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    Provincial Tax Comparison

    Total tax burden across every province and territory at your income level

    Estimates only – not tax advice. For planning purposes only; does not replace professional advice or official CRA calculations. Full disclaimer

    Last reviewed:

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    Your income

    2025 tax year. Self-employment income basis.

    $20k$400k

    Total tax burden by province

    Sorted lowest to highest at $100,000 net business income.

    NU
    $26,093 (26.1%)
    BC
    $27,173 (27.2%)
    NT
    $27,496 (27.5%)
    YT
    $27,788 (27.8%)
    AB
    $28,248 (28.2%)
    ON
    $28,447 (28.4%)
    SK
    $30,309 (30.3%)
    MB
    $31,072 (31.1%)
    NB
    $31,330 (31.3%)
    NL
    $32,016 (32.0%)
    PE
    $32,720 (32.7%)
    QC
    $33,147 (33.1%)
    NS
    $33,554 (33.6%)
    Lowest
    Highest
    Québec (QPP + QPIP)

    Detailed comparison

    Sortable. Default: lowest total tax first. Green = most competitive, red = highest-tax.

    FederalProvincialCPP / QPPEIOther
    Nunavut$13,145$4,089$8,860——$26,093$73,90726.1%27.5%
    British Columbia$13,145$5,169$8,860——$27,173$72,82727.2%28.2%
    Northwest Territories$13,145$5,491$8,860——$27,496$72,50427.5%29.1%
    Yukon$13,145$5,783$8,860——$27,788$72,21227.8%29.5%
    Alberta$13,145$6,244$8,860——$28,248$71,75228.2%30.5%
    Ontario$13,145$6,443$8,860—$750$28,447$71,55328.4%29.6%
    Saskatchewan$13,145$8,305$8,860——$30,309$69,69130.3%33.0%
    Manitoba$13,145$9,067$8,860——$31,072$68,92831.1%33.3%
    New Brunswick$13,145$9,326$8,860——$31,330$68,67031.3%34.5%
    Newfoundland and Labrador$13,145$10,012$8,860——$32,016$67,98432.0%36.3%
    Prince Edward Island$13,145$10,715$8,860——$32,720$67,28032.7%37.1%
    Québec$10,782$12,034$9,470—$860$33,147$66,85333.1%36.1%
    Nova Scotia$13,145$11,550$8,860——$33,554$66,44633.6%37.2%
    The December 31 rule
    Your province of residence on December 31 determines which provincial rates apply for the entire year. Moving from Ontario to Alberta on December 30 means Alberta rates apply to all of your 2025 income — even income earned while you lived in Ontario. This is the biggest tax-planning lever for inter-provincial moves.

    What makes each province different

    Alberta (AB)
    No PST, no employer health tax, no surtax. Consistently lowest total tax above ~$50k. New 8% first bracket (2025) helps low earners.
    Saskatchewan (SK)
    Very low combined SBD rate (~10%) for incorporated business owners, no employer health tax.
    Ontario (ON)
    Surtax (20% + 36%) and Ontario Health Premium add roughly 2-3% at higher brackets. Toronto adds municipal LTT on property purchases.
    Québec (QC)
    Highest contribution load (QPP > CPP, mandatory QPIP, QST 9.975%). But: 16.5% federal abatement partially offsets and BPA is highest in Canada (~$18,571). Net effect: moderate overall tax, highest compliance burden.
    Atlantic provinces (NB, NS, PE, NL)
    Higher provincial rates but lower cost of living. HST at 14-15%. Newfoundland tops out hardest at the high end.
    Territories (YT, NT, NU)
    Northern Resident Deduction (~$11/day, Zone A) materially offsets higher cost of living. Yukon mirrors federal brackets with a small top-up; Nunavut has the lowest top rate.

    Last reviewed: