2026 Canadian payroll tax rates
Tax year: 2026 Last updated: September 5, 2026 Methodology Based on 2026 Canadian payroll tax rates and contribution rules.
These are the amounts this site uses for estimates. They come from the versioned tax files, not from a live government API. Official withholding can still differ. See the methodology.
Federal income tax
| Taxable income from | Rate |
|---|---|
| $0 | 14.00% |
| $58,523 | 20.50% |
| $117,045 | 26.00% |
| $181,440 | 29.00% |
| $258,482 | 33.00% |
Basic personal amount (most filers): $16,452. Canada Employment Amount: $1,501.
CPP
YMPE $74,600, YAMPE $85,000, employee rate 5.95%, maximum $4,230.45. CPP2 maximum $416.00.
QPP
MPE $74,600, employee rate 6.30%, maximum $4,479.30.
EI and QPIP
Maximum insurable earnings $68,900. Employee rate 1.63% (maximum $1,123.07). Quebec EI rate 1.30%.
QPIP employee rate 0.43%, maximum $442.90.
Provincial and territorial basics
| Jurisdiction | Lowest rate | Basic personal amount |
|---|---|---|
| Alberta | 8.00% | $22,769 |
| British Columbia | 6.14% | $13,216 |
| Manitoba | 10.80% | $15,780 |
| New Brunswick | 9.40% | $13,664 |
| Newfoundland and Labrador | 8.70% | $15,000 |
| Nova Scotia | 8.79% | $11,932 |
| Ontario | 5.05% | $12,989 |
| Prince Edward Island | 9.50% | $15,000 |
| Quebec | 14.00% | $18,952 |
| Saskatchewan | 10.50% | $20,381 |
| Northwest Territories | 5.90% | $18,198 |
| Nunavut | 4.00% | $19,659 |
| Yukon | 6.40% | $16,452 |
Yukon’s personal amount follows the federal BPAF formula. Manitoba phases out BPAMB at high incomes. Exact brackets are in the tax data files.