Canada income tax calculator
Enter your employment income and province to see your federal and provincial tax line by line, your average rate and the rate on your next dollar.
| Employment income | $75,000.00 |
| Enhanced CPP deduction | −$727.00 |
| Taxable income | $74,273.00 |
| Federal tax before credits | $11,421.96 |
| Federal non-refundable credits | −$3,163.37 |
| Federal tax | $8,258.59 |
| Ontario tax before credits | $4,585.98 |
| Ontario non-refundable credits | −$890.39 |
| Ontario Health Premium | $750.00 |
| Ontario tax | $4,445.59 |
| Total income tax for 2026 | $12,704.18 |
CPP or QPP, EI and QPIP premiums are worked out from the same income and give you the credits shown; they are not included in the tax total.
Federal tax brackets for 2026
| Rate | Taxable income |
|---|---|
| 14% | Up to $58,523 |
| 20.5% | Over $58,523 up to $117,045 |
| 26% | Over $117,045 up to $181,440 |
| 29% | Over $181,440 up to $258,482 |
| 33% | Over $258,482 |
The basic personal amount is $16,452 and shrinks to $14,829 between $181,440 and $258,482 of income. Credits are worth 14% of the amount claimed.
Provincial and territorial rates for 2026
| Province or territory | Lowest rate | Top rate | Top rate starts at | Basic personal amount |
|---|---|---|---|---|
| Ontario | 5.05% | 13.16% | $220,000 | $12,989 |
| Quebec | 14% | 25.75% | $132,245 | $18,952 |
| British Columbia | 5.6% | 20.5% | $265,545 | $13,216 |
| Alberta | 8% | 15% | $370,220 | $22,769 |
| Manitoba | 10.8% | 17.4% | $100,000 | $15,780 |
| Saskatchewan | 10.5% | 14.5% | $155,805 | $20,381 |
| Nova Scotia | 8.79% | 21% | $157,124 | $11,932 |
| New Brunswick | 9.4% | 19.5% | $193,861 | $13,664 |
| Newfoundland and Labrador | 8.7% | 21.8% | $1,141,275 | $13,094 |
| Prince Edward Island | 9.5% | 20% | $200,000 | $15,000 |
| Yukon | 6.4% | 15% | $500,000 | $16,452 |
| Northwest Territories | 5.9% | 14.05% | $172,346 | $18,198 |
| Nunavut | 4% | 11.5% | $181,439 | $19,659 |
How the tax is built
- Take employment income and subtract the enhanced CPP or QPP contributions (the first additional 1% and all of CPP2).
- Apply the federal brackets, then subtract 14% of your credit amounts.
- Apply your province's brackets and subtract credits at its lowest rate.
- Add the Ontario surtax and Health Premium, or take off the Ontario or BC tax reduction, where they apply.
- In Quebec, cut federal tax by the 16.5% abatement and work out Quebec tax on its own taxable income.
Ontario surtax and Health Premium
Ontario charges a surtax of 20% on basic Ontario tax over $5,818 and a further 36% over $7,446. The Health Premium starts once taxable income passes $20,000 and reaches $900 at the top. On $100,000 they add $776 to Ontario tax.
Common questions
How much tax do I pay on $75,000 in Ontario?
$12,704 for 2026: $8,259 federal and $4,446 Ontario, an average rate of 16.9%.
What is the federal tax rate for 2026?
14% on the first $58,523 of taxable income, rising to 33% over $258,482. The 14% rate is also the rate for federal credits.
What is my marginal tax rate on $100,000 in Ontario?
31.5% on the next dollar of employment income, combining the federal 20.5% bracket and Ontario's 9.15% bracket plus surtax.
Why is Quebec different?
Quebec residents file a separate provincial return with Revenu Québec. Federal tax is cut by 16.5% to reflect programs Quebec runs itself, and Quebec tax starts at 14% with a basic personal amount of $18,952.
Sources
- CRA: Tax rates and income brackets for 2026
- CRA: Adjustment of tax amounts for 2026
- CRA: T4127, 122nd edition (January 2026)
- Revenu Québec: Income tax rates
Checked September 28, 2026. OneCalcs is independent and not affiliated with the Canada Revenue Agency, Revenu Québec or any provincial government.