View the current and historical federal income tax brackets and rates from 2012 to 2026. Use the Canadian income tax calculator to estimate income tax for a selected year.
Federal income tax rates and brackets for 2026
For 2026, the federal income tax thresholds and personal tax credit amounts were indexed by 2%. The lowest federal tax rate is 14%, and the maximum federal basic personal amount is $16,452.
| Taxable income | Rate |
|---|---|
| from $0 to $58,523 | 14.00% |
| from $58,524 to $117,045 | $5,889.94 + 20.50% of income over $58,523 |
| from $117,046 to $181,440 | $17,886.95 + 26.00% of income over $117,045 |
| from $181,441 to $258,482 | $34,629.65 + 29.00% of income over $181,440 |
| over $258,482 | $56,971.83 + 33.00% of income over $258,482 |
The cumulative dollar amounts in this table assume the maximum 2026 federal basic personal amount and do not include other deductions or tax credits.
2026 data source: Canada Revenue Agency 2026 income tax rates
Last verified: August 21, 2026
Federal income tax rates 2025
In 2025 Canadian federal income tax brackets and base amount were indexed by 1.027 factor. I.e. all tax brackets and base amount were increased by 2.7%.
Federal personal base amount is $16,129, but it begins to disappear once income exceeds $177,882. It adds an effective 0.31% to the marginal rate between $177,882 and $253,414.
| Taxable income | Rate |
|---|---|
| 0 – $57,375 | 14.50% |
| $57,375 – $114,750 | $5,980.67 + 20.50% for income over $57,375 |
| $114,750 – $177,882 | $17,742.55 + 26.00% for income over $114,750 |
| $177,882 – $253,414 | $34,156.87 + 29.31% for income over $177,882 |
| over $253,414 | $56,061.15 + 33.00% for income of $253,414 and over |
Federal income tax rates 2024
In 2024 Canadian federal income tax brackets and base amount were indexed by 1.047 factor. I.e. all tax brackets and base amount were increased by 4.7%.
Federal personal base amount is $15,705.
| Taxable income | Rate |
|---|---|
| 0 – $55,867 | 15.00% |
| $55,867 – $111,733 | $6,024.30 + 20.50% for income over $55,867 |
| $111,733 – $173,205 | $17,476.83 + 26.00% for income over $111,733 |
| $173,205 – $246,752 | $33,459.55 + 29.00% for income over $173,205 |
| over $246,752 | $54,788.18 + 33.00% for income of $246,752 and over |
Federal income tax rates 2023
In 2023 Canadian federal income tax brackets and base amount were indexed by 1.063 factor. I.e. all tax brackets and base amount were increased by 6.3%.
Federal personal base amount is $15,000.
| Taxable income | Rate |
|---|---|
| 0 – $53,359 | 15.00% |
| $53,359 – $106,717 | $5,753.85 + 20.50% for income over $53,359 |
| $106,717 – $165,430 | $16,692.24 + 26.00% for income over $106,717 |
| $165,430 – $235,675 | $31,957.62 + 29.00% for income over $165,430 |
| over $235,675 | $52,328.67 + 33.00% for income of $235,675 and over |
Federal income tax rates 2022
In 2022 Canadian federal income tax brackets and base amount were indexed by 1.024 factor. I.e. all tax brackets and base amount were increased by 2.4%.
Federal personal base amount is $14,398.
| Taxable income | Rate |
|---|---|
| 0 – $50,197 | 15.00% |
| $50,197 – $100,392 | $5,369.85 + 20.50% for income over $50,197 |
| $100,392 – $155,625 | $15,659.83 + 26.00% for income over $100,392 |
| $155,625 – $221,708 | $30,020.41 + 29.00% for income over $155,625 |
| over $221,708 | $49,184.48 + 33.00% for income of $221,708 and over |
Federal income tax rates 2021
In 2021 Canadian federal income tax brackets and base amount were indexed by 1.011 factor. I.e. all tax brackets and base amount were increased by 1%.
Federal personal base amount is $13,808.
| Taxable income | Rate |
|---|---|
| 0 – $49020 | 15.00% |
| $49,020 – $98,040 | $5,281.80 + 20.50% for income over $49,020 |
| $98,040 – $151,979 | $15,330.90 + 26.00% for income over $98,040 |
| $151,979 – $216,512 | $29,355.04 + 29.00% for income over $151,979 |
| over $216,512 | $48,069.61 + 33.00% for income of $216,512 and over |
Federal income tax rates 2020
In 2020 Canadian federal income tax brackets and base amount were indexed by 1.019 factor. I.e. all tax brackets and base amount were increased by 1.9%.
Federal personal base amount is $13,229.
| Taxable income | Rate |
|---|---|
| 0 – $48535 | 15.00% |
| $47,631 – $97,069 | $5,295.90 + 20.50% for income over $48,535 |
| $97,070 – $150,473 | $15,245.37 + 26.00% for income over $97,069 |
| $150,474 – $214,368 | $29,130.41 + 29.00% for income over $150,473 |
| over $214,369 | $47,659.96 + 33.00% for income of $214,369 and over |
Federal income tax rates 2019
In 2019 Canadian federal income tax brackets and base amount were increased by 2.2%.
Federal personal base amount is $12,069.
| Taxable income | Rate |
|---|---|
| 0 – $47630 | 15.00% |
| $47,631 – $95,259 | $5,334.15 + 20.50% for income over $47,630 |
| $95,260 – $147,667 | $15,098.10 + 26.00% for income over $95,259 |
| $147,668 – $210,371 | $28,724.18 + 29.00% for income over $147,667 |
| over $210,372 | $46,908.34 + 33.00% for income of $210,372 and over |
Federal income tax rates 2018
In 2018 Canadian federal income tax brackets and base amount were increased by 1.5%.
Federal personal base amount is $11,809.
| Taxable income | Rate |
|---|---|
| 0 – $46605 | 15.00% |
| $46,606 – $93,208 | $5,219.40 + 20.50% for income over $46,605 |
| $93,209 – $144,489 | $14,773.02 + 26.00% for income over $93,208 |
| $144,490 – $205,842 | $28,106.08 + 29.00% for income over $144,489 |
| over $205,843 | $45,898.45 + 33.00% for income of $205,843 and over |
Federal income tax rates 2017
In 2017 Canadian federal income tax brackets and base amount were increased by 1.4%.
Federal personal base amount is $11,474.
| Taxable income | Rate |
|---|---|
| 0 – $45916 | 15.00% |
| $45,917 – $91,831 | $5,142.15 + 20.50% for income over $45,916 |
| $91,832 – $142,353 | $14,554.73 + 26.00% for income over $91,831 |
| $142,354 – $202,800 | $27,690.45 + 29.00% for income over $142,353 |
| over $202,801 | $45,220.08 + 33.00% for income of $202,801 and over |
Federal income tax rates 2016
In 2016 Canadian federal income tax brackets and base amount were increased by ~1.3%.
Federal personal base amount is $11,474.
| Taxable income | Rate |
|---|---|
| 0 – $45282 | 15.00% |
| $45283 – $90563 | $5071.20 + 20.50% for income over $45282 |
| $90564 – $140388 | $14353.60 + 26.00% for income over $90563 |
| $140389 – $200000 | $27987.52 + 29.00% for income over $140388 |
| over $200001 | $45275.00 + 33.00% for income over $200001 |
Federal income tax rates 2015
In 2015 Canadian federal income tax brackets and base amount were increased by ~1.7%.
Federal personal base amount is $11,327.
| Taxable income | Rate |
|---|---|
| 0 – $44701 | 15.00% |
| $44702 – $89401 | $5006.10 + 22.00% for income over $44701 |
| $89402 – $138586 | $14840.10 + 26.00% for income over $89401 |
| over $138586 | $27628.20 + 29.00% for income over $138586 |
Federal income tax rates 2014
In 2014 Canadian federal income tax brackets and base amount were increased by ~1%.
Federal personal base amount is $11,138.
| Taxable income | Rate |
|---|---|
| 0 – $43,953 | 15.00% |
| $43,954 – $87,907 | $4,922 + 22.00% for income over $43,954 |
| $87,908 – $136,270 | $14,592 + 26.00% for income over $87,907 |
| over $136,270 | $27,167 + 29.00% for income over $136,270 |
Federal income tax rates 2013
In 2013 all income tax brackets and base amount were increased by ~2%. It means people should pay less taxes if their salary won’t increase during year 2013. For example somebody earns $50,000 annually. In 2012 payable federal taxes were $6,387 and in year 2013 payable federal taxes will be almost $100 lower, i.e. $6,295
| Taxable income | Rate |
|---|---|
| 0 – $43,561 | 15.00% |
| $43,562 – $87,123 | $4,878.45 + 22.00% for income over $43,561 |
| $87,124 – $13,5054 | $14,462.09 + 26.00% for income over $87,123 |
| over $135,054 | $26,924.15 + 29.00% for income over $135,054 |
Federal income tax rates 2012
| Taxable income | Rate |
|---|---|
| 0 – $42,707 | 15.00% |
| $42,708 – $85,414 | $4,782.75 + 22.00% for income over $42,707 |
| $85,415 – $132,406 | $14,178.29 + 26.00% for income over $85,414 |
| over $132,406 | $26,396.21 + 29.00% for income over $132,406 |