2026 Personal tax calculator

Enter your taxable income and see your combined federal and provincial tax bill in every province and territory — tax payable, after-tax income, average and marginal rates, and the marginal rate on capital gains and dividends.

Rates as known at September 27, 2026.

Taxable income

Tax year

Quick:

Province	Tax payable	After-tax income	Average tax rate	Marginal tax rate	Marginal rate on capital gains^*	Marginal rate on eligible dividends^**	Marginal rate on ineligible dividends^**

Click a province to see the federal and provincial breakdown. ^* One-half of capital gains is taxable. ^** Marginal rate on the actual dividend received, after the gross-up and federal and provincial dividend tax credits. Where a provincial credit exceeds the provincial tax on the dividend, the excess reduces tax on your other income, so the rate can be low or negative; some calculators cap that excess at zero and show a higher rate. Ontario’s tax payable includes the Ontario surtax but not the Ontario Health Premium (up to $900 a year), which is shown separately in the Ontario breakdown.

Disclaimer

Calculations are based on the information provided and are for illustrative and general information only. Only the basic personal amount is claimed; CPP and EI premiums, other credits and deductions, provincial low-income tax reductions and the alternative minimum tax are not included. Ontario includes the surtax, with the Ontario Health Premium shown separately; Quebec includes the 16.5% federal abatement. Rates reflect legislation and announcements known at the date shown and may change. Results should not be considered specific tax advice. Actual tax payable may vary.

Reference

Federal tax brackets

Provincial brackets are applied on top of these; click a province in the table above to see its share.

2025

Taxable income	Rate

Basic personal amount $16,129 (reduced to $14,538 between $177,882 and $253,414). The lowest rate is 14.5% for 2025 — a blend of 15% to June 30 and 14% from July 1.

2026

Taxable income	Rate

Basic personal amount $16,452 (reduced to $14,829 between $181,440 and $258,482). Brackets indexed 2.0% for 2026.

Questions

Tax rate FAQ

What is the difference between the average and marginal tax rate?

The average rate is total tax divided by taxable income — what you actually pay overall. The marginal rate is the tax on your next dollar of income. Decisions such as an RRSP contribution, a bonus, or realizing a capital gain are made at the marginal rate, not the average.

Why is the marginal rate on capital gains half the regular rate?

Only one-half of a capital gain is included in taxable income, so the tax on an extra dollar of gain is half the tax on an extra dollar of salary at the same bracket.

Why are eligible dividends taxed at such a low rate?

Eligible dividends come from income that has already been taxed at the general corporate rate. They are grossed up by 38% on your return and then a dividend tax credit is subtracted, which roughly offsets the corporate tax already paid. At lower incomes the credit can exceed the tax and the marginal rate is negative.

Does the calculator include the Ontario Health Premium and Quebec abatement?

Ontario’s figure includes the Ontario surtax; the Ontario Health Premium (up to $900) is shown as a separate line in the Ontario breakdown rather than in tax payable, the same way most published tables present it. Quebec’s federal tax is reduced by the 16.5% Quebec abatement. Only the basic personal amount is claimed; other credits, CPP/EI premiums and provincial low-income tax reductions are not included.

Want to lower the number in the table?

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