Province Tax Comparison Canada
Compare your income tax, CPP, and EI across all 13 Canadian provinces and territories. Find which province gives you the highest take-home pay for the 2026 or 2025 tax year. For the underlying rate tables rather than a comparison at one income, see Canada tax brackets 2026.
Quick Answer
Your province determines your provincial tax rate, CPP/QPP contributions, and EI premiums. Alberta has the lowest provincial tax burden for most earners; Nova Scotia and Quebec have among the highest. Federal tax is identical everywhere — only provincial tax and certain payroll deductions differ.
Key Facts — 2026
Provinces & Territories
13 unique tax systems
Lowest Provincial Rate
Alberta — 8%–15%, no flat rate
Quebec Difference
QPIP + QPP instead of EI/CPP
CPP Rate (all provinces)
5.95% (QPP in Quebec)
Federal Tax
Identical across Canada
Comparison Settings
Moving from Nova Scotia to Nunavut saves you $5,860/year
| Province | Federal Tax | Provincial Tax & Levies | CPP/QPP | EI | QPIP | Total Deductions | Take-Home Pay | Eff. Rate |
|---|---|---|---|---|---|---|---|---|
| Nunavut | $9,243 | $2,889 | $4,446 | $1,123 | $0 | $17,701 | $62,299 | 22.1% |
| Northwest Territories | $9,243 | $4,022 | $4,446 | $1,123 | $0 | $18,834 | $61,166 | 23.5% |
| British Columbia | $9,243 | $4,031 | $4,446 | $1,123 | $0 | $18,843 | $61,157 | 23.6% |
| Yukon | $9,243 | $4,149 | $4,446 | $1,123 | $0 | $18,961 | $61,039 | 23.7% |
| Alberta | $9,243 | $4,490 | $4,446 | $1,123 | $0 | $19,303 | $60,698 | 24.1% |
| Ontario | $9,243 | $4,885 | $4,446 | $1,123 | $0 | $19,697 | $60,303 | 24.6% |
| Saskatchewan | $9,243 | $6,166 | $4,446 | $1,123 | $0 | $20,978 | $59,022 | 26.2% |
| New Brunswick | $9,243 | $6,942 | $4,446 | $1,123 | $0 | $21,754 | $58,246 | 27.2% |
| Manitoba | $9,243 | $6,960 | $4,446 | $1,123 | $0 | $21,772 | $58,228 | 27.2% |
| Newfoundland and Labrador | $9,243 | $7,331 | $4,446 | $1,123 | $0 | $22,143 | $57,857 | 27.7% |
| Quebec | $7,675 | $8,952 | $4,695 | $896 | $344 | $22,562 | $57,438 | 28.2% |
| Prince Edward Island | $9,243 | $7,853 | $4,446 | $1,123 | $0 | $22,665 | $57,335 | 28.3% |
| Nova Scotia | $9,243 | $8,749 | $4,446 | $1,123 | $0 | $23,561 | $56,439 | 29.5% |
Take-Home vs Total Tax (Top 6)
Moving provinces?
Compare take-home pay, sales tax, and property transfer tax in your new province
See your full paycheque?
Detailed take-home pay with CPP, EI, and marginal rates
How Provincial Taxes Work in Canada
Canadian income tax is collected at two levels: federal and provincial (or territorial). The federal government sets one set of brackets that apply uniformly across the country, while each province and territory sets its own brackets and rates. Your total income tax is the sum of both. This is why two people earning the same salary can have very different take-home pay depending on where they live.
Each province also sets its own Basic Personal Amount (BPA) — the amount of income you can earn before provincial tax kicks in. Alberta’s BPA is $22,769 for 2026, the highest in the country, while Nova Scotia’s is $11,932. The federal BPA of $16,452 applies everywhere as a non-refundable credit at 14%.
Beyond income tax, CPP contributions are the same across all provinces at 5.95% on pensionable earnings up to $74,600 (the YMPE), with CPP2 at 4% on earnings between $74,600 and $85,000. The exception is Quebec, which uses the Quebec Pension Plan (QPP) with slightly different rates but similar contribution limits.
Employment Insurance (EI) premiums are 1.63% of insurable earnings up to $68,900 in all provinces except Quebec. Quebec residents pay a lower EI rate of 1.30% because they contribute to the Quebec Parental Insurance Plan (QPIP) separately. QPIP covers maternity and parental benefits that EI provides in other provinces.
When all of these are combined — federal tax, provincial tax, CPP/QPP, EI/QPIP — the total deductions from your paycheque can differ by thousands of dollars depending on your province. For a typical $80,000 salary, the difference between the highest-take-home province (Nunavut) and the lowest (Nova Scotia) is about $5,860 per year in take-home pay.
Provincial Top Marginal Rates — 2026
Each province has its own bracket structure. The table below shows the top provincial rate, number of brackets, and Basic Personal Amount for 2026.
| Province / Territory | Top Rate | Brackets | BPA |
|---|---|---|---|
| Alberta | 15% | 6 | $22,769 |
| British Columbia | 20.5% | 7 | $13,216 |
| Manitoba | 17.4% | 3 | $15,780 |
| New Brunswick | 19.5% | 4 | $13,664 |
| Newfoundland and Labrador | 21.8% | 8 | $13,094 |
| Northwest Territories | 14.05% | 4 | $18,198 |
| Nova Scotia | 21% | 5 | $11,932 |
| Nunavut | 11.5% | 4 | $19,659 |
| Ontario | 13.16% | 5 | $12,989 |
| Prince Edward Island | 20% | 6 | $15,000 |
| Quebec | 25.75% | 4 | $18,952 |
| Saskatchewan | 14.5% | 3 | $20,381 |
| Yukon | 15% | 5 | $16,452 |
Worked Example: $80,000 Salary
Scenario: You earn $80,000 per year as an employee. How does your take-home pay compare in Ontario, Alberta, and Quebec?
Federal tax (same everywhere): On $80,000, federal tax is 14% on the first $58,523 = $8,193, plus 20.5% on the remaining $21,477 = $4,403. Gross federal tax: $12,596. After the BPA credit ($16,452 × 14% = $2,303), net federal tax is approximately $10,293.
Ontario: Provincial tax on $80,000 is 5.05% on the first $53,891 = $2,721 plus 9.15% on the next $26,109 = $2,389. Gross: $5,110. After BPA credit ($12,989 × 5.05% = $656), net income tax is approximately $4,455, plus the Ontario Health Premium ($750) for a total provincial burden of $5,205. After CPP ($4,446) and EI ($1,123), take-home is roughly $60,303.
Alberta: Provincial tax on $80,000 is 8% on the first $61,200 = $4,896 plus 10% on the remaining $18,800 = $1,880. Gross: $6,776. After BPA credit ($22,769 × 8% = $1,822), net provincial tax is approximately $4,954 (Alberta has no health premium). After the same CPP and EI as Ontario, take-home is roughly $60,698 — about $395 more than Ontario at this income level. Alberta added an 8% starter bracket in 2025, so it is no longer a flat-rate province.
Quebec: Provincial tax on $80,000 is 14% on the first $54,345 = $7,608 plus 19% on $25,655 = $4,874. Gross: $12,483. After BPA credit ($18,952 × 14% = $2,653), net provincial tax is approximately $9,829. Quebec residents receive a 16.5% federal abatement, reducing federal tax to $8,594. Quebec workers also contribute to QPP instead of CPP and pay QPIP premiums instead of part of federal EI. Take-home is roughly $57,438 — about $2,865 less than Ontario.
Note: Figures above are computed from the same 2026 tax-year config as the calculator, for a single employee with no other credits or deductions. The calculator applies all credits and produces precise results for your specific situation.
Frequently asked questions
Which province has the lowest income tax in Canada?
Nunavut has the lowest bottom provincial rate at 4%, and Alberta has the lowest rates for most middle and high earners — an 8% starter bracket up to $61,200, then 10% up to $154,259, with a top rate of only 15%. Alberta also has the highest provincial Basic Personal Amount at $22,769 for 2026, meaning more income is tax-free. For typical employment income between $50,000 and $150,000, Alberta and Nunavut consistently produce the lowest provincial tax bills.
Which province has the highest income tax in Canada?
Nova Scotia, Newfoundland and Labrador, and Quebec have among the highest provincial income tax rates. Nova Scotia's top marginal rate is 21% on income over $157,124, Newfoundland and Labrador's top rate is 21.8% on income over $1,141,275, and Quebec's top rate is 25.75% on income over $132,245. Quebec residents do receive a 16.5% federal tax abatement that partially offsets the higher provincial rate.
How is Quebec tax different from other provinces?
Quebec administers its own provincial income tax through Revenu Québec, separate from the CRA. Quebec residents receive a 16.5% federal tax abatement, pay a lower EI rate (1.30% vs 1.63%) because they contribute to the Quebec Parental Insurance Plan (QPIP) instead, and use the Quebec Pension Plan (QPP) rather than CPP. Quebec also charges QST (9.975%) instead of participating in the HST system.
Does CPP differ by province?
CPP contribution rates and maximums are the same across all provinces except Quebec, which uses the Quebec Pension Plan (QPP) instead of CPP. QPP has slightly different rates but very similar contribution limits. For 2026, the CPP employee rate is 5.95% (QPP is 6.30%) on pensionable earnings up to the $74,600 YMPE, with CPP2 at 4% on earnings between $74,600 and $85,000.
What is QPIP?
QPIP stands for Quebec Parental Insurance Plan (Régime québécois d'assurance parentale). It provides maternity, paternity, parental, and adoption benefits to Quebec residents. Because QPIP covers parental benefits that EI covers in other provinces, Quebec workers pay a lower federal EI rate (1.30% vs 1.63%) plus a separate QPIP premium. The combined cost is roughly comparable to the standard EI rate in other provinces.
Should I consider sales tax too when comparing provinces?
Yes. Provincial sales taxes significantly affect your purchasing power. Alberta has no provincial sales tax (only 5% GST), while Nova Scotia charges 14% HST. Ontario charges 13% HST, British Columbia has 5% GST + 7% PST, and Quebec charges 5% GST + 9.975% QST. A lower income tax rate in one province may be offset by higher sales or property taxes.
Do territories have different tax rates than provinces?
Yes. The three territories — Yukon, Northwest Territories, and Nunavut — each set their own income tax brackets and rates, just like provinces. Nunavut has the lowest bottom rate at 4%, while Northwest Territories starts at 5.9%. Territorial residents also receive the Northern Residents Deduction, which can reduce taxable income by up to $22 per day for living in a prescribed northern zone.
How does self-employment affect provincial tax?
Provincial income tax rates apply the same to self-employment income as to employment income. The key difference is in payroll deductions: self-employed individuals pay both the employee and employer portions of CPP (11.9% total up to the YMPE), and they are not required to pay EI premiums unless they opt in. This means self-employed take-home pay varies less between provinces since the CPP double contribution is the same everywhere.
Sources
Related Calculators
Last updated April 2026. Reflects 2026 tax year rates.