Canadian income tax · progressive schedule
See your current marginal and average tax rates, how far you are from the next tax threshold, and what changes when you cross it.
Canadian income tax is progressive. Different portions of your taxable income can be taxed at different rates. This calculator shows your combined federal and provincial or territorial marginal tax rate, your average income tax rate, and how far your taxable income is from the next change in your tax rate.
No opinions. No hidden assumptions. Just arithmetic.
Uses every year supported by The Long Math personal tax engine. Latest supported year is selected by default.
Residence for provincial or territorial income tax.
Enter your taxable income after deductions, not necessarily your gross employment or business income.
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This is the estimated tax rate on your next dollar of ordinary taxable income.
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This is your estimated total income tax divided by taxable income.
These charts show published federal and provincial or territorial tax brackets only — not surtaxes, premiums, or credit effects. The green bar rises to your taxable income. The scale ends at the start of the top bracket.
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Crossing a tax bracket does not cause all of your income to be taxed at the higher rate. Only income within the higher marginal-rate band is taxed at that rate.
This table is built from the shared tax engine for the selected year and province. It lists every modeled income range where the combined next-dollar income-tax rate is constant, including effects from brackets, credits, and — where modeled — surtaxes or health premiums. Federal and provincial statutory rates are not shown as separate columns when that split would misstate mechanisms such as Ontario’s surtax or Health Premium.
In Ontario, the Health Premium is phased in over short income bands, then becomes a flat dollar amount. During a phase-in, the combined marginal rate rises temporarily. When the premium becomes flat, that extra marginal piece drops away and the combined rate returns to the underlying federal + Ontario income-tax rate — it is not a second “Health Premium tax bracket” at that lower percentage.
| Taxable income range | Combined marginal rate | Why the rate changes here |
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The marginal tax rate is the tax rate that applies to your next dollar of ordinary taxable income. In this calculator it is estimated from the shared engine as the change in total income tax when taxable income rises by one dollar, using unrounded internal tax amounts so dollar rounding does not invent fake rate jumps.
Average tax rate = total income tax ÷ taxable income. It is the share of taxable income paid as estimated federal and provincial income tax. At $0 taxable income, average tax rate is shown as 0%.
Suppose the combined rate rises from 30% to 36% at $100,000. Income up to that threshold is still taxed under the lower schedule. Only dollars above $100,000 face 36%. Earning one more dollar that crosses the line costs about 36¢ of income tax on that dollar — it does not reprice the dollars you already earned.
That arithmetic describes the tax schedule. It is not a recommendation about whether to earn more income.
Canada uses separate federal and provincial or territorial progressive brackets. Your combined “bracket” here is the income range where the tax treatment of your next dollar stays the same under the shared engine — including credits and, where modeled, surtaxes or premiums.
It is the estimated income-tax rate on your next dollar of ordinary taxable income for the selected year and province.
Total estimated income tax divided by taxable income. In a progressive system it is usually lower than your marginal rate.
Only income inside the higher marginal-rate band is taxed at the higher rate. Prior portions keep the rates that already applied to them.
No. That is the classic bracket mistake. Progressive rates apply incrementally.
The systems are separate, but your combined marginal rate reflects both. It is not always a clean sum of two published statutory tables once surtaxes, premiums, or credit exhaustion are included.
No. Taxable income is after deductions. Enter taxable income here so the progressive ordinary-income schedule is isolated.
An RRSP deduction reduces taxable income. If that reduction crosses a threshold, your next-dollar marginal rate can fall. Whether the deduction is worth claiming now depends on more than this schedule — see the RRSP deduction timing calculator and What is an RRSP? This page does not recommend contribution amounts.
Disclaimer: All content on The Long Math — including articles, essays, calculators, tools, or any other material — is provided solely for educational and informational purposes and does not constitute financial, tax, legal, or investment advice. Any results or projections are based on simplified models, assumptions, and user-supplied inputs and may not reflect real-world outcomes. You are responsible for evaluating the accuracy and applicability of the information provided and for conducting your own due diligence. Before making financial decisions, consult a qualified professional.
This calculator estimates income tax only on ordinary taxable income. It does not include CPP, QPP, EI, or other payroll contributions. It does not model every credit, deduction, or special rule. Results are educational estimates from The Long Math’s shared Canadian personal income tax engine.