---
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.