Notes:
(1) The federal top marginal tax rate applies on taxable income over $258,482 for 2026. Where the provincial or territorial threshold is higher than federal, the amount is indicated below.
| Jurisdiction (1) | Tax on income top rate (%) | Tax-on-tax top rate (%) | Provincial surtax (%) | 2026 combined top marginal rates | |||
|---|---|---|---|---|---|---|---|
| Regular income (%) | Eligible dividends (%) | Ineligible dividends (%) | Capital gains (%) | ||||
Federal | 33.00 | --- | --- | --- | --- | --- | --- |
British Columbia > $266K | 20.50 | --- | --- | 53.50 | 36.54 | 48.89 | 26.75 |
Alberta > $370K | 15.00 | --- | --- | 48.00 | 34.31 | 42.30 | 24.00 |
Saskatchewan | 14.50 | --- | --- | 47.50 | 29.64 | 41.34 | 23.75 |
Manitoba | 17.40 | --- | --- | 50.40 | 37.78 | 46.67 | 25.20 |
Ontario | 13.16 | --- | 20.00/36.00 | 53.53 | 39.34 | 47.74 | 26.77 |
Québec | 25.75 | --- | --- | 53.31 | 40.11 | 48.70 | 26.66 |
New Brunswick | 19.50 | --- | --- | 52.50 | 32.40 | 46.83 | 26.25 |
Nova Scotia | 21.00 | --- | --- | 54.00 | 41.58 | 49.99 | 27.00 |
Prince Edward Island | 19.00 | --- | --- | 52.00 | 36.54 | 47.92 | 26.00 |
Newfoundland & Labrador > $1.14M | 21.80 | --- | --- | 54.80 | 46.20 | 48.96 | 27.40 |
Yukon > $500K | 15.00 | --- | --- | 48.00 | 28.92 | 44.05 | 24.00 |
Northwest Territories | 14.05 | --- | --- | 47.05 | 28.33 | 36.82 | 23.53 |
Nunavut | 11.50 | --- | --- | 44.50 | 33.08 | 37.79 | 22.25 |
Non-resident | --- | 48.00 | --- | 48.84 | --- | --- | 24.42 |
The information in this publication is current as of March 27, 2026
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