Provincial income tax rates
On top of federal tax, each province sets its own brackets and its own basic personal amount, valued at that province’s lowest rate. Ontario adds two extra layers a federal-only calculator misses: a two-tier surtax on higher basic Ontario tax, and an income-tested Health Premium. This page shows the provincial scales the calculator applies.
Every province taxes on its own scale
On top of federal tax, the province you live in on December 31 charges its own income tax — its own brackets, its own basic personal amount (valued at that province’s lowest rate). Two people on the same salary can take home different amounts purely because of where they live. This page shows the provincial scales the calculator applies; Quebec, a separate system, has its own page.
Ontario
Basic personal amount: $12,989 (a credit at 5.05%).
| Taxable income | Provincial rate |
|---|---|
| $0 – $53,891 | 5.05% |
| $53,892 – $107,785 | 9.15% |
| $107,786 – $150,000 | 11.16% |
| $150,001 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
British Columbia
Basic personal amount: $13,216 (a credit at 5.6%).
| Taxable income | Provincial rate |
|---|---|
| $0 – $50,363 | 5.6% |
| $50,364 – $100,728 | 7.7% |
| $100,729 – $115,648 | 10.5% |
| $115,649 – $140,430 | 12.29% |
| $140,431 – $190,405 | 14.7% |
| $190,406 – $265,545 | 16.8% |
| Over $265,545 | 20.5% |
Alberta
Basic personal amount: $22,769 (a credit at 8%).
| Taxable income | Provincial rate |
|---|---|
| $0 – $61,200 | 8% |
| $61,201 – $154,259 | 10% |
| $154,260 – $185,111 | 12% |
| $185,112 – $246,813 | 13% |
| $246,814 – $370,220 | 14% |
| Over $370,220 | 15% |
Ontario’s two extra layers
Ontario is the trap a federal-only calculator skips. On top of its brackets it charges a surtax — a surcharge on higher basic Ontario tax, in two tiers — and an income-tested Health Premium collected through the Ontario return. Both are applied automatically when you select Ontario in the calculator.
| Basic Ontario tax over | Surtax |
|---|---|
| $5,818 | 20% |
| $7,446 | 36% |
The Ontario Health Premium rises in steps with taxable income, from nothing at the lowest incomes up to a fixed maximum at the highest — the calculator computes the exact amount for your income. It is charged through the tax return, not deducted from each paycheque separately.
This page is still being expanded. The figures shown are the provincial rates in force for 2026, taken from the sources cited above; if a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off — for an official amount, your province’s own finance ministry is the binding one. British Columbia has no provincial surtax; MSP is not an employee payroll deduction. Only the modelled provinces are shown.