CanadaCanada Revenue AgencyJanuary 1, 2026

Lowest federal income tax rate is 14% for 2026

The lowest federal income tax rate is 14% for 2026 and later tax years.

Official copy Canada Revenue Agencyhttps://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf

Official date

January 1, 2026

Effective

January 1, 2026

Jurisdiction

CACanada

Kind

TaxIn force

Publisher

Canada Revenue Agency

Touches

Tax and net income

References

Publication

CRA T4127, 122nd edition, Payroll Deductions Formulas

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  "id": "2026-01-01-federal-lowest-rate-14-percent",
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  "jurisdictions": [
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  "title": "Lowest federal income tax rate is 14% for 2026",
  "official_date": "2026-01-01",
  "effective_date": "2026-01-01",
  "source": {
    "publisher": "Canada Revenue Agency",
    "url": "https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf",
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  "summary": "The lowest federal income tax rate is 14% for 2026 and later tax years.",
  "affects": [
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  "references": [
    {
      "type": "publication",
      "id": "CRA T4127, 122nd edition, Payroll Deductions Formulas"
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  "product_note": "Amicably's 2026 federal figures use the 14% rate.",
  "url": "https://signal.amicably.ca/2026-01-01-federal-lowest-rate-14-percent"
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title: "Lowest federal income tax rate is 14% for 2026"
id: "2026-01-01-federal-lowest-rate-14-percent"
official_date: "2026-01-01"
effective_date: "2026-01-01"
url: "https://signal.amicably.ca/2026-01-01-federal-lowest-rate-14-percent"
---

> Amicably Signal: what has changed in Canadian family law and tax that affects support and property division.

# Lowest federal income tax rate is 14% for 2026

- Official date: 2026-01-01
- Effective: 2026-01-01
- Jurisdiction: Canada
- Kind: Tax (In force)
- Affects: Tax and net income
- Source: Canada Revenue Agency, https://www.canada.ca/content/dam/cra-arc/formspubs/pub/t4127-jan/t4127-01-26e.pdf
- Publication: CRA T4127, 122nd edition, Payroll Deductions Formulas

The lowest federal income tax rate is 14% for 2026 and later tax years.

In Amicably now: Amicably's 2026 federal figures use the 14% rate.