Changelog
Tax bracket update log
This log tracks bracket threshold and rate changes across supported years.
Surtaxes and provincial premiums are documented in the ruleset sources; this page focuses on bracket changes.
Generated: 2026-02-11
Federal
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $48,535 | $49,020 |
| Bracket 3 threshold | $97,069 | $98,040 |
| Bracket 4 threshold | $150,473 | $151,978 |
| Bracket 5 threshold | $214,368 | $216,511 |
| Basic personal amount | $12,298 to $13,229 | $12,421 to $13,808 |
| Canada employment amount | $1,245 | $1,257 |
| RRSP max | $27,230 | $27,830 |
| CPP payroll | rate 5.25%; max earnings $58,700; max contribution $2,898 | rate 5.45%; max earnings $61,600; max contribution $3,166 |
| EI payroll | max earnings $54,200; max contribution $856 | max earnings $56,300; max contribution $890 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,020 | $50,197 |
| Bracket 3 threshold | $98,040 | $100,392 |
| Bracket 4 threshold | $151,978 | $155,625 |
| Bracket 5 threshold | $216,511 | $221,708 |
| Basic personal amount | $12,421 to $13,808 | $12,719 to $14,398 |
| Canada employment amount | $1,257 | $1,287 |
| RRSP max | $27,830 | $29,210 |
| CPP payroll | rate 5.45%; max earnings $61,600; max contribution $3,166 | rate 5.7%; max earnings $64,900; max contribution $3,500 |
| EI payroll | max earnings $56,300; max contribution $890 | max earnings $60,300; max contribution $953 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $50,197 | $53,359 |
| Bracket 3 threshold | $100,392 | $106,717 |
| Bracket 4 threshold | $155,625 | $165,430 |
| Bracket 5 threshold | $221,708 | $235,675 |
| Basic personal amount | $12,719 to $14,398 | $13,521 to $15,000 |
| Canada employment amount | $1,287 | $1,368 |
| RRSP max | $29,210 | $30,780 |
| FHSA | Introduced | Annual max $8,000 |
| CPP payroll | rate 5.7%; max earnings $64,900; max contribution $3,500 | rate 5.95%; max earnings $66,600; max contribution $3,754 |
| EI payroll | rate 1.58%; max earnings $60,300; max contribution $953 | rate 1.63%; max earnings $61,500; max contribution $1,002 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $53,359 | $55,867 |
| Bracket 3 threshold | $106,717 | $111,733 |
| Bracket 4 threshold | $165,430 | $173,205 |
| Bracket 5 threshold | $235,675 | $246,752 |
| Basic personal amount | $13,521 to $15,000 | $14,156 to $15,705 |
| Canada employment amount | $1,368 | $1,433 |
| RRSP max | $30,780 | $31,560 |
| CPP2 payroll | Introduced | Rate 4.0%; max earnings $73,200; max contribution $188 |
| CPP payroll | max earnings $66,600; max contribution $3,754 | max earnings $68,500; max contribution $3,868 |
| EI payroll | rate 1.63%; max earnings $61,500; max contribution $1,002 | rate 1.66%; max earnings $63,200; max contribution $1,049 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 1 rate | 15.0% | 14.5% |
| Bracket 2 threshold | $55,867 | $57,375 |
| Bracket 3 threshold | $111,733 | $114,750 |
| Bracket 4 threshold | $173,205 | $177,882 |
| Bracket 5 threshold | $246,752 | $253,414 |
| Basic personal amount | $14,156 to $15,705 | $14,538 to $16,129 |
| Canada employment amount | $1,433 | $1,471 |
| RRSP max | $31,560 | $32,490 |
| CPP payroll | max earnings $68,500; max contribution $3,868 | max earnings $71,300; max contribution $4,034 |
| CPP2 payroll | max earnings $73,200; max contribution $188 | max earnings $81,200; max contribution $396 |
| EI payroll | rate 1.66%; max earnings $63,200; max contribution $1,049 | rate 1.64%; max earnings $65,700; max contribution $1,077 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 1 rate | 14.5% | 14.0% |
| Bracket 2 threshold | $57,375 | $58,523 |
| Bracket 3 threshold | $114,750 | $117,045 |
| Bracket 4 threshold | $177,882 | $181,440 |
| Bracket 5 threshold | $253,414 | $258,482 |
| Basic personal amount | $14,538 to $16,129 | $14,829 to $16,452 |
| Canada employment amount | $1,471 | $1,501 |
| RRSP max | $32,490 | $33,810 |
| CPP payroll | max earnings $71,300; max contribution $4,034 | max earnings $74,600; max contribution $4,230 |
| CPP2 payroll | max earnings $81,200; max contribution $396 | max earnings $85,000; max contribution $416 |
| EI payroll | rate 1.64%; max earnings $65,700; max contribution $1,077 | rate 1.63%; max earnings $68,900; max contribution $1,123 |
Alberta
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $131,220 | $142,292 |
| Bracket 3 threshold | $157,464 | $170,751 |
| Bracket 4 threshold | $209,952 | $227,668 |
| Bracket 5 threshold | $314,928 | $341,502 |
| Basic personal amount | $19,369 | $21,003 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $142,292 | $148,269 |
| Bracket 3 threshold | $170,751 | $177,922 |
| Bracket 4 threshold | $227,668 | $237,230 |
| Bracket 5 threshold | $341,502 | $355,845 |
| Basic personal amount | $21,003 | $21,885 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 5 | 6 |
| Bracket 1 rate | 10.0% | 8.0% |
| Bracket 2 threshold | $148,269 | $60,000 |
| Bracket 2 rate | 12.0% | 10.0% |
| Bracket 3 threshold | $177,922 | $151,234 |
| Bracket 3 rate | 13.0% | 12.0% |
| Bracket 4 threshold | $237,230 | $181,481 |
| Bracket 4 rate | 14.0% | 13.0% |
| Bracket 5 threshold | $355,845 | $241,974 |
| Bracket 5 rate | 15.0% | 14.0% |
| Basic personal amount | $21,885 | $22,323 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $60,000 | $61,200 |
| Bracket 3 threshold | $151,234 | $154,259 |
| Bracket 4 threshold | $181,481 | $185,111 |
| Bracket 5 threshold | $241,974 | $246,813 |
| Bracket 6 threshold | $362,961 | $370,220 |
| Basic personal amount | $22,323 | $22,769 |
British Columbia
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $41,725 | $42,184 |
| Bracket 3 threshold | $83,451 | $84,369 |
| Bracket 4 threshold | $95,812 | $96,866 |
| Bracket 5 threshold | $116,344 | $117,623 |
| Bracket 6 threshold | $157,748 | $159,483 |
| Bracket 7 threshold | $220,000 | $222,420 |
| Basic personal amount | $10,949 | $11,070 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $42,184 | $43,070 |
| Bracket 3 threshold | $84,369 | $86,141 |
| Bracket 4 threshold | $96,866 | $98,901 |
| Bracket 5 threshold | $117,623 | $120,094 |
| Bracket 6 threshold | $159,483 | $162,832 |
| Bracket 7 threshold | $222,420 | $227,091 |
| Basic personal amount | $11,070 | $11,302 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $43,070 | $45,654 |
| Bracket 3 threshold | $86,141 | $91,310 |
| Bracket 4 threshold | $98,901 | $104,835 |
| Bracket 5 threshold | $120,094 | $127,299 |
| Bracket 6 threshold | $162,832 | $172,602 |
| Bracket 7 threshold | $227,091 | $240,716 |
| Basic personal amount | $11,302 | $11,981 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $45,654 | $47,937 |
| Bracket 3 threshold | $91,310 | $95,875 |
| Bracket 4 threshold | $104,835 | $110,076 |
| Bracket 5 threshold | $127,299 | $133,664 |
| Bracket 6 threshold | $172,602 | $181,232 |
| Bracket 7 threshold | $240,716 | $252,752 |
| Basic personal amount | $11,981 | $12,580 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $47,937 | $49,279 |
| Bracket 3 threshold | $95,875 | $98,560 |
| Bracket 4 threshold | $110,076 | $113,158 |
| Bracket 5 threshold | $133,664 | $137,407 |
| Bracket 6 threshold | $181,232 | $186,306 |
| Bracket 7 threshold | $252,752 | $259,829 |
| Basic personal amount | $12,580 | $12,932 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,279 | $50,363 |
| Bracket 3 threshold | $98,560 | $100,728 |
| Bracket 4 threshold | $113,158 | $115,648 |
| Bracket 5 threshold | $137,407 | $140,430 |
| Bracket 6 threshold | $186,306 | $190,405 |
| Bracket 7 threshold | $259,829 | $265,545 |
| Basic personal amount | $12,932 | $13,216 |
Manitoba
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $33,389 | $33,723 |
| Bracket 3 threshold | $72,164 | $72,885 |
| Basic personal amount | $9,838 | $9,936 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $33,723 | $34,431 |
| Bracket 3 threshold | $72,885 | $74,416 |
| Basic personal amount | $9,936 | $10,145 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $34,431 | $36,842 |
| Bracket 3 threshold | $74,416 | $79,625 |
| Basic personal amount | $10,145 | $15,000 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $36,842 | $47,000 |
| Bracket 3 threshold | $79,625 | $100,000 |
| Basic personal amount | $15,000 | $15,780 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $47,000 | $47,564 |
| Bracket 3 threshold | $100,000 | $101,200 |
| Basic personal amount | $15,780 | $0 to $15,780 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $47,564 | $47,000 |
| Bracket 3 threshold | $101,200 | $100,000 |
New Brunswick
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $43,401 | $44,144 |
| Bracket 3 threshold | $86,803 | $88,289 |
| Bracket 4 threshold | $141,122 | $143,538 |
| Bracket 5 threshold | $160,776 | $163,528 |
| Basic personal amount | $10,682 | $10,817 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $44,144 | $44,887 |
| Bracket 3 threshold | $88,289 | $89,775 |
| Bracket 4 threshold | $143,538 | $145,955 |
| Bracket 5 threshold | $163,528 | $166,280 |
| Basic personal amount | $10,817 | $11,720 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 5 | 4 |
| Bracket 1 rate | 9.68% | 9.4% |
| Bracket 2 threshold | $44,887 | $47,715 |
| Bracket 2 rate | 14.82% | 14.0% |
| Bracket 3 threshold | $89,775 | $95,431 |
| Bracket 3 rate | 16.52% | 16.0% |
| Bracket 4 threshold | $145,955 | $176,756 |
| Bracket 4 rate | 17.84% | 19.5% |
| Basic personal amount | $11,720 | $12,458 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $47,715 | $49,958 |
| Bracket 3 threshold | $95,431 | $99,916 |
| Bracket 4 threshold | $176,756 | $185,064 |
| Basic personal amount | $12,458 | $13,044 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,958 | $51,306 |
| Bracket 3 threshold | $99,916 | $102,614 |
| Bracket 4 threshold | $185,064 | $190,060 |
| Basic personal amount | $13,044 | $13,396 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $51,306 | $52,333 |
| Bracket 3 threshold | $102,614 | $104,666 |
| Bracket 4 threshold | $190,060 | $193,861 |
| Basic personal amount | $13,396 | $13,664 |
Newfoundland & Labrador
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $37,929 | $38,081 |
| Bracket 3 threshold | $75,858 | $76,161 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $38,081 | $39,147 |
| Bracket 3 threshold | $76,161 | $78,294 |
| Bracket 4 threshold | $135,973 | $139,780 |
| Bracket 5 threshold | $190,363 | $195,693 |
| Basic personal amount | $9,414 | $9,803 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 5 | 8 |
| Bracket 2 threshold | $39,147 | $41,457 |
| Bracket 3 threshold | $78,294 | $82,913 |
| Bracket 4 threshold | $139,780 | $148,027 |
| Bracket 4 rate | 17.3% | 17.8% |
| Bracket 5 threshold | $195,693 | $207,239 |
| Bracket 5 rate | 18.3% | 19.8% |
| Basic personal amount | $9,803 | $10,382 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $41,457 | $43,198 |
| Bracket 3 threshold | $82,913 | $86,395 |
| Bracket 4 threshold | $148,027 | $154,244 |
| Bracket 5 threshold | $207,239 | $215,943 |
| Bracket 6 threshold | $264,750 | $275,870 |
| Bracket 7 threshold | $529,500 | $551,739 |
| Bracket 8 threshold | $1,059,000 | $1,103,478 |
| Basic personal amount | $10,382 | $10,818 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 8 | 6 |
| Bracket 2 threshold | $43,198 | $44,192 |
| Bracket 3 threshold | $86,395 | $88,382 |
| Bracket 4 threshold | $154,244 | $157,792 |
| Bracket 5 threshold | $215,943 | $220,910 |
| Bracket 6 threshold | $275,870 | $282,214 |
| Basic personal amount | $10,818 | $11,067 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 6 | 8 |
| Bracket 2 threshold | $44,192 | $44,678 |
| Bracket 3 threshold | $88,382 | $89,354 |
| Bracket 4 threshold | $157,792 | $159,528 |
| Bracket 5 threshold | $220,910 | $223,340 |
| Bracket 6 threshold | $282,214 | $285,319 |
| Basic personal amount | $11,067 | $11,188 |
Nova Scotia
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $29,590 | $30,507 |
| Bracket 3 threshold | $59,180 | $61,015 |
| Bracket 4 threshold | $93,000 | $95,883 |
| Bracket 5 threshold | $150,000 | $154,650 |
| Basic personal amount | $8,481 to $11,481 | $11,744 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $30,507 | $30,995 |
| Bracket 3 threshold | $61,015 | $61,991 |
| Bracket 4 threshold | $95,883 | $97,417 |
| Bracket 5 threshold | $154,650 | $157,124 |
| Basic personal amount | $11,744 | $11,932 |
Northwest Territories
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $43,957 | $44,396 |
| Bracket 3 threshold | $87,916 | $88,796 |
| Bracket 4 threshold | $142,932 | $144,362 |
| Basic personal amount | $15,093 | $15,243 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $44,396 | $46,361 |
| Bracket 3 threshold | $88,796 | $92,726 |
| Bracket 4 threshold | $144,362 | $150,751 |
| Basic personal amount | $15,243 | $15,609 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $46,361 | $48,326 |
| Bracket 3 threshold | $92,726 | $96,655 |
| Bracket 4 threshold | $150,751 | $157,139 |
| Basic personal amount | $15,609 | $16,593 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $48,326 | $50,597 |
| Bracket 3 threshold | $96,655 | $101,198 |
| Bracket 4 threshold | $157,139 | $164,525 |
| Basic personal amount | $16,593 | $17,373 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $50,597 | $51,964 |
| Bracket 3 threshold | $101,198 | $103,930 |
| Bracket 4 threshold | $164,525 | $168,967 |
| Basic personal amount | $17,373 | $17,842 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $51,964 | $53,003 |
| Bracket 3 threshold | $103,930 | $106,009 |
| Bracket 4 threshold | $168,967 | $172,346 |
| Basic personal amount | $17,842 | $18,198 |
Nunavut
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $46,277 | $46,740 |
| Bracket 3 threshold | $92,555 | $93,480 |
| Bracket 4 threshold | $150,473 | $151,978 |
| Basic personal amount | $16,304 | $16,467 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $46,740 | $48,808 |
| Bracket 3 threshold | $93,480 | $97,617 |
| Bracket 4 threshold | $151,978 | $158,704 |
| Basic personal amount | $16,467 | $16,862 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $48,808 | $50,877 |
| Bracket 3 threshold | $97,617 | $101,754 |
| Bracket 4 threshold | $158,704 | $165,429 |
| Basic personal amount | $16,862 | $17,925 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $50,877 | $53,268 |
| Bracket 3 threshold | $101,754 | $106,537 |
| Bracket 4 threshold | $165,429 | $173,205 |
| Basic personal amount | $17,925 | $18,767 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $53,268 | $54,707 |
| Bracket 3 threshold | $106,537 | $109,413 |
| Bracket 4 threshold | $173,205 | $177,881 |
| Basic personal amount | $18,767 | $19,274 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $54,707 | $55,801 |
| Bracket 3 threshold | $109,413 | $111,602 |
| Bracket 4 threshold | $177,881 | $181,439 |
| Basic personal amount | $19,274 | $19,659 |
Ontario
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $44,740 | $45,142 |
| Bracket 3 threshold | $89,482 | $90,287 |
| Basic personal amount | $10,783 | $10,880 |
| Surtax bracket 1 threshold | $4,830 | $4,874 |
| Surtax bracket 2 threshold | $6,182 | $6,237 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $45,142 | $46,226 |
| Bracket 3 threshold | $90,287 | $92,454 |
| Basic personal amount | $10,880 | $11,141 |
| Surtax bracket 1 threshold | $4,874 | $4,991 |
| Surtax bracket 2 threshold | $6,237 | $6,387 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $46,226 | $49,231 |
| Bracket 3 threshold | $92,454 | $98,463 |
| Basic personal amount | $11,141 | $11,865 |
| Surtax bracket 1 threshold | $4,991 | $5,315 |
| Surtax bracket 2 threshold | $6,387 | $6,802 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,231 | $51,446 |
| Bracket 3 threshold | $98,463 | $102,894 |
| Basic personal amount | $11,865 | $12,399 |
| Surtax bracket 1 threshold | $5,315 | $5,554 |
| Surtax bracket 2 threshold | $6,802 | $7,108 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $51,446 | $52,886 |
| Bracket 3 threshold | $102,894 | $105,775 |
| Basic personal amount | $12,399 | $12,747 |
| Surtax bracket 1 threshold | $5,554 | $5,710 |
| Surtax bracket 2 threshold | $7,108 | $7,307 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $52,886 | $53,891 |
| Bracket 3 threshold | $105,775 | $107,785 |
| Basic personal amount | $12,747 | $12,989 |
| Surtax bracket 1 threshold | $5,710 | $5,818 |
| Surtax bracket 2 threshold | $7,307 | $7,446 |
Prince Edward Island
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket count | 3 | 5 |
| Bracket 1 rate | 9.8% | 9.65% |
| Bracket 2 threshold | $31,984 | $32,656 |
| Bracket 2 rate | 13.8% | 13.63% |
| Bracket 3 threshold | $63,969 | $64,313 |
| Bracket 3 rate | 16.7% | 16.65% |
| Basic personal amount | $12,000 | $13,500 |
| Surtax | Present | Removed |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $32,656 | $33,328 |
| Bracket 2 rate | 13.63% | 13.8% |
| Bracket 3 threshold | $64,313 | $64,656 |
| Bracket 3 rate | 16.65% | 16.5% |
| Basic personal amount | $13,500 | $14,650 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 1 rate | 9.65% | 9.5% |
| Bracket 2 threshold | $33,328 | $33,928 |
| Bracket 2 rate | 13.8% | 13.47% |
| Bracket 3 threshold | $64,656 | $65,820 |
| Bracket 3 rate | 16.5% | 16.6% |
| Bracket 4 threshold | $105,000 | $106,890 |
| Bracket 4 rate | 18.0% | 17.62% |
| Bracket 5 threshold | $140,000 | $142,250 |
| Bracket 5 rate | 18.75% | 19.0% |
| Basic personal amount | $14,650 | $15,000 |
Quebec
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $44,545 | $45,105 |
| Bracket 3 threshold | $89,080 | $90,200 |
| Bracket 4 threshold | $108,390 | $109,755 |
| Basic personal amount | $15,532 | $15,728 |
| QPP payroll | rate 5.7%; max earnings $58,700; max contribution $3,146 | rate 5.9%; max earnings $61,600; max contribution $3,428 |
| EI_QC payroll | rate 1.2%; max earnings $54,200; max contribution $650 | rate 1.18%; max earnings $56,300; max contribution $664 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $45,105 | $46,295 |
| Bracket 3 threshold | $90,200 | $92,580 |
| Bracket 4 threshold | $109,755 | $112,655 |
| Basic personal amount | $15,728 | $16,143 |
| QPP payroll | rate 5.9%; max earnings $61,600; max contribution $3,428 | rate 6.15%; max earnings $64,900; max contribution $3,776 |
| EI_QC payroll | rate 1.18%; max earnings $56,300; max contribution $664 | rate 1.2%; max earnings $60,300; max contribution $724 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 1 rate | 15.0% | 14.0% |
| Bracket 2 threshold | $46,295 | $49,275 |
| Bracket 2 rate | 20.0% | 19.0% |
| Bracket 3 threshold | $92,580 | $98,540 |
| Bracket 4 threshold | $112,655 | $119,910 |
| Basic personal amount | $16,143 | $17,183 |
| QPP payroll | rate 6.15%; max earnings $64,900; max contribution $3,776 | rate 6.4%; max earnings $66,600; max contribution $4,038 |
| EI_QC payroll | rate 1.2%; max earnings $60,300; max contribution $724 | rate 1.27%; max earnings $61,500; max contribution $781 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,275 | $51,780 |
| Bracket 3 threshold | $98,540 | $103,545 |
| Bracket 4 threshold | $119,910 | $126,000 |
| Basic personal amount | $17,183 | $18,056 |
| QPP2 payroll | Introduced | Rate 4.0%; max earnings $73,200; max contribution $188 |
| QPP payroll | max earnings $66,600; max contribution $4,038 | max earnings $68,500; max contribution $4,160 |
| EI_QC payroll | rate 1.27%; max earnings $61,500; max contribution $781 | rate 1.32%; max earnings $63,200; max contribution $834 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $51,780 | $53,255 |
| Bracket 3 threshold | $103,545 | $106,495 |
| Bracket 4 threshold | $126,000 | $129,590 |
| Basic personal amount | $18,056 | $18,571 |
| QPP payroll | max earnings $68,500; max contribution $4,160 | max earnings $71,300; max contribution $4,339 |
| QPP2 payroll | max earnings $73,200; max contribution $188 | max earnings $81,200; max contribution $396 |
| EI_QC payroll | rate 1.32%; max earnings $63,200; max contribution $834 | rate 1.31%; max earnings $65,700; max contribution $861 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $53,255 | $54,345 |
| Bracket 3 threshold | $106,495 | $108,680 |
| Bracket 4 threshold | $129,590 | $132,245 |
| Basic personal amount | $18,571 | $18,952 |
| QPP payroll | rate 6.4%; max earnings $71,300; max contribution $4,339 | rate 6.3%; max earnings $74,600; max contribution $4,479 |
| QPP2 payroll | max earnings $81,200; max contribution $396 | max earnings $85,000; max contribution $416 |
| EI_QC payroll | rate 1.31%; max earnings $65,700; max contribution $861 | rate 1.3%; max earnings $68,900; max contribution $896 |
Saskatchewan
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $45,225 | $46,773 |
| Bracket 3 threshold | $129,214 | $133,638 |
| Basic personal amount | $16,065 | $16,615 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $46,773 | $49,720 |
| Bracket 3 threshold | $133,638 | $142,058 |
| Basic personal amount | $16,615 | $17,661 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,720 | $52,057 |
| Bracket 3 threshold | $142,058 | $148,734 |
| Basic personal amount | $17,661 | $18,491 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $52,057 | $53,463 |
| Bracket 3 threshold | $148,734 | $152,750 |
| Basic personal amount | $18,491 | $19,491 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $53,463 | $54,532 |
| Bracket 3 threshold | $152,750 | $155,805 |
| Basic personal amount | $19,491 | $20,381 |
Yukon
2020 → 2021
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $48,535 | $49,020 |
| Bracket 3 threshold | $97,069 | $98,040 |
| Bracket 4 threshold | $150,473 | $151,978 |
| Basic personal amount | $12,298 to $13,229 | $12,421 to $13,808 |
2021 → 2022
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $49,020 | $50,197 |
| Bracket 3 threshold | $98,040 | $100,392 |
| Bracket 4 threshold | $151,978 | $155,625 |
| Basic personal amount | $12,421 to $13,808 | $12,719 to $14,398 |
2022 → 2023
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $50,197 | $53,359 |
| Bracket 3 threshold | $100,392 | $106,717 |
| Bracket 4 threshold | $155,625 | $165,430 |
| Basic personal amount | $12,719 to $14,398 | $13,521 to $15,000 |
2023 → 2024
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $53,359 | $55,867 |
| Bracket 3 threshold | $106,717 | $111,733 |
| Bracket 4 threshold | $165,430 | $173,205 |
| Basic personal amount | $13,521 to $15,000 | $14,156 to $15,705 |
2024 → 2025
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $55,867 | $57,375 |
| Bracket 3 threshold | $111,733 | $114,750 |
| Bracket 4 threshold | $173,205 | $177,882 |
| Basic personal amount | $14,156 to $15,705 | $14,538 to $16,129 |
2025 → 2026
Bracket updates
| Change | From | To |
|---|---|---|
| Bracket 2 threshold | $57,375 | $58,523 |
| Bracket 3 threshold | $114,750 | $117,045 |
| Bracket 4 threshold | $177,882 | $181,440 |
| Basic personal amount | $14,538 to $16,129 | $14,829 to $16,452 |