Maximum Combined Personal Tax Rates
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.
Maximum Combined Personal Tax Rates
| Maximum Combined Personal Tax Rates | |||||
|---|---|---|---|---|---|
| Current as at January 2026 | |||||
| Province or Territory | Ordinary Income & Interest | Capital Gains | Canadian Dividends Non-Eligible | Canadian Dividends Eligible | Threshold Limit |
| Alberta | 48.00% | 24.00% | 42.31% | 34.41% | $370,220 |
| British Columbia | 53.50% | 26.75% | 48.89% | 36.54% | $265,545 |
| Manitoba | 50.40% | 25.20% | 46.67% | 37.78% | $258,482 |
| New Brunswick | 52.50% | 26.25% | 46.83% | 32.40% | $258,482 |
| Newfoundland and Labrador | 54.80% | 27.40% | 48.96% | 46.20% | $1,141,275 |
| Nova Scotia | 54.00% | 27.00% | 49.99% | 41.58% | $258,482 |
| Northwest Territories | 47.05% | 23.53% | 36.82% | 28.33% | $258,482 |
| Nunavut | 44.50% | 22.25% | 37.79% | 33.08% | $258,482 |
| Ontario | 53.53% | 26.76% | 47.74% | 39.34% | $258,482 |
| Prince Edward Island | 52.00% | 26.00% | 47.92% | 36.54% | $258,482 |
| Quebec | 53.31% | 26.65% | 48.70% | 40.11% | $258,482 |
| Saskatchewan | 47.50% | 23.75% | 41.34% | 29.64% | $258,482 |
| Yukon | 48.00% | 24.00% | 44.04% | 28.93% | $500,000 |