Key takeaways
- At $70,000 of employment income in 2026, combined federal and provincial marginal tax runs from 27.5 percent in Nunavut to 37.17 percent in Nova Scotia.
- Federal brackets for 2026 are 14 percent to $58,523, 20.5 percent to $117,045, 26 percent to $181,440, 29 percent to $258,482 and 33 percent above.
- Alberta charges 22 percent combined at $45,000, above Ontario’s 19.05 percent, but its flat 10 percent band leaves it at 36 percent at $130,000.
- Below the CPP and EI ceilings a raise also loses 5.95 percent CPP and 1.63 percent EI, so Ontario’s 19.05 percent at $45,000 becomes 26.63 percent.
Your combined marginal tax rate is the federal rate on your next dollar of income plus your province's rate on that same dollar. For the 2026 tax year, at $70,000 of employment income that ranges from 27.5% in Nunavut to 37.17% in Nova Scotia. At $175,000 it ranges from 35% in Nunavut to 47% in Nova Scotia, with Ontario at 44.97%.
The table below is built from the same 2026 bracket data as our Canada income tax calculator 2026. It shows rates, not take-home dollars. If you want to know how much of a $60,000 or $80,000 salary you keep in each province, our take-home pay by province post covers that.
Combined marginal rates at five incomes (2026)
Each figure is federal plus provincial or territorial income tax on the next dollar earned, for a single filer with employment income and only the basic personal amounts claimed. The last column is the top combined rate and the income where it starts.
| Province / territory | $45,000 | $70,000 | $100,000 | $130,000 | $175,000 | Top rate |
|---|---|---|---|---|---|---|
| Alberta | 22.00% | 30.50% | 30.50% | 36.00% | 38.00% | 48.00% over $370,220 |
| British Columbia | 19.60% | 28.20% | 28.20% | 38.29% | 40.70% | 53.50% over $265,545 |
| Manitoba | 24.80% | 33.25% | 37.90% | 43.40% | 43.40% | 50.40% over $258,482 |
| New Brunswick | 23.40% | 34.50% | 34.50% | 42.00% | 42.00% | 52.50% over $258,482 |
| Newfoundland and Labrador | 28.50% | 35.00% | 36.30% | 41.80% | 43.80% | 54.80% over $1,141,275 |
| Northwest Territories | 19.90% | 29.10% | 29.10% | 38.20% | 40.05% | 47.05% over $258,482 |
| Nova Scotia | 28.95% | 37.17% | 38.00% | 43.50% | 47.00% | 54.00% over $258,482 |
| Nunavut | 18.00% | 27.50% | 27.50% | 35.00% | 35.00% | 44.50% over $258,482 |
| Ontario | 19.05% | 29.65% | 31.48% | 43.41% | 44.97% | 53.53% over $258,482 |
| Prince Edward Island | 27.47% | 37.10% | 37.10% | 43.62% | 45.00% | 53.00% over $258,482 |
| Saskatchewan | 24.50% | 33.00% | 33.00% | 38.50% | 40.50% | 47.50% over $258,482 |
| Yukon | 20.40% | 29.50% | 29.50% | 36.90% | 36.90% | 48.00% over $258,482 |
Quebec is left out of this table on purpose; the section below explains why.
The federal layer everyone shares
The federal part of every row is identical. For 2026 the federal brackets are:
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
So at $45,000 every province starts from 14%, at $70,000 and $100,000 from 20.5%, and at $130,000 and $175,000 from 26%. Subtract the federal rate from any cell in the first table and what is left is that province's own marginal rate. Nunavut's 27.5% at $70,000 is 20.5% federal plus 7% territorial; Nova Scotia's 37.17% is 20.5% plus 16.67%.
Why the order changes as income rises
Provinces set their own brackets, and their thresholds do not line up with the federal ones. That is why a province can look cheap at one income and expensive at another.
Alberta starts with an 8% band on the first $61,200, then charges a flat 10% all the way to $154,259. At $45,000 that 8% puts Alberta above Ontario (22% against 19.05%). By $130,000 the long 10% band makes Alberta one of the lowest rates in the country at 36%.
Ontario has low bracket rates but adds a surtax once Ontario tax passes $5,818 (20% of the excess) and again past $7,446 (a further 36%). On a basic single-filer return the first surtax starts around $95,000 of income and the second around $112,000. That is why Ontario's rate jumps from 29.65% at $70,000 to 31.48% at $100,000 and 43.41% at $130,000, when its bracket rate in that range is only 11.16%.
Manitoba runs a 12.75% rate from $47,000 to $100,000 and then 17.4% on everything above, so its combined rate is 37.9% just above $100,000 and 43.4% once the federal 26% band starts at $117,045, ahead of most provinces.
Nova Scotia and Prince Edward Island have relatively low thresholds for their middle brackets, which is why they sit at the top of the table at $70,000.
CPP and EI on top, at lower incomes
The table is income tax only. Employees also pay CPP and EI on each extra dollar until they hit the annual ceilings, and those add to what you lose from a raise:
- CPP: 5.95% on earnings between $3,500 and $74,600.
- CPP2: 4% on earnings between $74,600 and $85,000.
- EI: 1.63% on insurable earnings up to $68,900.
At $45,000 in Ontario, the next dollar costs 19.05% in income tax plus 5.95% CPP and 1.63% EI, or 26.63% in total. Above $85,000 both contributions have stopped for the year, so the income tax rate is the whole story. Our CPP & EI calculator shows both amounts for any salary.
Quebec, and what else the table leaves out
Quebec residents file a separate provincial return, pay QPP and QPIP instead of CPP and parts of EI, and receive a federal tax abatement that reduces their federal tax. Our bracket data does not model the abatement, so a combined Quebec figure from it would overstate the real rate. For reference, Quebec's own provincial rates for 2026 in our data are 14% to $54,345, 19% to $108,680, 24% to $132,245 and 25.75% above.
Other things that move a real marginal rate away from these figures:
- The federal basic personal amount phase-out between $181,440 and $258,482 is not modeled, which is why the table stops at $175,000 below the top-rate column.
- Credits beyond the basic personal amount (age, disability, tuition, dependants) are not included.
- Income type matters. These are rates on salary and other ordinary income. Capital gains and eligible dividends are taxed differently.
- Income-tested benefits such as the Canada Child Benefit and the GST/HST credit shrink as income rises, which raises the effective cost of extra income for families who receive them.
How to use a marginal rate
A marginal rate answers the question "what happens to my next dollar". It tells you how much of a raise or a bonus you keep, and how much tax an RRSP deduction saves: at $100,000 in British Columbia, each $1,000 contributed cuts tax by about $282, while in Nova Scotia it cuts about $374. The RRSP calculator works that out for a specific contribution, including when it crosses a bracket line.
It does not tell you what share of your whole income goes to tax. That is the average rate, which is always lower. In Ontario at $100,000 the marginal rate is 31.48%, but total federal and provincial income tax is about 20.8% of income.
These rates are for 2026 and come from published bracket tables. They are a planning guide rather than tax advice, so check anything important against your own return or with a tax professional.
Frequently asked questions
It is 31.48%: 20.5% federal plus Ontario’s 9.15% bracket rate, raised by the 20% Ontario surtax that applies at that income. CPP and EI have reached their annual maximums by $100,000, so no payroll contributions are added. Your average income tax rate at $100,000 is much lower, about 20.8%.
Among the provinces it depends on income: Ontario is lowest at $45,000, British Columbia at $70,000 and $100,000, and Alberta from about $130,000 up. Among all 13 jurisdictions, Nunavut has the lowest combined marginal rate at every income in our table, from 18% at $45,000 to 44.5% at the top.
Usually not. Published combined rates, including the table here, are income tax only. Below the 2026 ceilings, each extra dollar also costs 5.95% CPP up to $74,600, 4% CPP2 from $74,600 to $85,000, and 1.63% EI up to $68,900. Above $85,000 the income tax rate is the full marginal cost.
Quebec residents receive a federal tax abatement that lowers their federal tax, and our bracket data does not model it. Adding the full federal rate to Quebec’s provincial rate would overstate the real combined figure. Quebec’s provincial rates for 2026 are 14%, 19%, 24% and 25.75%; use Revenu Québec’s tools for a combined number.
Of the 12 jurisdictions in our table, Newfoundland and Labrador reaches 54.8%, but only above $1,141,275. Nova Scotia’s 54% starts at $258,482, and Ontario and British Columbia top out at 53.53% and 53.5%. Nunavut’s top rate is the lowest at 44.5%. Quebec is excluded because of the federal abatement.