Capital Gains Tax by Province, 2026
In every province, half of a capital gain is added to your taxable income, so the rate on the gain is half of your combined federal and provincial marginal rate. It varies from province to province because the provincial brackets differ. Pick yours for the rate by income and worked examples, or use the calculator.
Top capital gains rate by province
| Province | Lowest rate | Top rate | Top rate applies over |
|---|---|---|---|
| Alberta | 11.00% | 24.00% | $370,220 |
| British Columbia | 9.80% | 26.75% | $265,545 |
| Manitoba | 12.40% | 25.20% | $258,482 |
| New Brunswick | 11.70% | 26.25% | $258,482 |
| Newfoundland & Labrador | 11.35% | 27.40% | $1,141,275 |
| Northwest Territories | 9.95% | 23.53% | $258,482 |
| Nova Scotia | 11.40% | 27.00% | $258,482 |
| Nunavut | 9.00% | 22.25% | $258,482 |
| Ontario | 9.53% | 26.77% | $258,482 |
| Prince Edward Island | 11.75% | 26.50% | $258,482 |
| Quebec | 12.85% | 26.65% | $258,482 |
| Saskatchewan | 12.25% | 23.75% | $258,482 |
| Yukon | 10.20% | 24.00% | $500,000 |
Combined federal and provincial or territorial rates on the taxable half of a gain, from the CRA's 2026 brackets. Credits and the alternative minimum tax are not included. Estimates only, not tax advice.
Related: all 2026 tax rates by province · tax-loss harvesting estimator · tax-loss harvesting guide