Federal income tax rates are the same in all Canadian provinces and territories. Choose are year to check income tax rates you are interested in and use one of income tax calculator to check your payable taxes for current year.
Federal income tax rates 2023
In 2023 Canadian federal income tax brackets and base amount were indexed by 1.063 factor. I.e. all tax brackets and base amount were increased by 6.3%.
Federal personal base amount is $15,000.
| Taxable income | Rate |
|---|---|
| 0 – $53,359 | 15.00% |
| $53,359 – $106,717 | $5,753.85 + 20.50% for income over $53,359 |
| $106,717 – $165,430 | $16,692.24 + 26.00% for income over $106,717 |
| $165,430 – $235,675 | $31,957.62 + 29.00% for income over $165,430 |
| over $235,675 | $52,328.67 + 33.00% for income of $235,675 and over |
Federal income tax rates 2022
In 2022 Canadian federal income tax brackets and base amount were indexed by 1.024 factor. I.e. all tax brackets and base amount were increased by 2.4%.
Federal personal base amount is $14,398.
| Taxable income | Rate |
|---|---|
| 0 – $50,197 | 15.00% |
| $50,197 – $100,392 | $5,369.85 + 20.50% for income over $50,197 |
| $100,392 – $155,625 | $15,659.83 + 26.00% for income over $100,392 |
| $155,625 – $221,708 | $30,020.41 + 29.00% for income over $155,625 |
| over $221,708 | $49,184.48 + 33.00% for income of $221,708 and over |
Federal income tax rates 2021
In 2021 Canadian federal income tax brackets and base amount were indexed by 1.011 factor. I.e. all tax brackets and base amount were increased by 1%.
Federal personal base amount is $13,808.
| Taxable income | Rate |
|---|---|
| 0 – $49020 | 15.00% |
| $49,020 – $98,040 | $5,281.80 + 20.50% for income over $49,020 |
| $98,040 – $151,979 | $15,330.90 + 26.00% for income over $98,040 |
| $151,979 – $216,512 | $29,355.04 + 29.00% for income over $151,979 |
| over $216,512 | $48,069.61 + 33.00% for income of $216,512 and over |
Federal income tax rates 2020
In 2020 Canadian federal income tax brackets and base amount were indexed by 1.019 factor. I.e. all tax brackets and base amount were increased by 1.9%.
Federal personal base amount is $13,229.
| Taxable income | Rate |
|---|---|
| 0 – $48535 | 15.00% |
| $47,631 – $97,069 | $5,295.90 + 20.50% for income over $48,535 |
| $97,070 – $150,473 | $15,245.37 + 26.00% for income over $97,069 |
| $150,474 – $214,368 | $29,130.41 + 29.00% for income over $150,473 |
| over $214,369 | $47,659.96 + 33.00% for income of $214,369 and over |
Federal income tax rates 2019
In 2019 Canadian federal income tax brackets and base amount were increased by 2.2%.
Federal personal base amount is $12,069.
| Taxable income | Rate |
|---|---|
| 0 – $47630 | 15.00% |
| $47,631 – $95,259 | $5,334.15 + 20.50% for income over $47,630 |
| $95,260 – $147,667 | $15,098.10 + 26.00% for income over $95,259 |
| $147,668 – $210,371 | $28,724.18 + 29.00% for income over $147,667 |
| over $210,372 | $46,908.34 + 33.00% for income of $210,372 and over |
Federal income tax rates 2018
In 2018 Canadian federal income tax brackets and base amount were increased by 1.5%.
Federal personal base amount is $11,809.
| Taxable income | Rate |
|---|---|
| 0 – $46605 | 15.00% |
| $46,606 – $93,208 | $5,219.40 + 20.50% for income over $46,605 |
| $93,209 – $144,489 | $14,773.02 + 26.00% for income over $93,208 |
| $144,490 – $205,842 | $28,106.08 + 29.00% for income over $144,489 |
| over $205,843 | $45,898.45 + 33.00% for income of $205,843 and over |
Federal income tax rates 2017
In 2017 Canadian federal income tax brackets and base amount were increased by 1.4%.
Federal personal base amount is $11,474.
| Taxable income | Rate |
|---|---|
| 0 – $45916 | 15.00% |
| $45,917 – $91,831 | $5,142.15 + 20.50% for income over $45,916 |
| $91,832 – $142,353 | $14,554.73 + 26.00% for income over $91,831 |
| $142,354 – $202,800 | $27,690.45 + 29.00% for income over $142,353 |
| over $202,801 | $45,220.08 + 33.00% for income of $202,801 and over |
Federal income tax rates 2016
In 2016 Canadian federal income tax brackets and base amount were increased by ~1.3%.
Federal personal base amount is $11,474.
| Taxable income | Rate |
|---|---|
| 0 – $45282 | 15.00% |
| $45283 – $90563 | $5071.20 + 20.50% for income over $45282 |
| $90564 – $140388 | $14353.60 + 26.00% for income over $90563 |
| $140389 – $200000 | $27987.52 + 29.00% for income over $140388 |
| over $200001 | $45275.00 + 33.00% for income over $200001 |
Federal income tax rates 2015
In 2015 Canadian federal income tax brackets and base amount were increased by ~1.7%.
Federal personal base amount is $11,327.
| Taxable income | Rate |
|---|---|
| 0 – $44701 | 15.00% |
| $44702 – $89401 | $5006.10 + 22.00% for income over $44701 |
| $89402 – $138586 | $14840.10 + 26.00% for income over $89401 |
| over $138586 | $27628.20 + 29.00% for income over $138586 |
Federal income tax rates 2014
In 2014 Canadian federal income tax brackets and base amount were increased by ~1%.
Federal personal base amount is $11,138.
| Taxable income | Rate |
|---|---|
| 0 – $43,953 | 15.00% |
| $43,954 – $87,907 | $4,922 + 22.00% for income over $43,954 |
| $87,908 – $136,270 | $14,592 + 26.00% for income over $87,907 |
| over $136,270 | $27,167 + 29.00% for income over $136,270 |
Federal income tax rates 2013
In 2013 all income tax brackets and base amount were increased by ~2%. It means people should pay less taxes if their salary won’t increase during year 2013. For example somebody earns $50,000 annually. In 2012 payable federal taxes were $6,387 and in year 2013 payable federal taxes will be almost $100 lower, i.e. $6,295
| Taxable income | Rate |
|---|---|
| 0 – $43,561 | 15.00% |
| $43,562 – $87,123 | $4,878.45 + 22.00% for income over $43,561 |
| $87,124 – $13,5054 | $14,462.09 + 26.00% for income over $87,123 |
| over $135,054 | $26,924.15 + 29.00% for income over $135,054 |
Federal income tax rates 2012
| Taxable income | Rate |
|---|---|
| 0 – $42,707 | 15.00% |
| $42,708 – $85,414 | $4,782.75 + 22.00% for income over $42,707 |
| $85,415 – $132,406 | $14,178.29 + 26.00% for income over $85,414 |
| over $132,406 | $26,396.21 + 29.00% for income over $132,406 |