pay on $60,000 by province

Provincial and territorial tax rates 2026

Province / territoryRatesBracketsBasic personal amountTake-home on $100k
Ontario5.05% – 13.16%5$12,989$74,206
Quebec14% – 25.75%4$18,952$69,585
British Columbia5.06% – 20.5%7$13,216$75,549
Alberta8% – 15%6$22,769$74,459
Manitoba10.8% – 17.4%3$15,780$71,445
Saskatchewan10.5% – 14.5%3$20,381$72,288
Nova Scotia8.79% – 21%5$11,932$68,867
New Brunswick9.4% – 19.5%4$13,664$71,215
Newfoundland and Labrador8.7% – 21.8%8$11,188$70,437
Prince Edward Island9.5% – 19%5$15,000$69,789
Northwest Territories5.9% – 14.05%4$18,198$75,204
Yukon6.4% – 15%5$16,452$74,998
Nunavut4% – 11.5%4$19,659$76,654

Ontario tax brackets

RateTaxable income
5.05%$0 – $53,891
9.15%$53,891 – $107,785
11.16%$107,785 – $150,000
12.16%$150,000 – $220,000
13.16%$220,000 and over

Quebec tax brackets

RateTaxable income
14%$0 – $54,345
19%$54,345 – $108,680
24%$108,680 – $132,245
25.75%$132,245 and over

British Columbia tax brackets

RateTaxable income
5.06%$0 – $50,363
7.7%$50,363 – $100,728
10.5%$100,728 – $115,648
12.29%$115,648 – $140,430
14.7%$140,430 – $190,405
16.8%$190,405 – $265,545
20.5%$265,545 and over

Alberta tax brackets

RateTaxable income
8%$0 – $61,200
10%$61,200 – $154,259
12%$154,259 – $185,111
13%$185,111 – $246,813
14%$246,813 – $370,220
15%$370,220 and over

Provincial extras to know

  • Ontario adds a surtax on provincial tax above set amounts and the Ontario Health Premium of up to $900.
  • Quebec collects its own income tax, runs QPP instead of CPP and QPIP for parental leave, and residents get a 16.5% federal abatement.
  • Alberta has the highest basic personal amount and a lower first bracket rate of 8%.
  • Most provinces also offer low-income tax reductions and credits that this overview does not show.

Frequently asked questions

Which province has the lowest income tax?

On a $60,000 salary, Nunavut leaves the highest take-home pay. The answer changes with income.

Which province has the highest income tax?

Quebec and the Atlantic provinces generally have the highest combined rates on middle and high incomes.

Do I pay tax in the province where I work or live?

You pay provincial tax to the province where you lived on December 31 of the tax year.

Do provinces use the same brackets as the federal government?

No. Each province sets its own brackets and rates, except Yukon, whose thresholds follow the federal ones.

What is the provincial basic personal amount?

Each province sets its own, from about $11,000 in Newfoundland and Labrador to over $22,000 in Alberta.

How we calculate

Figures use CRA and Revenu Québec 2026 federal and provincial brackets, basic personal amounts, CPP/QPP, EI and QPIP rates for an employee. Read our methodology. Last updated September 25, 2026. Estimates for information only, not tax advice.