Income Tax by Province (2025)

Enter an income and see what you would pay in every province and territory — ranked from lowest tax to highest, with a full federal and provincial breakdown.

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All provinces and territories, ranked

Ranked from lowest total income tax to highest for the income above.

Province / territory Total tax Take-home Avg rate Marginal

2025 tax brackets and basic personal amounts

Each jurisdiction's 2025 marginal rates and basic personal amount (the income taxed at 0%). Federal tax applies on top of the provincial tax shown.

Province / territory Lowest rate Top rate Top bracket starts at Basic personal amount
Federal
Federal government 14.5 % 33 % $253,414 $16,129
Provinces and territories
Alberta 8 % 15 % $362,961 $22,323
British Columbia 5.06 % 20.5 % $259,829 $12,932
Manitoba 10.8 % 17.4 % $100,000 $15,780
New Brunswick 9.4 % 19.5 % $176,756 $13,396
Newfoundland and Labrador 8.7 % 21.8 % $1,128,858 $11,067
Northwest Territories 5.9 % 14.05 % $168,967 $17,842
Nova Scotia 8.79 % 21 % $154,650 $11,744
Nunavut 4 % 11.5 % $177,881 $19,274
Ontario 5.05 % 13.16 % $220,000 $12,747
Prince Edward Island 9.5 % 19 % $140,000 $14,650
Quebec 14 % 25.75 % $129,590 $18,571
Saskatchewan 10.5 % 14.5 % $152,750 $19,491
Yukon 6.4 % 15 % $500,000 $16,129

What this includes — and what it doesn’t

! Estimates personal income tax (federal + provincial) on employment income, using the basic personal amount only.
! Does not include CPP/QPP or EI contributions, provincial health premiums, or any other credits, deductions, or benefits.
! Figures are estimates for the 2025 tax year. For a real situation, check the CRA, Revenu Québec, or a tax professional — this is not tax advice.

Income tax across provinces — common questions

Which province has the lowest income tax?

It depends on the income, because each province’s brackets kick in at different points. Across most income levels, Alberta and the territories (Nunavut, Northwest Territories, Yukon) tend to have the lowest provincial income tax, while Quebec, Nova Scotia, and Newfoundland and Labrador are usually among the highest. Enter your income above and the tool ranks all 13 jurisdictions from lowest total tax to highest.

What’s the difference between average and marginal tax rate?

Your marginal rate is the tax on your next dollar of income — the rate of your highest bracket. Your average rate is your total tax divided by your total income, which is always lower because the first dollars are taxed at lower rates (and some are tax-free under the basic personal amount). A common mistake is to multiply income by the marginal rate; that badly overstates the tax. This tool shows both for every province.

How does Canadian income tax work — federal and provincial?

You pay two layers of income tax: a federal tax that is the same across the country, and a provincial or territorial tax that varies by where you live on December 31. Both use progressive brackets, and both give a basic personal amount that shelters the first slice of income from tax. The total you owe is federal tax plus provincial tax. Quebec is a special case — its residents get a 16.5% abatement on federal tax because Quebec runs its own tax system.

Does moving to a lower-tax province save money?

On income tax alone, yes — the gap between the highest- and lowest-tax provinces can be several thousand dollars a year at higher incomes. But income tax is only part of the picture: sales tax, housing costs, car insurance, health premiums, and public services all differ by province and can easily outweigh the income-tax difference. Use this tool for the income-tax piece, then weigh the rest before deciding.

Why is my real paycheque deduction higher than this?

This tool shows income tax only. Your actual paycheque also has CPP or QPP contributions, EI premiums, and in some provinces a health premium — which together can be a few thousand dollars a year. Those are not income tax, so they are not included here. To compare provinces on income tax specifically, this is the right number; to budget your real take-home, add those payroll deductions on top.

What is the basic personal amount?

The basic personal amount is a slice of income everyone can earn before paying any income tax. There is a federal amount (up to about $16,000 in 2025) and a separate provincial one, each delivered as a credit at the lowest tax rate. It is why your average tax rate is well below your marginal rate, especially at lower incomes. This calculator applies both the federal and provincial basic personal amounts automatically.