Tax rates for Canada

2026 federal tax rates and basic personal amount
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Provincial tax rates

Your 2026 Canadian tax rate is set by combining the federal tax rate and your provincial government’s tax rate. Find your combined tax rate by picking your province below.

Federal tax rate

Generally, the base tax rate set by the federal government applies to all Canadians. However, your effective tax rate is determined by combining the federal tax rate and your province’s tax rate.

You don’t jump to a higher rate on all your income—just on the portion that falls into that range.

Income rangeTax rate
First $58,52314%
$58,523 to $117,04520.50%
$117,046 to $181,44026%
$181,441 to $258,48229%
Over $258,483 and up33%

Basic personal amount (BPA)

You don’t owe federal taxes if your income is less than the federal basic personal amount.

Mix/max basic personal amountAmount
Minimum federal BPA$14,829
Maximum federal BPA$16,452

The basic personal amount for 2026 is $16,452 for taxpayers with net income of $181,440 or less.

At income levels above $181,441, the basic personal amount is gradually reduced until it reaches $14,829.

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