Canada Federal Income Tax Calculator (2026)

Estimate Canadian FEDERAL income tax for tax year 2026 using CRA brackets and the Basic Personal Amount. Provincial / territorial tax is calculated separately and is not included here.

Last reviewed Apr 27, 2026 · SN

Federal only · BPA C$16,129

For information only — not tax, legal, accounting, or financial advice. This calculator estimates results based on the inputs you provide. It does not constitute professional advice and infoz.com is not a CPA, EA, attorney, or registered investment adviser. Tax laws change. Individual circumstances vary. Consult a qualified professional licensed in your jurisdiction before making any financial decision.

Federal income tax

$13,464

Effective 13.46% · Marginal 20.50%

Taxable income: $100,000
Basic Personal Amount: − $16,129
Taxable after BPA: $83,871
Federal tax: $13,464

Bracket breakdown

Rate	Range	In bracket	Tax
14.00%	$0 – $57,375	$57,375	$8,033
20.50%	$57,375 – $114,750	$26,496	$5,432

How this calculator works

The calculator subtracts the Basic Personal Amount from taxable income, then walks the federal bracket schedule.

Subtract BPA
BPA $16,129 is removed from taxable income. (CRA's actual method applies BPA as a credit at the lowest bracket rate; arithmetically equivalent for typical filers.)
Walk the federal brackets
14% to $57,375; 20.5% to $114,750; 26% to $177,882; 29% to $253,414; 33% above.
Sum to federal income tax
Result is FEDERAL income tax only. Add provincial / territorial tax separately.

taxableAfterBpa = max(0, taxableIncome − BPA) federalTax = Σ (incomeInBracket × rate)

Worked example: C$120,000 taxable income (federal only)

Taxable after BPA: 120,000 − 16,129 = 103,871. Brackets: 14% × 57,375 = 8,032.50 20.5% × (103,871 − 57,375) = 20.5% × 46,496 = 9,531.68 Federal tax = 17,564.18 Effective federal rate = 14.64% Marginal federal rate = 20.5% (Add provincial/territorial tax separately for total tax.)

Sources & methodology

Every numeric input to this calculator traces back to one of the following authoritative documents.

CRA — Canadian income tax rates for individualsprimary · accessed 2026-04-27

Frequently asked questions

Why is provincial tax not included?: Each of Canada's 10 provinces and 3 territories sets its own income tax brackets and rates, and Quebec administers its own tax independently of the CRA. Including all 13 schedules accurately is a separate effort. To get total tax, add your provincial/territorial tax (rates published by your provincial revenue agency) to the federal figure here.
How is the Basic Personal Amount applied?: Technically, the BPA is a non-refundable federal tax credit calculated at the lowest bracket rate (14% × $16,129 ≈ $2,258). For taxpayers in the lowest bracket, this is mathematically identical to treating the BPA as a tax-free band. The calculator uses the simpler tax-free-band approximation; results match the CRA-method outcome for typical wage earners.
Are CPP and EI premiums included?: No. Canada Pension Plan and Employment Insurance premiums are payroll-deducted contributions, separate from federal income tax. CPP is 5.95% on earnings up to the YMPE ($71,300 placeholder for 2026); EI is around 1.64%. Add them separately.
Are tax credits and deductions included?: No. Beyond the Basic Personal Amount, RRSP deductions, child care expense deduction, age amount, pension income amount, medical expense credit, charitable donations, and the many other CRA credits are not modeled.
Is this advice?: No. For advice specific to your situation, consult a Canadian chartered professional accountant (CPA) or the CRA directly.

Important disclaimers

Calculation logic is based on data verified for Canada federal 2026.

No professional advice. This calculator is provided for informational and educational purposes only and does not constitute tax, legal, accounting, or financial advice. infoz.com is operated by Netlink BVI Ltd, which is not a certified public accountant, enrolled agent, attorney, registered investment adviser, or licensed financial professional in any jurisdiction. Use of this calculator does not create any professional, fiduciary, or advisory relationship.

No warranties. Results are best-effort estimates based on the inputs you provide and the data sources cited. Tax law and financial regulations change without notice; data may be revised, withdrawn, or superseded between releases. We make no warranty, express or implied, that the result is accurate, current, complete, or suitable for your situation.

No liability. To the maximum extent permitted by law, infoz.com, Netlink BVI Ltd, and the authors disclaim liability for any direct, indirect, consequential, or incidental loss arising from use of this calculator or reliance on its output. You assume all risk of your reliance on the result.

Assumptions baked in:

Canadian tax-resident individual.
Income figure is taxable income (post-deductions, but before non-refundable credits).
Basic Personal Amount applied at the federal-default value.

What this calculator does NOT cover:

Provincial and territorial income tax (10 provinces + 3 territories, each with its own brackets).
Quebec's separate provincial tax administration.
CPP and EI payroll contributions.
Non-refundable tax credits beyond the BPA (age amount, pension income, medical, charitable, etc.).
RRSP and TFSA contribution deductions.
Capital gains inclusion rate and the lifetime capital gains exemption.
Dividend tax credit (eligible vs non-eligible dividends).
Alternative Minimum Tax (Canadian AMT).
Spousal / common-law transfers, joint elections, pension splitting.
Foreign tax credit and tax-treaty interactions for cross-border filers.

Talk to a professional. For decisions that involve real money — filing a return, structuring compensation, choosing an investment strategy — consult a qualified, licensed professional who can review your full circumstances. The cost of one consultation is almost always less than the cost of a wrong decision.

See the full site-wide legal disclaimer and terms for additional notices, including AI-assisted content disclosures and third-party data attribution.

Rate

Range

In bracket

Tax

14.00%

$0 – $57,375

$57,375

$8,033

20.50%

$57,375 – $114,750

$26,496

$5,432

Frequently asked questions

Why is provincial tax not included?

Each of Canada's 10 provinces and 3 territories sets its own income tax brackets and rates, and Quebec administers its own tax independently of the CRA. Including all 13 schedules accurately is a separate effort. To get total tax, add your provincial/territorial tax (rates published by your provincial revenue agency) to the federal figure here.

How is the Basic Personal Amount applied?

Technically, the BPA is a non-refundable federal tax credit calculated at the lowest bracket rate (14% × $16,129 ≈ $2,258). For taxpayers in the lowest bracket, this is mathematically identical to treating the BPA as a tax-free band. The calculator uses the simpler tax-free-band approximation; results match the CRA-method outcome for typical wage earners.

Are CPP and EI premiums included?

No. Canada Pension Plan and Employment Insurance premiums are payroll-deducted contributions, separate from federal income tax. CPP is 5.95% on earnings up to the YMPE ($71,300 placeholder for 2026); EI is around 1.64%. Add them separately.

Are tax credits and deductions included?

No. Beyond the Basic Personal Amount, RRSP deductions, child care expense deduction, age amount, pension income amount, medical expense credit, charitable donations, and the many other CRA credits are not modeled.

Is this advice?

No. For advice specific to your situation, consult a Canadian chartered professional accountant (CPA) or the CRA directly.

Canada Federal Income Tax Calculator (2026)

How this calculator works

Worked example: C$120,000 taxable income (federal only)

Sources & methodology

Frequently asked questions

Related

Important disclaimers

Canada Federal Income Tax Calculator (2026)

How this calculator works

Worked example: C$120,000 taxable income (federal only)

Sources & methodology

Frequently asked questions

Related

Important disclaimers