2026 Canadian payroll tax rates
Tax year: 2026 · Last updated: September 5, 2026
These are the amounts this site uses for estimates. They come from the versioned tax files, not from a live government API. Official withholding can still differ. See the methodology.
Federal income tax
| Taxable income from | Rate |
|---|---|
| $0 | 14.00% |
| $58,523 | 20.50% |
| $117,045 | 26.00% |
| $181,440 | 29.00% |
| $258,482 | 33.00% |
Basic personal amount (most filers): $16,452. Canada Employment Amount: $1,501.
CPP
YMPE $74,600, YAMPE $85,000, employee rate 5.95%, maximum $4,230.45. CPP2 maximum $416.
QPP
MPE $74,600, employee rate 6.30%, maximum $4,479.3.
EI and QPIP
Maximum insurable earnings $68,900. Employee rate 1.63% (maximum $1,123.07). Quebec EI rate 1.30%.
QPIP employee rate 0.43%, maximum $442.9.
Provincial and territorial basics
| Jurisdiction | Lowest rate | Basic personal amount |
|---|---|---|
| Alberta | 8.00% | $22,769 |
| British Columbia | 6.14% | $13,216 |
| Manitoba | 10.80% | $15,780 |
| New Brunswick | 9.40% | $13,664 |
| Newfoundland and Labrador | 8.70% | $15,000 |
| Nova Scotia | 8.79% | $11,932 |
| Ontario | 5.05% | $12,989 |
| Prince Edward Island | 9.50% | $15,000 |
| Quebec | 14.00% | $18,952 |
| Saskatchewan | 10.50% | $20,381 |
| Northwest Territories | 5.90% | $18,198 |
| Nunavut | 4.00% | $19,659 |
| Yukon | 6.40% | $16,452 |
Yukon’s personal amount follows the federal BPAF formula. Manitoba phases out BPAMB at high incomes. Exact brackets are in the tax data files.