Prince Edward Island Territory Income Tax Changes [Effective January 1, 2026]Prince Edward Island Rates and Income Thresholds are updated for 2026. GPTCI-56093
| (A) more than |
(V) |
(KP) |
| 0 |
9.50% |
0 |
| 33,928 |
13.47% |
1,347 |
| 65,820 |
16.60% |
3,407 |
| 106,890 |
17.62% |
4,497 |
| 142,250 |
19.00% |
6,460 |
Saskatchewan Income Tax Changes [Effective January 1, 2026]Saskatchewan Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| 0 |
10.50% |
0 |
| 54,532 |
12.50% |
1,091 |
| 155,805 |
14.50% |
4,207 |
Yukon Income Tax Changes [Effective January 1, 2026]Yukon Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| 0 |
6.40% |
0 |
| 58,523 |
9% |
1,522 |
| 117,045 |
10.90% |
3,745 |
| 181,440 |
12.80% |
7,193 |
| 500,000 |
15% |
18,193 |
Quebec Income Tax Changes [Effective January 1, 2026]Quebec Rates Income Thresholds are updated for 2026: GPTCI-56093
| (I) more than |
(T) |
(K) |
| 0 |
14% |
0 |
| 54,345 |
19% |
2,717 |
| 108,680 |
24% |
8,151 |
| 132,245 |
25.75% |
10,465 |
Quebec Provincial Surtax Changes [Effective January 1, 2026]Provincial Tax Reduction (Variable [H] in the provincial income tax calculation) has been confirmed: GPTCI-56093
| QC Limit for Employment Income (2026) |
|
| (for variable H equation (Rate*D, to a max of Limit/P)) |
1,450 |
Quebec Bonus Threshold Changes [Effective January 1, 2026]Quebec Bonus threshold has been adjusted for 2026: GPTCI-56093
Quebec Health Services Fund Changes [Effective January 1, 2026]Quebec Health Services Fund (HSF) has been updated for 2026: GPTCI-56093
| Total Payroll |
|
Primary and manufacturing |
Service and Construction |
| $0.00 |
$1,000,000.00 |
1.25% |
1.65% |
| $1,000,000.01 |
$7,799,999.99 |
0.8074% + (0.4426% x TP/1,000,000.00) |
1.2662% + (0.3838% x TP/1,000,000.00) |
| $7,800,000.00 |
And Over |
4.26% |
4.26% |
|
Alberta Income Tax Changes [Effective January 1, 2026]Alberta Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| 0 |
8% |
$0 |
| 61,200 |
10% |
1,224 |
| 154,259 |
12% |
4,309 |
| 185,111 |
13% |
6,160 |
| 246,813 |
14% |
8,628 |
| 370,220 |
15% |
12,331 |
British Columbia Income Tax Changes [Effective January 1, 2026]British Columbia Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| 0 |
5.06% |
$0 |
| 50,363 |
7.70% |
1,330 |
| 100,728 |
10.50% |
4,150 |
| 115,648 |
12.29% |
6,220 |
| 140,430 |
14.70% |
9,604 |
| 190,405 |
16.80% |
13,603 |
| 265,545 |
20.50% |
23,428 |
British Columbia Provincial Tax Reduction Changes [Effective January 1, 2026]British Columbia Provincial Tax Reduction (Variable [S] in the provincial income tax calculation) are updated for 2026: GPTCI-56093
| Rate |
Threshold 1 |
Threshold 2 |
Constant |
| 3.56% |
25,570 |
41,722 |
575 |
Manitoba Income Tax Changes [Effective January 1, 2026]Manitoba Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| $0 |
10.80% |
$0 |
| 47,000 |
12.75% |
917 |
| 100,000 |
17.40% |
5,567 |
New Brunswick Income Tax Changes [Effective January 1, 2026]New Brunswick Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| $0 |
9.40% |
$0 |
| 52,333 |
14.00*%* |
2,407 |
| 104,666 |
16.00*%* |
4,501 |
| 193,861 |
19.50*%* |
11,286 |
Newfoundland and Labrador Income Tax Changes [Effective January 1, 2026]Newfoundland and Labrador Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| $0 |
8.70% |
$0 |
| 44,678 |
14.50% |
2,591 |
| 89,354 |
15.80% |
3,753 |
| 159,528 |
17.80% |
6,943 |
| 223,340 |
19.80% |
11,410 |
| 285,319 |
20.80% |
14,263 |
| 570,638 |
21.30% |
17,117 |
| 1,141,275 |
21.80% |
22,823 |
Northwest Territory Income Tax Changes [Effective January 1, 2026]Northwest Territories Rates and Income Thresholds are updated for 2026 GPTCI-56093
| (A) more than |
(V) |
(KP) |
| $0 |
5.90% |
$0 |
| 53,003 |
8.60% |
1,431 |
| 106,009 |
12.20% |
5,247 |
| 172,346 |
14.05% |
8,436 |
Nova Scotia Income Tax Changes [Effective January 1, 2026]Nova Scotia Rates and Income Thresholds are updated for 2026: GPTCI-56093
| A more than |
V |
KP |
| $0 |
8.79% |
$0 |
| 30,995 |
14.95% |
1,909 |
| 61,991 |
16.67% |
2,976 |
| 97,417 |
17.50% |
3,784 |
| 157,124 |
21.00% |
9,283 |
Nunavut Income Tax Changes [Effective January 1, 2026]Nunavut Rates and Income Thresholds are updated for 2026: GPTCI-56093
| A more than |
V |
KP |
| $0 |
4% |
$0 |
| 55,801 |
7% |
1,674 |
| 111,602 |
9% |
3,906 |
| 181,439 |
11.50% |
8,442 |
Ontario Income Tax Changes [Effective January 1, 2026]Ontario Rates and Income Thresholds are updated for 2026: GPTCI-56093
| (A) more than |
(V) |
(KP) |
| $0 |
5.05% |
$0 |
| 53,891 |
9.15% |
2,210 |
| 107,785 |
11.16% |
4,376 |
| 150,000 |
12.16% |
5,876 |
| 220,000 |
13.16% |
8,076 |
Ontario Provincial Tax Reduction Changes [Effective January 1, 2026]Ontario Provincial Tax Reduction (Variable [S] in the provincial income tax calculation) are updated for 2026: GPTCI-56093
| Constant 1 |
Y Value |
| 300.00 |
554.00 |
Ontario Provincial Surtax Changes [Effective January 1, 2026]Ontario Provincial Surtax (Thresholds for Variable [V1] in the provincial income tax calculation) are updated for 2026. GPTCI-56093
| More than |
Rate |
| 0 |
0.00 |
| 5,818 |
0.20 |
| 7,446 |
0.36 |
|