2026 tax year · CRA rates, updated July 2026
Newfoundland and Labrador tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in Newfoundland and Labrador.
Provincial rates
8.7%–21.8%
8 brackets
Basic personal amount
$13,094
provincial, 2026
Marginal rate at $100k
36.3%
federal + provincial
Top combined rate
54.8%
over $1,141,275
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $44,678 | 8.7% | $3,887 |
| $44,678 – $89,354 | 14.5% | $10,365 |
| $89,354 – $159,528 | 15.8% | $21,452 |
| $159,528 – $223,340 | 17.8% | $32,811 |
| $223,340 – $285,319 | 19.8% | $45,083 |
| $285,319 – $570,638 | 20.8% | $104,429 |
| $570,638 – $1,141,275 | 21.3% | $225,975 |
| Over $1,141,275 | 21.8% | — |
Tax before credits. "Tax at the top" is the total tax on all the brackets below that point.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $44,678 | 22.7% |
| $44,678 – $58,523 | 28.5% |
| $58,523 – $89,354 | 35% |
| $89,354 – $117,045 | 36.3% |
| $117,045 – $159,528 | 41.8% |
| $159,528 – $181,440 | 43.8% |
| $181,440 – $223,340 | 46.8% |
| $223,340 – $258,482 | 48.8% |
| $258,482 – $285,319 | 52.8% |
| $285,319 – $570,638 | 53.8% |
| $570,638 – $1,141,275 | 54.3% |
| Over $1,141,275 | 54.8% |
The rate on the next dollar of ordinary income such as salary. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in Newfoundland and Labrador
Newfoundland and Labrador raised its basic personal amount in the middle of 2026, so payroll from July uses a prorated amount.
- Higher basic personal amount. It went from $11,188 to $13,094 for 2026. To make up for the first six months, payroll from July 1 uses a prorated $15,000.
- Eight brackets, from 8.7% up to 21.8% on income above $1,141,275, the most of any province.
Example: tax on $75,000 in Newfoundland and Labrador
On a $75,000 salary in Newfoundland and Labrador, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
Newfoundland and Labrador
- 8.7% on $44,678 = $3,886.99
- 14.5% on $29,595 = $4,291.28
$8,178.27 before credits → $6,635.51 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $14,894.11, an average rate of 19.9%, even though the top slice is taxed at 33.6% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the Newfoundland and Labrador tax brackets for 2026?
8.7% on the first $44,678, 14.5% from $44,678 to $89,354, 15.8% from $89,354 to $159,528, 17.8% from $159,528 to $223,340, 19.8% from $223,340 to $285,319, 20.8% from $285,319 to $570,638, 21.3% from $570,638 to $1,141,275, 21.8% over $1,141,275 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Newfoundland and Labrador?
36.3% combined: 20.5% federal and 15.8% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 23.6%.
What is the top tax rate in Newfoundland and Labrador?
54.8% on taxable income over $1,141,275, combining the top federal rate of 33% and the top provincial rate of 21.8%.
What is the basic personal amount in Newfoundland and Labrador for 2026?
$13,094 for provincial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in Newfoundland and Labrador pays no income tax up to about $13,900 of salary and no provincial tax up to about $13,900.