Canadian income tax: federal and provincial rates, and help if you are behind
Quick summary
Everyone in Canada pays two income taxes: federal tax, and tax to the province or territory where you live. Pick your place below for its 2026 rates. If you are behind on taxes or owe the CRA, the help guides further down use CRA sources with checked dates. Try thelate-filing penalty calculator.
Checked November 3, 2026. Main source: CRA: Late-filing penalty (modified Jan. 20, 2026). See all 3 sources.
You pay two income taxes
Tax 1 of 2
Federal income tax
Everyone in Canada pays it. The rates are the same in every province and territory.
14% to 33%
5 brackets for 2026. Paid to the CRA.
Tax 2 of 2
Provincial or territorial income tax
You also pay it to the place where you live on December 31. Each place sets its own rates.
4% to 25.75%
The range across all 13 places in 2026. Pick yours below.
Your income tax is the two added together. Each rate applies only to the slice of income inside its bracket, not to all of your income. You file one return with the CRA that covers both. Quebec residents also file a Quebec return with Revenu Québec.
Find your province or territory
Tap the map, use the list, or pick a name. You get that place's brackets and a worked example.
Tap your province or territory
Each tile shows the lowest and highest provincial or territorial rate for 2026.
A brief for every province and territory
| Place | Provincial rates | Provincial tax | Federal plus provincial |
|---|---|---|---|
| Alberta | 8% to 15% | $4,800 | $13,296 |
| British Columbia | 5.6% to 20.5% | $3,562 | $12,058 |
| Manitoba | 10.8% to 17.4% | $6,723 | $15,219 |
| New Brunswick | 9.4% to 19.5% | $5,993 | $14,489 |
| Newfoundland and Labrador | 8.7% to 21.8% | $6,109 | $14,605 |
| Northwest Territories | 5.9% to 14.05% | $3,729 | $12,225 |
| Nova Scotia | 8.79% to 21% | $7,061 | $15,557 |
| Nunavut | 4% to 11.5% | $2,526 | $11,022 |
| Ontario | 5.05% to 13.16% | $3,280 | $11,776 |
| Prince Edward Island | 9.5% to 20% | $6,735 | $15,231 |
| Quebec | 14% to 25.75% | $8,683 | $15,777 |
| Saskatchewan | 10.5% to 14.5% | $6,409 | $14,905 |
| Yukon | 6.4% to 15% | $3,878 | $12,374 |
Federal tax before credits on this income is $8,496 (Quebec residents get a 16.5 point federal reduction, which is included in the Quebec row). Credits, surtaxes and health premiums are not included.
Behind on your taxes? Where are you right now?
Pick the line that fits. Each page ends with a step you can take today.
I have not filed
I filed and have questions
I filed but cannot pay
The CRA contacted me
Your first small step
Find your slips for the oldest year you have not filed. CRA My Account shows many slips for recent years. File the oldest year first.
Key numbers at a glance
| What | Figure | Page |
|---|---|---|
| First-time late-filing penalty | 5% plus 1% per full month, up to 12 months | Calculator |
| Repeat late-filing penalty | 10% plus 2% per full month, up to 20 months | Details |
| CRA interest on overdue tax, Oct 1 to Dec 31, 2026 | 7%, compounded daily | Interest guide |
| Taxpayer relief wait | About 16 months on average | Relief guide |
| CRA collection period | Generally 10 years from the 91st day after assessment | 10-year limit |
Free help
- CRA Non-Filer helpline: 1-800-448-0444, Monday to Friday, 6:45 am to 7:30 pm Eastern.
- CRA TeleArrangement for personal income tax debt: 1-866-256-1147.
- Free tax clinics for simple returns.
- A Licensed Insolvency Trustee, who may offer a free first meeting.
Check for scams first
If someone called or texted demanding payment now, read the CRA scam page before you do anything. The real CRA never demands gift cards, crypto, or e-transfers.
Other tax guides on this site
Questions people ask
What happens if I am behind on my taxes in Canada?
If you owe tax, the CRA can charge a late-filing penalty and compound daily interest. The usual path is to file the missing returns, oldest first, then arrange payment.
Is there a penalty if I do not file and I am owed a refund?
The late-filing penalty applies to a balance owing. Filing late can still delay benefits and credits.
Can I get help paying a CRA debt?
You can ask for a payment arrangement online or by phone, ask for relief of penalties and interest, or speak with a Licensed Insolvency Trustee.
Is this tax advice?
No. It is general education from CRA sources. Confirm on the CRA site or with a tax professional.