Tax brackets

Federal 2026 tax brackets

Federal table for employment income. Choose a province or territory for combined tables.

Federal: 5 brackets, top rate 33.0% above $258,482.

Marginal vs. average

A marginal rate applies only to income within a bracket, not your total income.

2026 brackets

Federal income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-25

Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.

Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025

Sources

Select a province or territory to see federal and provincial tables together.

More regions in 2026