Canada Federal Personal Income Tax Rates
Canada Federal Personal Income Tax Rates run from 14% to 33% across 5 bands, cited to Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 117(2) (rates on taxable income) and s. 117.1 (annual indexation of bracket thresholds to CPI); thresholds for the 2026 taxation year published by the Canada Revenue Agency, 'Current year tax rates and income brackets (2026)', in force since 1 Jan 2026. Last checked against the official source on 20 Jul 2026.
Federal personal income tax brackets and marginal rates on taxable income for the 2026 tax year.
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| Current value | 14–33% across 5 bands |
|---|---|
| In force from | 2026-01-01 |
| In force until | 2026-12-31 |
| Official source | Income Tax Act, RSC 1985, c. 1 (5th Supp.), s. 117(2) (rates on taxable income) and s. 117.1 (annual indexation of bracket thresholds to CPI); thresholds for the 2026 taxation year published by the Canada Revenue Agency, 'Current year tax rates and income brackets (2026)' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
FEDERAL brackets only, for the 2026 taxation year (returns filed in 2027), in the statute's native period and currency: annual taxable income in Canadian dollars. Bands are marginal — each rate applies only to the portion of taxable income within that band, not to the whole. LOWEST-RATE CUT — the main stale-data trap for Canada: the bottom marginal rate is 14% for 2026, NOT the 15% that stood for years. It was reduced to 14.5% for the 2025 taxation year (a blended rate reflecting a 1 July 2025 start) and to a full 14% from 1 January 2026. Any table still showing 15% at the bottom is out of date. Threshold indexation: s. 117.1 indexes bracket thresholds and most personal amounts annually to the change in CPI; the federal indexing factor applied for 1 January 2026 is 2.0% — each 2025 threshold (57,375 / 114,750 / 177,882 / 253,414) multiplied by 1.02 reproduces the 2026 figures above exactly. PROVINCIAL AND TERRITORIAL INCOME TAX IS SEPARATE AND STACKS on top of these federal rates, with its own brackets, rates and indexation factors, determined by the taxpayer's province or territory of residence on 31 December 2026. Combined top marginal rates therefore range from roughly 44.5% (Alberta) to about 54.8% (Newfoundland and Labrador). Quebec is a special case: it collects its own personal income tax via Revenu Québec and its residents receive a 16.5% federal abatement of basic federal tax under s. 120(2) in lieu of federal transfers, so a Quebec resident's effective federal burden is lower than the table implies. Provincial 2026 indexing factors differ from the federal 2.0% — for example British Columbia 2.2%, Ontario 1.9%, Newfoundland and Labrador 1.1%. Not reflected in these bands: the basic personal amount (a non-refundable credit set at CAD 16,452 for 2026, itself phased down for high earners), the Canada employment amount, and mandatory CPP/QPP and EI contributions, which are payroll levies rather than income tax. Access quirk: canada.ca returns HTTP 403 to scripted fetchers (re-confirmed 2026-07-20), and a web-search summary of this same page returned stale 2024 thresholds — the figures above were read directly off the live CRA page through a real browser session.
Get it programmatically
curl https://usaref.dev/v1/ca/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://usaref.dev/v1/ca/income-tax/history?from=2020-01-01
# Provenance: curl https://usaref.dev/provenance/ca/income-taxOther Canada series: Policy Interest Rate · Statutory default interest (Interest Act) · Goods and Services Tax (GST) · VAT registration threshold · Federal Minimum Wage · General (Statutory) Holidays · Consumer Price Index (Inflation Rate) · Federal Corporate Income Tax Rate · Withholding tax rates · Statutory social-insurance contributions · Bank of Canada exchange rates
The same figure elsewhere: Costa Rica · Dominican Republic · El Salvador · Guatemala · Honduras · all 10