estimatetax
2026 · 171 parameters · Each dated

Where our numbers come from

Every tax parameter used anywhere on this site, the document it was read from, and the date it was checked. This is the page that makes the rest of the site checkable rather than trustworthy.

Every parameter, its source and its date

ParameterValueSource documentChecked
Federal income tax brackets7 bands, 10.00%–37.00%IRS Rev. Proc. 2025-32, § 3.01, Tables 1-42026-08-31
Standard deduction$16,100 single · $32,200 jointIRS Rev. Proc. 2025-32, § 3.142026-08-31
Social Security rate and wage base6.20% up to $184,500SSA, Contribution and Benefit Base 2026; IRS Topic no. 7512026-08-31
Medicare rate1.45%, no ceilingSSA, Contribution and Benefit Base 2026; IRS Topic no. 7512026-08-31
Capital gains, QBI, EITC, Child Tax CreditSee each calculatorIRS Rev. Proc. 2025-32, §§ 3.03, 3.05, 3.06, 3.26, 3.312026-09-02
Provisional income, NIIT, passive losses, safe harbourStatutory, not indexedIRC §§ 86(c), 469(i), 1411(b), 6654(d), 168(c); Treas. Reg. § 31.3402(g)-12026-09-02
County property tax ratesMedian 0.84% across 3,132 countiesUS Census Bureau, American Community Survey 5-year estimates2026-08-31
Alabama income tax3 brackets to 5.00%Alabama DOR, Form 40 Booklet 2025 (standard deduction chart p. 9; federal income tax deduction worksheet p. 31)2026-09-24
Alaska income taxNo income taxAlaska Department of Revenue2026-09-01
Arizona income taxFlat 2.50%Arizona DOR, Individual Income Tax Highlights and IRC conformity2026-09-01
Arkansas income tax5 brackets to 3.90%Arkansas DFA, Withholding Tax Formula Method, tax year 2026; 2025 Tax Tables (low-income tables, pages 24-25); Additional Tax Credit for Qualified Individuals Worksheet (R 10/10/2025); 2025 AR1000F/AR1000NR instructions, lines 26-382026-09-24
California income tax10 brackets to 13.30%FTB, 2026 Instructions for Form 540-ES2026-09-24
Colorado income taxFlat 4.40%Colorado DOR, Individual Income Tax Guide (January 2026)2026-09-01
Connecticut income tax7 brackets to 6.99%CT DRS, TPG-211 2026 Withholding Calculation Rules (rev. 12/25), in IP 2026(1): Tables A–E2026-09-24
Delaware income tax7 brackets to 6.60%Delaware Code, Title 30, §§ 1102(a)(14), 1108, 1110, 1114 and 11172026-09-25
District of Columbia income tax7 brackets to 10.75%DC Office of Tax and Revenue, 2026 D-40ES booklet (rev. 1 April 2026), Tax Rate Table; 2025 D-40 booklet, filing statuses and Calculation J (Schedule S)2026-09-25
Florida income taxNo income taxFlorida Department of Revenue2026-09-01
Georgia income taxFlat 4.99%Office of the Governor of Georgia, press release of 11 May 2026 on HB 4632026-09-01
Hawaii income tax12 brackets to 11.00%Hawaii DOT, tax tables and rate schedules for years beginning after 31 Dec 2024, and the 2026 payroll update2026-09-24
Idaho income taxFlat 5.30%Idaho State Tax Commission, Individual Income Tax Rate Schedule2026-09-01
Illinois income taxFlat 4.95%Illinois DOR, Booklet IL-700-T (2026) and bulletin FY 2026-152026-09-01
Indiana income taxFlat 2.95%Indiana DOR, Departmental Notice #1 and "Rates, Fees & Penalties"2026-09-01
Iowa income taxFlat 3.80%Iowa DOR, "IDR Announces 2026 Individual Income Tax and Interest Rates" and the withholding formula effective 1 January 20262026-09-01
Kansas income tax2 brackets to 5.58%K.S.A. 79-32,110, 79-32,119 and 79-32,121 (Kansas Revisor of Statutes, 2025 Supplement)2026-09-24
Kentucky income taxFlat 3.50%Kentucky DOR, "Kentucky DOR Announces 2026 Standard Deduction" and withholding formula 42A003 (10-2025)2026-09-01
Louisiana income taxFlat 3.00%Louisiana DOR, income tax reform FAQ2026-09-01
Maine income tax3 brackets to 7.15%Maine Revenue Services, State of Maine 2026 Individual Income Tax Rates (rev. 20 May 2026); 2026 phase-out worksheet (36 M.R.S. 5124-C)2026-09-24
Maryland income tax10 brackets to 6.50%Comptroller of Maryland: Withholding Tax Facts 2026 (rev. 12/25); 2025 Resident Tax Booklet, Exemption Amount Chart (10A); Tax Alert on the 2025 Legislative Session (rev. 22 Dec 2025)2026-09-24
Massachusetts income tax2 brackets to 9.00%Massachusetts DOR, "Massachusetts 4% Surtax on Taxable Income" (updated 1 June 2026) and "Personal Income Tax Exemptions" (updated 6 January 2026)2026-09-24
Michigan income taxFlat 4.25%Michigan Treasury, 446 Michigan Income Tax Withholding Guide 2026 (rev. 02-26); "Tax Year 2025 Information"; "State Individual Income Tax Rate for 2026 Tax Year Determined"2026-09-25
Minnesota income tax4 brackets to 9.85%Minnesota DOR, press release of 16 December 2025 on the 2026 brackets2026-09-01
Mississippi income tax2 brackets to 4.00%Mississippi DOR, Pub 89-700 — Withholding Income Tax Tables and Employer Instructions (rev. 01-2026); Form 80-100 instructions 2025, filing status for married persons and Tax Computation Schedule2026-09-25
Missouri income tax8 brackets to 4.70%Missouri DOR, 2026 and 2025 Missouri Withholding Tax Formulas; Form MO-1040 instructions 2025 (lines 7, 11-13, 26-30 and the 2025 tax chart, page 21); RSMo 143.1712026-09-25
Montana income tax2 brackets to 5.65%Montana DOR, "HB337: 2026–2027 Montana Individual Income Tax Changes" (14 Nov 2025); HB 337 (2025, ch. 227)2026-09-24
Nebraska income tax3 brackets to 4.55%Nebraska DOR, Form 1040N-ES 2026 (8-014-2025, rev. 11-2025), 2026 Nebraska Estimated Income Tax Rate Schedule2026-09-24
Nevada income taxNo income taxNevada Department of Revenue2026-09-01
New Hampshire income taxNo income taxNew Hampshire Department of Revenue2026-09-01
New Jersey income tax7 brackets to 10.75%NJ Division of Taxation, 2026 Form NJ-1040-ES — Rate Schedules2026-09-01
New Mexico income tax6 brackets to 5.90%NM TRD, "Personal Income Tax Rates for tax years starting 2025" (NMSA 7-2-7); PIT-1 instructions 2025, line 14 (NMSA 7-2-5.8)2026-09-24
New York income tax9 brackets to 10.90%NYS Department of Taxation and Finance, IT-2105-I (2026): New York State tax rates (page 10) and tax computation worksheets2026-09-24
North Carolina income taxFlat 3.99%NCDOR, Tax Rate Schedules2026-09-01
North Dakota income tax3 brackets to 2.50%ND Office of State Tax Commissioner, Form ND-1ES 2026 (SFN 28709, 12-2025), 2026 Tax Rate Schedules2026-09-24
Ohio income tax2 brackets to 2.75%Ohio Department of Taxation, 2025 IT 1040 instructions (exemption table; lines 9 and 12); 2026 estimated-tax worksheet; Tax Expenditure Report 2026–20272026-09-24
Oklahoma income tax4 brackets to 4.50%Oklahoma Tax Commission, Packet OW-2 (rev. 11-2025) — Table 7, Annual Payroll Period2026-09-01
Oregon income tax4 brackets to 9.90%Oregon DOR, Oregon Withholding Tax Formulas 150-206-436 (rev. 31 Dec 2025) and Publication OR-ESTIMATE 2026 (150-101-026, rev. 7 Oct 2025)2026-09-24
Pennsylvania income taxFlat 3.07%PA Department of Revenue, Personal Income Tax2026-09-01
Rhode Island income tax3 brackets to 5.99%RI Division of Taxation, ADV 2025-22 "Inflation-adjusted amounts set for Tax Year 2026" (not readable: security challenge)2026-09-24
South Carolina income tax2 brackets to 5.21%Act 110 of 2026 (H. 4216, ratified), S.C. Code 12-6-510(C) and 12-6-1140(15), 12-6-3330 and 12-6-5000; SCDOR, "Information about H. 4216"2026-09-25
South Dakota income taxNo income taxSouth Dakota Department of Revenue2026-09-01
Tennessee income taxNo income taxTennessee Department of Revenue2026-09-01
Texas income taxNo income taxTexas Department of Revenue2026-09-01
Utah income taxFlat 4.45%Utah Code 59-10-104 and 59-10-1018 (as amended by S.B. 60 and H.B. 77, 2026 General Session); BLS series SUUR0000SA02026-09-24
Vermont income tax4 brackets to 8.75%Vermont Department of Taxes, "Vermont Rate Schedules and Tax Tables" (schedules published for 2019–2025)2026-09-24
Virginia income tax4 brackets to 5.75%Virginia Tax, 2026 Form 760ES; "Deductions" page; 2026 Legislative Summary (HB 30, Special Session I, ch. 1); 2025 Form 760 instructions, line 17 and Spouse Tax Adjustment Worksheet2026-09-25
Washington income taxNo income taxWashington Department of Revenue2026-09-01
West Virginia income tax5 brackets to 4.58%W. Va. Code 11-21-4j (taxable years beginning on and after 1 January 2026) and 11-21-162026-09-24
Wisconsin income tax4 brackets to 7.65%Wisconsin DOR, 2026 Form 1-ES instructions (laws enacted as of 16 January 2026): standard deduction schedules and 2026 tax rate schedules2026-09-24
Wyoming income taxNo income taxWyoming Department of Revenue2026-09-01
Orlando — millage by levy, 2026 proposed17.9818 mills on most of the city; 8 combinations across 20 tax-roll codesOrange County Property Appraiser — 2026 Proposed Millage Rates, and Detailed View (printed 10 August 2026)2026-09-29
Orlando — millage by levy, 2025 final18.0878 mills on most of the cityOrange County Property Appraiser — 2025 Final Millage Rates, and Detailed View (printed 16 October 2025)2026-09-29
Florida — additional homestead exemption$25,000 on every levy plus $26,411 on non-school levies (2026)Florida Department of Revenue — Additional Homestead Exemption Adjustment (revised January 2026)2026-09-29
Florida — Save Our Homes cap2.7% for 2026Florida Department of Revenue — Save Our Homes (revised January 2026)2026-09-29
Florida — non-homestead residential cap10% a year, non-school levies onlyFlorida Department of Revenue — Chapters Relating to Ad Valorem Taxation (ss. 193.1554 and 196.031, F.S.)2026-09-29
Orlando — stormwater utility fee$0.12138 per sq ft of impervious area, fiscal 2027City of Orlando — Stormwater Utility Fee (FY2025–FY2028 rates)2026-09-29
Canada — federal income tax brackets5 bands, 14%–33%CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
British Columbia — lowest rate raised mid-year5.06% to 5.6% for 2026CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket)2026-09-08
Newfoundland and Labrador — basic personal amount raised$11,188 to $13,094CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket)2026-09-08
Prince Edward Island — new top bracket20% above $200,000CRA — T4127 Payroll Deductions Formulas, 123rd edition effective 1 July 2026 (British Columbia's 5.60% lowest rate, Newfoundland's $13,094 basic amount, PEI's new 20% bracket)2026-09-08
Alberta — income tax6 bands to 15%, basic amount $22,769CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
British Columbia — income tax7 bands to 20.5%, basic amount $13,216CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
New Brunswick — income tax4 bands to 19.5%, basic amount $13,664CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Newfoundland and Labrador — income tax8 bands to 21.8%, basic amount $13,094CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Nova Scotia — income tax5 bands to 21%, basic amount $11,932CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Northwest Territories — income tax4 bands to 14.05%, basic amount $18,198CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Nunavut — income tax4 bands to 11.5%, basic amount $19,659CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Manitoba — income tax3 bands to 17.4%, basic amount $15,780CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Yukon — income tax5 bands to 15%, basic amount $16,452CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Quebec — income tax4 bands to 25.75%, basic amount $18,952Revenu Québec — Income tax rates (2026)2026-09-07
Ontario — income tax5 bands to 13.16%, basic amount $12,989CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Prince Edward Island — income tax6 bands to 20%, basic amount $15,000CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
Saskatchewan — income tax3 bands to 14.5%, basic amount $20,381CRA — Current year tax rates and income brackets (2026), federal and provincial2026-09-02
CPP, CPP2 and EI — rates, ceilings and maximumsCPP 5.95% to $74,600, CPP2 4% to $85,000, EI 1.63% to $68,900CRA — CPP contribution rates, maximums and exemptions2026-09-02
GST, HST, PST, QST and RST13 jurisdictions, 5% to 15%CRA — Charge and collect the GST/HST: which rate to charge2026-09-07
Point-of-sale rebates and the small supplier threshold$30,000 general thresholdCRA — RC4022 General Information for GST/HST Registrants (point-of-sale rebates, small supplier threshold)2026-09-07
Land transfer tax5 jurisdictions charge it; Toronto adds a municipal layerOntario Ministry of Finance — Calculating Land Transfer Tax2026-09-07
RRSP, TFSA and FHSA limitsRRSP $33,810, TFSA $7,000, FHSA $8,000CRA — MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE2026-09-07
RRSP withdrawal withholding10% / 20% / 30% (5 / 10 / 15 in Quebec)CRA — Tax rates on RRSP withdrawals2026-09-07
Toronto — property tax rate0.7673% residential, 3 separate leviesCity of Toronto — Property tax rates and fees, 2026 Property Tax Rates2026-09-07
Hamilton — property tax rate1.5572% residential, 5 separate leviesCity of Hamilton — By-law 26-064, To Set and Levy the Rates of Taxation for the Year 20262026-09-07
Kitchener — property tax rate1.406% residential, 3 separate leviesCity of Kitchener — 2026 Final Tax Rates2026-09-07
Mississauga — property tax rate1.0879% residential, 3 separate leviesCity of Mississauga — By-law 0061-2026, Schedule A, 2026 Final Tax Rates and Levy2026-09-08
Calgary — property tax rate0.665% residential, 2 separate leviesCity of Calgary — Current property tax rates2026-09-07
Edmonton — property tax rate1.0364% residential, 3 separate leviesCity of Edmonton — Property tax breakdown, 2026 rates under Bylaw 214422026-09-07
Vancouver — property tax rate0.3364% residential, 6 separate leviesCity of Vancouver — Residential property tax rates2026-09-07
Ontario — property assessment valuation date1 January 2016, 10 years frozenMPAC — The Assessment Cycle (2026 taxes on 1 January 2016 values)2026-09-07
Ontario — education levy on property0.153%, identical in all 444 municipalitiesCity of Toronto — Property tax rates and fees, 2026 Property Tax Rates2026-09-07
Bonus withholding methodTax on the year with the bonus minus tax without it; the $5,000 flat-rate note applies to annual income, not the bonusCRA — T4127 Payroll Deductions Formulas, 122nd edition (the bonus method, and the $5,000 note on annual taxable income)2026-09-08
Employer EI multiplier1.4×, maximum $1,572CRA — EI premium rates and maximums, including the 1.4 employer multiplier2026-09-08
Self-employed CPP11.9%, maximum $8,461CRA — CPP contribution rates, maximums and exemptions (the self-employed rate and maximum)2026-09-08
Tax relief on contributionsBase CPP credited at the lowest rate; the enhancement and all of CPP2 deductedCRA — The Canada Pension Plan enhancement: what it means for the self-employed (the credit and deduction split)2026-09-08
CPP base rate cut announced9.9% to 9.5% on 1 January 2027CRA — T4127 Payroll Deductions Formulas, 123rd edition (the CPP base rate cut announced for 1 January 2027)2026-09-08
Ontario — tax on a private vehicle sale13% RST on the greater of price and the Red Book wholesale value; a trade-in does not reduce itGovernment of Ontario — Retail Sales Tax: specified vehicles (private sales, Red Book, trade-ins)2026-09-28
British Columbia — tax on a private vehicle salePST on a sliding scale, 12% to 20%, on the greater of price and Average wholesale value; less a trade-inProvince of British Columbia — Bulletin PST 308, PST on Vehicles (revised August 2026)2026-09-28
Quebec — tax on a private vehicle sale9.975% QST on the greater of price and Average wholesale price (Hebdo guide); a trade-in does not reduce itRevenu Québec — Purchase of a used road vehicle from an individual; from a dealer; trade-in between an individual and a dealer; estimated value of used road vehicles2026-09-28
Saskatchewan — tax on a private vehicle sale6% PST on the greater of price and the Red Book average retail price; less a trade-in; exempt up to $5,000Government of Saskatchewan — Information Bulletin PST-78, Private Vehicle Sales and Other Vehicle Transactions (revised August 2026), and PST-18, Commercial Vehicle Sales and Leases2026-09-28
Manitoba — tax on a private vehicle sale7% RST on the greater of price and the Black Book average wholesale price; with a trade-in, the net price and no book valueManitoba Finance — Information Bulletin RST 054, Privately Purchased Vehicles (revised August 2026), and Bulletin No. 012, Motor Vehicle and Trailer Dealers2026-09-28
Nova Scotia — tax on a private vehicle sale14% NSST on the greater of price and the Red Book average wholesale price; less a trade-inNova Scotia Provincial Tax Commission — Tax Information Guide 2006 (Nova Scotia Sales Tax on private purchases of motor vehicles, 14%) and Service Nova Scotia, Tax on Privately Purchased Vehicles (trades)2026-09-29
Newfoundland and Labrador — tax on a private vehicle sale15% RST on the greater of price and the Red Book average wholesale value; less a trade-inNewfoundland and Labrador Department of Finance — Information Circular RAA-UV-2021-11-09, Retail Sales Tax on Used Vehicles, and Motor Registration, Sales Tax on Vehicles2026-09-29
Prince Edward Island — tax on a private vehicle sale15% RST on the greater of price and the Red Book average wholesale value; less a trade-inPrince Edward Island — Retail Sales Tax Act, ss. 1(r), 15 and 16 (consolidated to 29 May 2026), and Revenue Tax Guide 1982026-09-29
British Columbia — PST on a dealer sale with a trade-inCharged on the price less the trade-in, at the rate set by the price before the trade-inProvince of British Columbia — Bulletin PST 116, Motor Vehicle Dealers and Leasing Companies (revised April 2026)2026-09-28
GST/HST on a car bought with a trade-inCharged on the price minus the trade-in allowance when the trade-in comes from someone who does not charge taxCRA — GST/HST in special cases: trade-ins (the net amount when the customer does not charge tax)2026-09-28
Luxury tax and trade-insThe trade-in is part of the consideration: the luxury tax is worked out on the full priceCRA — Notice LTN2, Subject vehicles under the Select Luxury Items Tax Act (taxable amount; trade-in example)2026-09-28
Canada — federal corporate tax rates9% small business, 15% general, limit $500,000CRA — Corporation tax rates (federal rates and the provincial table)2026-09-08
Provincial corporate tax rates13 jurisdictions, 0%–3% small business and 8%–15% generalCRA — Corporation tax rates (federal rates and the provincial table)2026-09-08
Passive income grind on the business limit$5 of limit per dollar above $50,000; gone at $150,000CRA — Corporation tax rates (federal rates and the provincial table)2026-09-08
Alberta — corporate tax rates2% small business, 8% generalGovernment of Alberta — Tax, levy and prescribed interest rates (Alberta administers its own corporate tax)2026-09-08
Quebec — small business deduction raisedMinimum rate 3.2% to 2.2% for years beginning after 29 April 2026Revenu Québec — Hausse du taux de la déduction pour petite entreprise (the 3.2% to 2.2% change)2026-09-08
Ontario — probate fee1.5% above $50,000Government of Ontario — Estate Administration Tax2026-09-08
Nova Scotia — probate fee1.695% above $100,000Courts of Nova Scotia — Courts of Probate taxes2026-09-08
British Columbia — probate fee1.4% above $50,000Probate Fee Act (British Columbia)2026-09-08
Saskatchewan — probate fee0.7% above $0Saskatchewan Courts — Probating an estate2026-09-08
Newfoundland and Labrador — probate fee0.6% above $1,000Supreme Court of Newfoundland and Labrador — Court service fees2026-09-08
Alberta — probate feeFlat scale capped at $525Government of Alberta — Court fees (surrogate grants)2026-09-08
Manitoba — probate feeNone based on estate valueCourt of King's Bench of Manitoba — Elimination of probate charges2026-09-08
Quebec — probate feeNone based on estate valueCRA — Death of an RRSP annuitant (the fair market value is income on the final return)2026-09-08
RRSP on deathFull fair market value is income on the final return, unless a qualifying survivor inherits itCRA — Death of an RRSP annuitant (the fair market value is income on the final return)2026-09-08
Federal dividend tax credit15.0198% eligible, 9.0301% other-than-eligible, of the grossed-up amountCRA — Federal dividend tax credit (line 40425): 6/11 of the gross-up on eligible dividends, 9/13 on other-than-eligible2026-09-08
Dividend gross-ups38% eligible, 15% other-than-eligibleCRA — Lines 12000 and 12010: the 38% and 15% gross-ups2026-09-08
Ontario — dividend tax credit10% eligible, 2.9863% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet ON428 (5006-D), 2025 edition2026-09-08
British Columbia — dividend tax credit12% eligible, 1.96% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet BC428 (5010-D), 2025 edition2026-09-08
Alberta — dividend tax credit8.12% eligible, 2.18% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet AB428 (5009-D), 2025 edition2026-09-08
Manitoba — dividend tax credit8% eligible, 0.7835% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet MB428 (5007-D), 2025 edition2026-09-08
Saskatchewan — dividend tax credit11% eligible, 2.519% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet SK428 (5008-D), 2025 edition2026-09-08
Newfoundland and Labrador — dividend tax credit6.3% eligible, 3.2% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NL428 (5001-D), 2025 edition2026-09-08
Prince Edward Island — dividend tax credit10.5% eligible, 1.3% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet PE428 (5002-D), 2025 edition2026-09-08
Nova Scotia — dividend tax credit8.85% eligible, 1.5% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NS428 (5003-D), 2025 edition2026-09-08
New Brunswick — dividend tax credit14% eligible, 2.75% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NB428 (5004-D), 2025 edition2026-09-08
Yukon — dividend tax credit12.02% eligible, 0.67% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet YT428 (5011-D), 2025 edition2026-09-08
Northwest Territories — dividend tax credit11.5% eligible, 6% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NT428 (5012-D), 2025 edition2026-09-08
Nunavut — dividend tax credit5.51% eligible, 2.61% other-than-eligibleCRA — Worksheets for Form 428, 2025 editions, one per province and territory (the provincial dividend tax credit rates) — Worksheet NU428 (5014-D), 2025 edition2026-09-08
Quebec — dividend tax credit11.7% eligible, 3.42% other-than-eligibleRevenu Québec — Line 415, dividend tax credit — Revenu Québec, line 415 (16.1460% and 3.9330% of the actual dividend)2026-09-08
Federal donation tax credit14% on the first $200, 29% above, 33% on top-bracket incomeCRA — Schedule 9, Donations and Gifts (the $200 threshold, the 29% and 33% tiers and the 75% of net income limit)2026-09-08
Alberta — donation tax credit60% on the first $200, 21% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form AB428 (5009-C), 2025 edition2026-09-08
British Columbia — donation tax credit5.06% on the first $200, 16.8% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Worksheet BC428 (5010-D), 2025 edition2026-09-08
Manitoba — donation tax credit10.8% on the first $200, 17.4% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form MB428 (5007-C), 2025 edition2026-09-08
New Brunswick — donation tax credit9.4% on the first $200, 17.95% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NB428 (5004-C), 2025 edition2026-09-08
Newfoundland and Labrador — donation tax credit8.7% on the first $200, 21.8% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NL428 (5001-C), 2025 edition2026-09-08
Northwest Territories — donation tax credit5.9% on the first $200, 14.05% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NT428 (5012-C), 2025 edition2026-09-08
Nova Scotia — donation tax credit8.79% on the first $200, 21% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NS428 (5003-C), 2025 edition2026-09-08
Nunavut — donation tax credit4% on the first $200, 11.5% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form NU428 (5014-C), 2025 edition2026-09-08
Ontario — donation tax credit5.05% on the first $200, 11.16% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form ON428 (5006-C), 2025 edition2026-09-08
Prince Edward Island — donation tax credit9.5% on the first $200, 19% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form PE428 (5002-C), 2025 edition2026-09-08
Quebec — donation tax credit20% on the first $200, 24% aboveRevenu Québec — Line 395, tax credits for donations and gifts (20% on the first $200, then 24% or 25.75%) — Revenu Québec, line 3952026-09-08
Saskatchewan — donation tax credit10.5% on the first $200, 14.5% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form SK428 (5008-C), 2025 edition2026-09-08
Yukon — donation tax credit6.4% on the first $200, 12.8% aboveCRA — Forms 428 and their worksheets, 2025 editions, one per province and territory (the provincial donation credit rates) — Form YT428 (5011-C), 2025 edition2026-09-08
Rental — capital cost allowanceClass 1 at 4%; cannot create a loss; half-year rule in year one; recaptured on saleCRA — T4036 Rental Income (CCA classes and rates, the half-year rule, the rule against creating a loss with CCA, and recapture on disposition)2026-09-08
Capital gains inclusion rate50% — the proposed increase to two thirds was cancelledCRA — T4037 Capital Gains guide, which states the inclusion rate as one-half and does not mention two-thirds2026-09-08
Capital gains — cancellation of the proposed increase"It was later announced that this proposed increase was cancelled"CRA — What's new for corporations: "It was later announced that this proposed increase was cancelled"2026-09-08
Lifetime capital gains exemption$1,250,000 (2025); indexation resumes 2026CRA — Line 25400, capital gains deduction (the lifetime capital gains exemption and its indexation)2026-09-08
British Columbia — 2026 rates, confirmed against the provinceSecond authority for the 5.60% lowest rateProvince of British Columbia — Personal income tax rates, 2026 tax year2026-09-08
Quebec — basic personal amount$18,952Revenu Québec — Source Deductions Return TP-1015.3-V (2026-01), basic personal amount2026-09-07
Quebec — QPP and QPIPQPP 6.3% base 5.3%, QPIP 0.43%, both on Revenu Québec figuresRevenu Québec — QPP maximum pensionable earnings and contribution rate; QPIP maximum insurable earnings and premium rate2026-09-07
Quebec — federal abatement16.5% of basic federal taxDepartment of Finance Canada — Quebec Abatement (16.5% of basic federal tax)2026-09-07
British Columbia — home owner grantClaimed annually; regular grant changes on 1 January 2027Province of British Columbia — Home owner grant2026-09-07
CPP2 — second additional contribution4% employee, 8% self-employed, ceiling $85,000CRA — Second additional CPP contribution (CPP2) rates and maximums2026-09-08
Self-employed EI — opt-in for special benefitsEmployee rate only, 12-month waiting period, no employer shareService Canada — EI special benefits for self-employed people: premiums2026-09-08
Deemed disposition on death and the spousal rolloverEverything is deemed sold at market value; property left to a spouse rolls over at costCRA — Taxable capital gains on property when someone dies (the deemed disposition and the spousal rollover)2026-09-08
Quebec — a notarial will needs no probateNo value-based probate tax in Quebec at allGouvernement du Québec — Notarial will (no probate required)2026-09-08
Rental — current versus capital expensesRepairs are deductible now; improvements are added to costCRA — Current or capital expenses (the distinction that decides what you may deduct this year)2026-09-08
Capital gains — the CRA reverted to one half"reverted to administering the currently enacted capital gains inclusion rate of one-half"CRA — Update on the administration of the proposed capital gains taxation changes: "reverted to administering the currently enacted capital gains inclusion rate of one-half"2026-09-08
Capital losses — carry-back, carry-forward and superficial lossesBack 3 years, forward indefinitely; a repurchase within 30 days deems the loss nilCRA — Capital losses and deductions (the three-year carry-back, the indefinite carry-forward and the superficial loss rule)2026-09-08

Why this table exists

Almost nothing in this category publishes its sources. When we audited it, sites ranking on the first page for "2026 income tax calculator" were serving the previous year's standard deduction while linking to the correct IRS page from the same screen — and there was no way for a reader to tell.

So every figure here names its document and its date. Not the department's home page: the specific publication, with a link, so you can open it and check the number rather than take our word for it.

The dates matter as much as the sources. State legislatures change rates on their own calendars and frequently backdate, so a figure verified in March and a figure verified in September carry different amounts of confidence — and a single site-wide "last updated" would be true of only one of them.

Of 42 states reviewed against their own department of revenue, 14 matched the compiled sources everyone uses and 22 did not. Those corrections are listed on the changelog with what changed and why.

The Canadian half of the table works the same way and is harder to assemble, because Canada devolves more of its tax. There is no national register of municipal property tax rates, of provincial dividend credits or of probate fees: each figure exists only in the by-law, form or court schedule of the body that levies it, so each row below names that document. Where one could not be read, the figure is not here — and the methodology page lists those gaps with the reason for each.

And the data itself, with a DOI

A table of sources asks you to take our reading of them on trust. So the data is also deposited in a public research repository, under a permanent identifier, where it can be downloaded, recalculated and used to contradict us without coming through this site.

DOI [10.5281/zenodo.22670573](https://doi.org/10.5281/zenodo.22670573) — Zenodo, published September 9, 2026, CC BY 4.0. Three files: condados.csv (3,132 rows), precios.csv (51 rows), comparativas.csv (1,275 rows).

The deposit records the exact commit of the engine that produced it, so the files can be regenerated byte for byte rather than merely believed. If a figure here is wrong, the deposit is what lets someone else prove it.

To cite it: Ruiz Quintero, P. (2026). US state and local tax, cost of living, and relocation comparisons (2026 tax year) [Data set]. Zenodo. https://doi.org/10.5281/zenodo.22670573

To link to it in general rather than to this version, use the concept DOI [10.5281/zenodo.22670572](https://doi.org/10.5281/zenodo.22670572), which always resolves to the most recent release.

Where to go next

Questions

Where do your federal figures come from?
The IRS revenue procedure for the tax year, read off the document itself rather than off a summary of it. The citation and link are in the table above, with the date we checked.
Where do state figures come from?
Each state's own department of revenue publication, read one state at a time. The table names the specific document for each, not the department home page.
Where do Canadian figures come from?
The CRA for federal figures, Revenu Québec for Quebec, each province for its own rates, and each city for its property tax — read off the by-law or rate schedule itself. Provincial dividend and donation credit rates come from each Form 428 and its worksheet, because those percentages are published nowhere else.
What if a figure has not been verified?
The page says so. A figure read off a primary source and a figure taken from a compilation are marked differently throughout the site, because "we have not looked" and "it does not exist" are different claims.
How often is this table updated?
Whenever a figure changes. Each row carries its own date rather than a site-wide timestamp, and every change is recorded in the tax data changelog.