Federal and provincial tax brackets, credits, CPP/QPP and EI, capital gains and the Quebec system as they stand for the 2026 tax year.
This section explains what determines your personal income tax in Canada for 2026: the federal brackets (including the lowest rate of 14%, down from 15% before July 2025), the provincial and territorial brackets that sit on top, the basic personal amount and other non-refundable credits, CPP, CPP2, EI and Quebec's QPP and QPIP contributions, and how capital gains are taxed now that the proposed increase in the inclusion rate has been cancelled.
Start with the 2026 overview, which links to every guide here. Each guide gives the figure, the reference year and the official page to check, because indexed amounts change every January. Figures are for individuals filing a T1 return (and, in Quebec, a TP-1). This site does not cover corporate returns, GST/HST filing or bookkeeping for incorporated businesses. Everything here is general information, not tax advice for your situation.
2026 Brackets, Credits and Rules
The 2026 basic personal amount ($16,452), how non-refundable credits are valued at 14%, and the age, pension, medical, donation, caregiver and home buyers' credits.
2026 Brackets, Credits and Rules
How Canadian personal income tax works for 2026: the 14% federal rate, provincial brackets, credits, CPP and EI, registered accounts and Quebec differences.
2026 Brackets, Credits and Rules
How capital gains are taxed in Canada in 2026 after the two-thirds increase was cancelled: inclusion rate, adjusted cost base, losses, principal residence and the LCGE.
2026 Brackets, Credits and Rules
2026 CPP ($74,600, 5.95%), CPP2 ($85,000, 4%) and EI ($68,900, 1.63%) maximums, self-employed amounts, Quebec QPP and QPIP, and how each one is deducted or credited.
2026 Brackets, Credits and Rules
The 2026 federal income tax brackets and rates, how the cut from 15% to 14% works, cumulative tax at each threshold and worked examples at $40k, $90k and $150k.
2026 Brackets, Credits and Rules
2026 income tax brackets and rates for every Canadian province and territory, combined first-bracket rates, Ontario's surtax and Health Premium, and how Quebec differs.
2026 Brackets, Credits and Rules
How personal tax differs in Quebec for 2026: two returns, Quebec brackets and credits, QPP and QPIP contributions, the 16.5% abatement and Quebec-only rules.
