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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: May 22, 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →

Your income

2025 tax year. Self-employment income basis.

Net self-employment income

Non-eligible dividends (optional)

Quick presets

Income slider

$20k$400k

Include CPP / QPP

Opt into EI (self-employed)

Include provincial health premiums

Total tax burden by province

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

$26,093 (26.1%)

$27,173 (27.2%)

$27,496 (27.5%)

$27,788 (27.8%)

$28,248 (28.2%)

$28,447 (28.4%)

$30,309 (30.3%)

$31,072 (31.1%)

$31,330 (31.3%)

$32,016 (32.0%)

$32,720 (32.7%)

$33,147 (33.1%)

$33,554 (33.6%)

Lowest

Highest

Québec (QPP + QPIP)

Detailed comparison

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

	Federal	Provincial	CPP / QPP	EI	Other
Nunavut	$13,145	$4,089	$8,860	—	—	$26,093	$73,907	26.1%	27.5%
British Columbia	$13,145	$5,169	$8,860	—	—	$27,173	$72,827	27.2%	28.2%
Northwest Territories	$13,145	$5,491	$8,860	—	—	$27,496	$72,504	27.5%	29.1%
Yukon	$13,145	$5,783	$8,860	—	—	$27,788	$72,212	27.8%	29.5%
Alberta	$13,145	$6,244	$8,860	—	—	$28,248	$71,752	28.2%	30.5%
Ontario	$13,145	$6,443	$8,860	—	$750	$28,447	$71,553	28.4%	29.6%
Saskatchewan	$13,145	$8,305	$8,860	—	—	$30,309	$69,691	30.3%	33.0%
Manitoba	$13,145	$9,067	$8,860	—	—	$31,072	$68,928	31.1%	33.3%
New Brunswick	$13,145	$9,326	$8,860	—	—	$31,330	$68,670	31.3%	34.5%
Newfoundland and Labrador	$13,145	$10,012	$8,860	—	—	$32,016	$67,984	32.0%	36.3%
Prince Edward Island	$13,145	$10,715	$8,860	—	—	$32,720	$67,280	32.7%	37.1%
Québec	$10,782	$12,034	$9,470	—	$860	$33,147	$66,853	33.1%	36.1%
Nova Scotia	$13,145	$11,550	$8,860	—	—	$33,554	$66,446	33.6%	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: May 22, 2026