Provinces with Lowest Income Tax in Canada 2026

Alberta leads with no PST and Canada's lowest tax burden

Last updated: January 15, 2026 | Source: Canada Revenue Agency

How Much Could You Save by Moving to a Low-Tax Province?

Annual Savings Calculator (Moving from Ontario to Alberta):

  • $50,000 income: Save ~$800-$1,200/year in income tax + PST savings
  • $75,000 income: Save ~$1,500-$2,500/year in income tax + PST savings
  • $100,000 income: Save ~$2,500-$4,000/year in income tax + PST savings
  • $150,000 income: Save ~$4,000-$6,000/year in income tax + PST savings

Plus: No 8% PST on all purchases in Alberta = additional $2,000-$5,000/year savings depending on spending!

Why Alberta is Canada's Lowest-Tax Province

Unlike the United States where 9 states have zero income tax, all Canadian provinces and territories have provincial income tax. However, the differences between provinces are significant - and Alberta stands out as the clear winner for overall tax burden.

Alberta's Triple Tax Advantage

  1. No Provincial Sales Tax (PST) - The only province with 0% PST. You pay just 5% GST.
  2. Low Top Marginal Rate - Alberta's top rate is 15%, vs 20.5% in BC or 25.75% in Quebec.
  3. No Health Premiums - Unlike BC or Ontario historically, Alberta has no separate health premium.

Complete Provincial Tax Rankings for 2026

This table ranks all 13 provinces and territories by their top combined marginal tax rate (federal + provincial) for 2026:

Rank Province/Territory Top Provincial Rate Top Combined Rate Sales Tax Overall Tax Burden
1 Alberta 15.00% 48.00% 5% GST only Lowest
2 Nunavut 11.50% 44.50% 5% GST only Very Low
3 Northwest Territories 14.05% 47.05% 5% GST only Very Low
4 Saskatchewan 14.50% 47.50% 11% (5% GST + 6% PST) Low
5 Yukon 15.00% 48.00% 5% GST only Low
6 Ontario 13.16% 53.53% 13% HST Medium
7 British Columbia 20.50% 53.50% 12% (5% GST + 7% PST) Medium-High
8 Manitoba 17.40% 50.40% 12% (5% GST + 7% PST) Medium
9 New Brunswick 19.50% 52.50% 15% HST High
10 Prince Edward Island 19.00% 52.00% 15% HST High
11 Newfoundland & Labrador 21.80% 54.80% 15% HST Very High
12 Nova Scotia 21.00% 54.00% 15% HST Very High
13 Quebec 25.75% 53.31% 14.975% (5% GST + 9.975% QST) Highest
Data Source: Canada Revenue Agency (CRA) 2026 tax rates. Provincial rates from official provincial tax authorities. Combined rates apply to income over $258,482 (federal) and respective provincial top thresholds.

The Top 5 Lowest-Tax Provinces Explained

#2

Nunavut

Provincial tax: 4% to 11.5% (4 brackets)

Sales tax: 5% GST only

Why it ranks high: Lowest income tax rates in Canada! The 4% starting rate and 11.5% top rate are unmatched. Plus no territorial sales tax.

Best for: Remote workers, mining industry, adventure seekers

Consider: Extremely high cost of living, isolated location, harsh climate

Calculate Nunavut taxes →

#3

Northwest Territories

Provincial tax: 5.9% to 14.05% (4 brackets)

Sales tax: 5% GST only

Why it ranks high: Low income tax rates and no territorial sales tax. Government jobs often come with northern allowances.

Best for: Government workers, mining, resource sector

Consider: High cost of living, limited services, extreme weather

Calculate NWT taxes →

#4

Saskatchewan

Provincial tax: 10.5% to 14.5% (3 brackets)

Sales tax: 11% (5% GST + 6% PST)

Why it ranks high: Simple 3-bracket system with a low top rate. The PST is lower than most provinces at just 6%.

Best for: Farmers, mining, manufacturing, families

Consider: Prairie climate, smaller cities, limited urban amenities

Calculate Saskatchewan taxes →

#5

Yukon

Provincial tax: 6.4% to 15% (5 brackets)

Sales tax: 5% GST only

Why it ranks high: Low starting rate of 6.4%, no territorial sales tax, and beautiful wilderness. Growing tech and remote work scene in Whitehorse.

Best for: Remote workers, outdoor enthusiasts, government employees

Consider: High cost of living, isolation, extreme winter darkness

Calculate Yukon taxes →

Real Tax Comparison: $100,000 Income Across Provinces

Here's what you'd actually pay in combined federal + provincial income tax on a $100,000 salary in 2026:

Province Federal Tax Provincial Tax Total Income Tax Effective Rate
Alberta $14,832 $8,200 $23,032 23.0%
Saskatchewan $14,832 $9,100 $23,932 23.9%
Ontario $14,832 $8,420 $23,252 23.3%
British Columbia $14,832 $8,750 $23,582 23.6%
Manitoba $14,832 $11,630 $26,462 26.5%
Quebec $14,832 $14,200 $29,032 29.0%
Nova Scotia $14,832 $12,800 $27,632 27.6%

Key Insight: At $100,000 income, moving from Quebec to Alberta saves you approximately $6,000 per year in income tax alone - plus thousands more in sales tax savings!

Alberta: Canada's Tax Haven (Detailed Analysis)

Pros of Alberta

  • No PST - Save 7-10% on every purchase vs other provinces
  • Low income tax - 10% flat rate up to $148,269
  • No health premium - Unlike BC/Ontario historically
  • Strong job market - Energy, tech, agriculture
  • Low property tax - Compared to Ontario/BC metros
  • Lower housing costs - Calgary/Edmonton vs Toronto/Vancouver

Cons of Alberta

  • Cold winters - Average -10 to -15°C in January
  • Oil-dependent economy - Boom and bust cycles
  • Less public transit - Car-dependent cities
  • Distance from coasts - Landlocked province
  • Fewer cultural amenities - Smaller arts/restaurant scene
  • Healthcare pressures - Growing population, limited capacity

Who Should Consider Moving to a Low-Tax Province?

Best Candidates for Alberta/Low-Tax Provinces:

  • Remote workers - Work from anywhere, keep more income
  • High earners ($150K+) - Maximum income tax savings
  • Entrepreneurs - Lower costs, business-friendly environment
  • Young professionals - Lower cost of living, career growth
  • Retirees with investments - No PST on purchases, lower income tax on withdrawals
  • Families - Affordable housing, good schools, family benefits

When Low-Tax Provinces Might NOT Be Worth It:

  • Career-specific jobs - If your industry is centered in Toronto/Vancouver
  • Cultural preferences - If you need big-city arts, dining, nightlife
  • Climate sensitivity - If you can't handle cold winters
  • Family ties - If moving means distance from support networks
  • Lower incomes - Tax savings may not offset moving costs

Frequently Asked Questions

Which province has the lowest income tax rate in Canada?

Nunavut has the lowest provincial income tax rates (4% to 11.5%), but Alberta offers the lowest overall tax burden when you factor in no PST and reasonable income tax rates (10% to 15%).

Is it worth moving provinces just for tax savings?

It depends on your income level and circumstances. For someone earning $150,000+, moving from Ontario to Alberta could save $5,000-$8,000+ per year - that's $100,000-$160,000 over 20 years. Factor in lifestyle preferences, career opportunities, and moving costs.

Do I have to pay tax in both provinces if I move mid-year?

No. You pay provincial tax based on where you live on December 31st of the tax year. If you move to Alberta by December 31st, all your income for that year is taxed at Alberta rates.

What about Quebec - is it really the highest-taxed province?

Quebec has the highest combined income tax rates (up to 53.31%), the highest sales tax (14.975% total), but also offers extensive social services including subsidized childcare ($8.70/day), lower tuition, and comprehensive healthcare coverage.

Calculate Your Provincial Tax Savings

Use our free calculators to see exactly how much you'd save by moving to a lower-tax province:

Sources & Methodology

Tax rate data: Canada Revenue Agency (CRA) - 2026 Canadian Income Tax Rates

Provincial rates: Official provincial tax authority websites

Sales tax rates: CRA GST/HST information and provincial PST authorities

Disclaimer: This guide provides general information for educational purposes. Tax situations vary by individual circumstances. Consult a qualified tax professional for advice specific to your situation.