Personal tax rates for 2026

Use this Canadian personal tax reference to check the tax on additional income, compare salary and dividend rates, and find the contribution limits and payroll figures you need for planning.

1. Find your province and taxable income. Use your estimated taxable income for the full year, not your take-home pay.
2. Choose the income column. Regular income includes salary, self-employment income and interest. Capital gains, eligible dividends and non-eligible dividends have separate columns.
3. Read your marginal tax rate. This is the combined federal and provincial tax on your next dollar of income, not the rate you pay on everything you earn. If additional income crosses a bracket, use the applicable rate for each portion.
4. Check the other planning figures. The remaining tables cover federal tax brackets and credits, RRSP and TFSA annual limits, CPP and QPP contributions, EI premiums and tax withheld on RRSP withdrawals. Annual contribution limits are not necessarily your available contribution room.

Use the card when planning a bonus, dividend or investment withdrawal. For a salary-versus-dividend decision, the personal rate is only part of the calculation: company tax and payroll contributions matter too.