Marginal Tax Rates (%) Middle Canada
This information is provided for broad illustrative purposes only, and is not warranted for accuracy or applicability to any particular situation. Individual circumstances may vary from the assumptions made. Please review the latest legislation and/or engage a qualified professional to determine exact results. The rates and information are current as of the published date, but may change in the future.
This table shows the marginal tax rate within each bracket. This table assumes ordinary income and that only the basic personal amount and applicable low-income rate reductions are claimed.
As of January 11, 2026
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| Taxable income (Manitoba) | Ordinary income, Interest | Capital gains | Canadian dividends | ||
|---|---|---|---|---|---|
| From | To | Non-Eligible | Eligible | ||
| 15,780 | 16,370 | - | - | - | - |
| 16,371 | 16,451 | 11.77% | 5.89% | 12.64% | 5.21% |
| 16,452 | 22,943 | 25.77% | 12.89% | 18.35% | 3.80% |
| 22,944 | 46,999 | 24.80% | 12.40% | 17.23% | 2.46% |
| 47,000 | 58,522 | 26.75% | 13.38% | 19.48% | 5.15% |
| 58,523 | 99,999 | 33.25% | 16.63% | 26.95% | 14.12% |
| 100,000 | 117,044 | 37.90% | 18.95% | 32.30% | 20.53% |
| 117,045 | 181,439 | 43.40% | 21.70% | 38.62% | 28.12% |
| 181,440 | 199,999 | 46.69% | 23.35% | 42.41% | 32.67% |
| 200,000 | 258,481 | 47.55% | 23.77% | 43.39% | 33.85% |
| 258,482 | 399,999 | 51.25% | 25.63% | 47.65% | 38.96% |
| 400,000 | and greater | 50.40% | 25.20% | 46.67% | 37.78% |
| *Manitoba amounts include the Family Tax Benefit. | |||||
| Taxable income (Ontario) | Ordinary income, Interest | Capital gains | Canadian dividends | ||
|---|---|---|---|---|---|
| From | To | Non-Eligible | Eligible | ||
| 12,989 | 16,451 | - | - | - | - |
| 16,452 | 18,928 | 14.00% | 7.00% | 5.72% | (1.41%) |
| 18,929 | 24,869 | 24.10% | 12.05% | 10.46% | (15.07%) |
| 24,870 | 53,890 | 19.05% | 9.53% | 8.09% | (8.24%) |
| 53,891 | 58,522 | 23.15% | 11.58% | 12.80% | (2.58%) |
| 58,523 | 94,905 | 29.65% | 14.83% | 20.28% | 6.39% |
| 94,906 | 107,784 | 31.48% | 15.74% | 22.38% | 8.92% |
| 107,785 | 111,806 | 33.89% | 16.95% | 25.16% | 12.24% |
| 111,807 | 117,044 | 37.91% | 18.95% | 29.78% | 17.79% |
| 117,045 | 149,999 | 43.41% | 21.70% | 36.10% | 25.38% |
| 150,000 | 181,439 | 44.97% | 22.48% | 37.90% | 27.53% |
| 181,440 | 219,999 | 48.26% | 24.13% | 41.69% | 32.08% |
| 220,000 | 258,481 | 49.82% | 24.91% | 43.48% | 34.23% |
| 258,482 | and greater | 53.53% | 26.76% | 47.74% | 39.34% |
| *Ontario amounts include the Ontario Health Premium. |
| Taxable income (Quebec) | Ordinary income, Interest | Capital gains | Canadian dividends | ||
|---|---|---|---|---|---|
| From | To | Non-Eligible | Eligible | ||
| 16,452 | 18,506 | 11.69% | 5.85% | 4.77% | (1.18%) |
| 18,507 | 18,951 | 12.69% | 6.35% | 5.77% | (0.18%) |
| 18,952 | 33,506 | 26.69% | 13.35% | 17.94% | 3.00% |
| 33,507 | 54,346 | 25.69% | 12.85% | 16.94% | 2.00% |
| 54,347 | 58,522 | 30.69% | 15.35% | 22.69% | 8.90% |
| 58,523 | 64,353 | 36.12% | 18.06% | 28.93% | 16.39% |
| 64,354 | 108,677 | 37.12% | 18.56% | 29.93% | 17.39% |
| 108,678 | 117,044 | 42.12% | 21.06% | 35.68% | 24.29% |
| 117,045 | 132,246 | 46.71% | 23.36% | 40.96% | 30.63% |
| 132,247 | 149,353 | 48.46% | 24.23% | 42.97% | 33.04% |
| 149,354 | 181,439 | 47.46% | 23.73% | 41.97% | 32.04% |
| 181,440 | 258,481 | 50.21% | 25.11% | 45.14% | 35.84% |
| 258,482 | and greater | 53.31% | 26.65% | 48.70% | 40.11% |
| *Quebec amounts include contributions to the Health Services Fund. | |||||