Canada Provincial Tax Calculator
This provincial tax calculator for Canada estimates provincial or territorial income tax in all 13 jurisdictions, including the Ontario surtax.
What it does
The Canada Provincial Tax Calculator estimates the provincial or territorial income tax on your taxable income for any of the 13 jurisdictions, including Ontario's surtax, the only provincial surtax still charged.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| Provincial and territorial personal income tax brackets and rates for 2026. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01BC lowest rate corrected 5.06 to 5.6 pct; PE fourth band to 142520 with a new 20 pct band over 200000. MB kept at 47000/100000: its indexation is paused, and CRA payroll tables confirm it. |
| Provincial and territorial basic personal amounts for 2026, claimed at each jurisdiction lowest rate. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01NL raised from 11188 to 13094, retroactive to 1 January 2026 (CRA T4127 July 2026, 123rd edition; payroll applies a prorated 15000 from July). Other 12 amounts unchanged. audit 2026-09-23 |
| Lowest provincial or territorial tax rate for 2026, used to value the provincial basic personal amount credit. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01BC corrected from 5.06 to 5.6 pct for 2026. Every other jurisdiction verified unchanged against its 2026 first bracket. |
| Ontario surtax for 2026: 20 pct of basic Ontario tax over 5818 plus 36 pct over 7446. Prince Edward Island has no surtax. | Rate schedule | canada.ca | Effective 2026-01-01Label names the year in the auditor format. Thresholds 5818 and 7446 unchanged (CRA T4032ON effective 2026-01-01). audit 2026-09-23 |
| Minimum federal basic personal amount for 2026, reached at net income of 258,482 and above. Between 181,440 and 258,482 the amount falls in a straight line from the maximum. The Yukon amount follows the same formula. | 14,829 | canada.ca | Effective 2026-01-01 |
| Manitoba basic personal amount phase-out for 2026: full amount at net income up to 200,000, falling in a straight line to zero at 400,000. | Rate schedule | canada.ca | Effective 2026-01-01 |
| Ontario tax reduction for 2026 (no dependants): tax and surtax are reduced by the lesser of that amount and twice the basic reduction amount minus it. | Rate schedule | canada.ca | Effective 2026-01-01 |
| British Columbia tax reduction for 2026 (BC announcement of 17 February 2026): up to 690 at taxable income to 25,570, then falling at 3.56 percent of the excess until it reaches zero at 44,952. | Rate schedule | canada.ca | Effective 2026-01-01Corrected from the January 2026 payroll table (575, ending 41,722) to the July 2026 edition's annual (Option 2) formula: maximum 690, 3.56 percent, zero above 44,952. |
| Federal personal income tax brackets and rates for 2026. | Rate schedule | canada.ca | Effective 2026-01-01Verified unchanged at CRA; citation repointed to the CRA page that prints the figures (the stored link was truncated and dead). |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Provincial tax = sum of (income in each bracket x rate) - (basic personal amount x lowest rate) + surtax
How it works
It applies your province's progressive tax brackets to your income, subtracts the basic personal amount as a lowest-rate credit, then adds any provincial surtax that applies.
Where it is used
- Estimating provincial or territorial income tax
- Comparing the provincial tax burden between provinces
- Separating provincial tax from the combined federal bill
Worked example
On CA$150,000.00 of taxable income, provincial tax before surtax is …, surtax adds …, for … in total at an effective provincial rate of ….
What the provincial tax calculator does
Canadian income tax has two layers assessed separately: a federal layer that is the same everywhere, and a provincial or territorial layer that varies widely. This calculator estimates the second, so you can see how much of your bill your province sets. The gap is large: on $90,000 of taxable income, provincial tax is about $5,370 in Ontario, $5,954 in Alberta and $11,729 in Quebec.
How provincial tax is calculated
Every province and territory uses progressive brackets. Each band of income is taxed at its own rate, and only the income inside a band pays that rate, so moving into a higher band never reduces take-home pay. The calculator adds up the tax from each band for the gross provincial tax.
It then subtracts the provincial basic personal amount, a non-refundable credit at the lowest provincial rate, to give basic provincial tax. In Yukon the amount follows the federal income-tested formula, in Manitoba it phases out to zero between two income thresholds, and Ontario and British Columbia reduce basic tax further at low incomes. For most provinces that is the final number.
Ontario’s surtax
Ontario adds a surtax calculated on the provincial tax you already owe. Once basic Ontario tax passes a threshold, a percentage of the excess is added, and a second, higher threshold adds more. It raises the effective rate for higher earners without changing the bracket rates. Prince Edward Island had a similar surtax for many years, but its Income Tax Act limits it to taxation years ending before 2024. The calculator applies the Ontario thresholds automatically and shows the surtax on its own line; elsewhere it is zero.
A worked example
With $150,000 of taxable income in Ontario, the calculator taxes the first band, up to about $53,900, at the lowest rate, the next band to about $107,800 at a higher rate, and the rest at the third rate, then subtracts the basic personal amount credit. Basic provincial tax is about $11,708.
That is above both surtax thresholds, so a surtax of about $2,712 is added, for total provincial tax of about $14,420 and an effective provincial rate of about 9.6%. Without the surtax the effective rate would be about 7.8%. The gap of nearly two points on the same income is the surtax alone, which is why two provinces with similar bracket rates can produce different bills at higher incomes.
What you need to enter
Enter your taxable income, after deductions such as RRSP contributions, rather than your gross salary, and use the expected annual total rather than scaling up one pay cheque. Choose the province you live in on the last day of the tax year, since that decides which province taxes your whole year, not where the income was earned.
Reading your result
The output separates basic provincial tax from any surtax, then shows the total, your income after provincial tax and the effective provincial rate. The effective rate, provincial tax as a share of income, is usually the easiest figure to compare across provinces.
Province and territory variation
Several provinces use four or five brackets, British Columbia seven and Newfoundland and Labrador eight, and Ontario adds its surtax. Quebec sets its own rates, collects provincial tax on a separate return, and its residents receive a federal abatement this tool does not model.
Forms and common mistakes
Provincial tax is calculated on a Form 428, such as ON428 for Ontario or PE428 for Prince Edward Island, filed with your federal T1 return; Quebec residents file the separate TP-1 return with Revenu Québec. The usual mistakes are entering gross salary instead of taxable income, choosing the province where you work rather than where you live, and forgetting Ontario’s surtax. Confirm the figure against your notice of assessment after you file.
Assumptions and limits
The calculator uses current provincial brackets, basic personal amounts and surtax thresholds applied to the taxable income you enter. It does not model every province-specific credit, the Quebec abatement or income-tested supplements, and it assumes you live in the selected province for the full year. Credits beyond the basic personal amount, other income and federal tax all affect your real bottom line, so pair this with a federal estimate and revisit it when your income or province changes.
This is general information only and not financial advice.
About This Tool: Provincial Tax Calculator Canada
Provincial tax calculator Canada: use this tool to get an instant, accurate estimate. The figures follow official guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026 · Data last reviewed 2026-10-19
Frequently asked questions
What does the provincial tax calculator do?
Does it cover every province and territory?
What is the provincial surtax?
Is the basic personal amount included?
Does this include federal tax?
Is my data private?
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