Provincial Taxes in Canada
Compare provincial and territorial income taxes, credits and tax rules across Canada.
The short version
- You pay provincial or territorial income tax to the province you lived in on December 31, on top of federal tax.
- CRA collects it for every province and territory except Quebec, which has its own return.
- Rates, brackets and credits differ a lot: on the same $300,000, the combined rate on the next dollar ranges from about 44.5% to 54%.
- Sales tax differs too: HST in five provinces, GST plus a separate PST in three, GST only elsewhere.
Provincial Taxes in Canada, Side by Side
Two people with identical paycheques can pay noticeably different tax depending only on which side of a provincial border they sleep on December 31. That date is what counts: move from Ontario to Alberta on December 30 and you pay Alberta tax for the whole year. (Before you load the truck: CRA looks at where you really live, not where you parked for one night.)
| Province or territory | Lowest rate | Top rate | Basic personal amount | Combined rate on the next dollar at $300,000 | Sales tax |
|---|---|---|---|---|---|
| Alberta | 8% | 15% over $370,220 | $22,769 | 47.0% | 5% GST |
| British Columbia | 5.6% | 20.5% over $265,545 | $13,216 | 53.5% | 5% GST + 7% PST |
| Manitoba | 10.8% | 17.4% over $100,000 | $15,780 | 51.2% | 5% GST + 7% RST |
| New Brunswick | 9.4% | 19.5% over $193,861 | $13,664 | 52.5% | 15% HST |
| Newfoundland and Labrador | 8.7% | 21.8% over $1,141,275 | $13,094 | 53.8% | 15% HST |
| Nova Scotia | 8.79% | 21% over $157,124 | $11,932 | 54.0% | 14% HST |
| Northwest Territories | 5.9% | 14.05% over $172,346 | $18,198 | 47.0% | 5% GST |
| Nunavut | 4% | 11.5% over $181,439 | $19,659 | 44.5% | 5% GST |
| Ontario | 5.05% | 13.16% over $220,000 | $12,989 | 53.5% | 13% HST |
| Prince Edward Island | 9.5% | 20% over $200,000 | $15,000 | 53.0% | 15% HST |
| Saskatchewan | 10.5% | 14.5% over $155,805 | $20,381 | 47.5% | 5% GST + 6% PST |
| Yukon | 6.4% | 15% over $500,000 | $16,452 (federal) | 45.8% | 5% GST |
2026 income tax figures from CRA's T4127 payroll formulas (January and July 2026) and provincial budgets, as used by our calculators. The combined rate is federal plus provincial income tax on ordinary income, including Ontario's surtax, without CPP or EI. Quebec residents file a separate provincial return with Revenu Québec (QST is 9.975%).
For every bracket in every province, see the 2026 Canadian income tax brackets, or run your own income through the income tax calculator. To see the same income taxed in every province at once, ranked, use the province comparison calculator.
Provincial Quirks Worth Knowing
- Ontario adds a surtax on higher provincial tax and the Ontario Health Premium (up to $900), so its real top rate is higher than the bracket suggests.
- Alberta has the highest basic personal amount among the provinces ($22,769) and no provincial sales tax.
- British Columbia raised its lowest rate to 5.6% for 2026 and gives a low-income tax reduction of up to $690.
- Prince Edward Island added a 20% bracket over $200,000 for 2026.
- Manitoba phases out its basic personal amount between $200,000 and $400,000 of income and didn't index brackets for 2026.
- Yukon uses the federal basic personal amount.
The year-over-year changes are on our Canadian tax changes page.
Moving provinces, or living in one and working in another?
Ask the assistant. It tells you which province taxes you, what changes, and runs the numbers for both.
Provincial Credits and Benefits
Each province adds its own non-refundable credits (basic personal, age, disability, tuition in some provinces) and its own benefits, often paid through CRA with the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) or the Canada Child Benefit. That's one more reason to file every year even with little income. The federal side is in our guide to Canadian tax credits.
Sales Tax by Province
Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and PEI charge HST, which CRA collects. British Columbia, Manitoba and Saskatchewan charge 5% GST plus their own provincial sales tax, which the province collects with its own registration. Alberta and the territories charge only GST. The business side is in the GST/HST guide.
Provincial Tax Questions
Which province do I pay income tax to?
The province or territory where you lived on December 31 of the tax year. Business income from a permanent establishment in another province can be allocated differently.
Which province has the lowest income tax?
It depends on income. At lower incomes, Nunavut and Alberta are among the lowest; at very high incomes, Alberta, Saskatchewan and the territories tend to be lower than Nova Scotia, Newfoundland and Labrador, Ontario and British Columbia. Run your own numbers in the income tax calculator.
Does CRA collect provincial income tax?
Yes, for every province and territory except Quebec, through your one federal return.
Which provinces have HST?
Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%).
Last reviewed October 5, 2026 against CRA and Government of Canada sources. How we check our facts.