Fiscal Moose

Income Tax · Canada

Income Tax Calculator (Canada, 2026)

Estimate your 2026 Canadian income tax on a given taxable income, for the federal layer and your province or territory. The calculator applies the progressive marginal brackets, the federal Basic Personal Amount and its high-income phase-out, the Ontario surtax and Ontario Health Premium, then shows your average and marginal rate with a full bracket-by-bracket breakdown. It credits the Basic Personal Amount only, so an employed taxpayer's actual tax owing is generally lower; treat it as an estimate, not a filed return.

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Last verified: Effective for 2026 tax year by Fiscal Moose

Federal brackets
5 (14%–33%)
Jurisdictions
12 + federal
Basic Personal Amount
phased for high earners

Your income

Your estimated income tax

Estimate, before other credits. This estimate includes the Basic Personal Amount and the core federal and provincial brackets, but not every credit, deduction, benefit, or filing-specific adjustment. Your actual tax may be lower, and your actual after-tax income may be higher, than the figures below.
Estimated after-tax income
$71,537.74
Estimated total income tax
$18,462.26

This is an income-tax estimate, not a payroll take-home estimate. It does not include CPP, CPP2, EI, employer benefits, pension deductions, union dues, or other payroll-specific adjustments. For net pay after payroll deductions, use the Salary Take-Home calculator.

Default example assumes Ontario. Choose your province or territory above for your actual result.

Federal tax
$12,342.73
Ontario tax
$5,369.53
Average rate
20.51%
Marginal rate
29.65%

Includes the Ontario Health Premium of $750.00, a tiered component of Ontario income tax payable.

Show the bracket-by-bracket breakdown
How your tax is built, bracket by bracket
LayerRateIncome in bracketTax
Federal14.00%$58,523.00$8,193.22
Federal20.50%$31,477.00$6,452.79
Ontario5.05%$53,891.00$2,721.50
Ontario9.15%$36,109.00$3,303.97
Basic Personal Amount credit (federal + provincial)n/a−$2,959.22

What this estimates, and what it does not

This is an estimate of income tax on taxable income (the amount on line 26000 of your return), crediting the Basic Personal Amount only. It does not apply the CPP/EI contribution credits, the age or pension amounts, medical or donation credits, or the dividend gross-up. Because those credits would reduce your tax, an employed taxpayer’s actual tax owing is generally lower than the bracket figure here. Treat it as an estimate, not a filed return. Take-home pay (with CPP, EI, and payroll deductions) is a separate salary / take-home pay calculator. For Ontario residents the result does include the Ontario Health Premium, which is part of Ontario income tax payable.

How the brackets work

Canada taxes income in marginal brackets: only the portion of your income that falls inside a bracket is taxed at that bracket’s rate. Moving into a higher bracket never lowers your after-tax income on the dollars below it. Your marginal rate is the rate on your next dollar; your average rate is your total tax divided by your income, always lower than your marginal rate. Each province and territory layers its own brackets on top of the federal ones; only Ontario adds a surtax. If you are realizing a capital gain or want take-home pay, see the capital gains tax calculator and the salary calculator, which both build on this same bracket engine.

The Basic Personal Amount phase-out

Every taxpayer gets a federal Basic Personal Amount, $16,452 for 2026, credited at the lowest federal rate, which means the first slice of income is effectively tax-free. For high earners the enhanced part of that amount is gradually clawed back between the start of the 29% bracket ($181,440) and the start of the 33% bracket ($258,482), flooring at $14,829. The calculator applies this phase-out automatically, which is why your marginal rate inside that band is slightly higher than the nominal bracket rate.

Federal income tax brackets for 2026

These are the 2026 federal marginal rates the calculator applies. Each province and territory layers its own brackets on top (Quebec is administered separately by Revenu Québec and is coming in a later update).

Federal income tax brackets, 2026. Source: Canada Revenue Agency.
Taxable income Marginal rate
$0 to $58,523 14.00%
$58,523 to $117,045 20.50%
$117,045 to $181,440 26.00%
$181,440 to $258,482 29.00%
Over $258,482 33.00%

Sources and methodology

Sources

Known limitations

  • Covers the 2026 tax year only; other years are added as CRA publishes them.
  • Quebec is not yet supported. Quebec income tax is administered separately by Revenu Québec with a 16.5% federal abatement. Use Revenu Québec’s calculator in the meantime.
  • Credits the Basic Personal Amount only. Does not apply CPP/EI, age, pension, medical, donation, or dividend credits, so the figure is generally HIGHER than an employed taxpayer’s actual tax owing.
  • For Ontario, the Ontario Health Premium IS included (a tiered $0–$900 component of Ontario income tax payable). The Ontario tax reduction and the LIFT credit are NOT yet modelled, so a low-income Ontario result may be higher than the actual provincial tax owing.
  • Does not include CPP, CPP2, EI, or other payroll deductions (that is take-home pay, a separate calculator), nor the Alternative Minimum Tax or capital-gains inclusion.
  • Computes tax ON taxable income; it does not derive taxable income from gross income (deductions like RRSP contributions are not modelled). The federal/Yukon Basic Personal Amount phase-out uses NET income (line 23600); enter it in the advanced field if your deductions make it differ from taxable income.
  • Income-tested provincial Basic Personal Amount supplements/reductions (e.g. Nova Scotia, British Columbia) are not modelled; the base provincial amount is used.
Read the full income tax methodology