Provincial/Territorial Income Tax Rates and Brackets for 2018

Except Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts by a calculated inflation factor.

Provinces/territories Taxable income Rate(s)
Alberta 0 – $128,145 10.00%
$128,146 – $153,773 $12,814.50 + 12.00% for income over $128,145
$153,774 – $205,031 $15,889.86 + 13.00% for income over $153,773
$205,032 – $307,547 $22,553.40 + 14.00% for income over $205,031
over $307,547 $36,905.64 + 15.00% for income over $307,547
British Columbia 0 – $39,676 5.06%
$39,677 – $79,353 $2,007.61 + 7.70% for income over $39,676
$79,354 – $91,107 $5,062.73 + 10.50% for income over $79,353
$91,108 – $110,630 $6,296.90 + 12.29% for income over $91,107
$110,631 – $150,000 $8,696.28 + 14.70% for income over $110,630
over $150,001 $14,483.67 + 16.80% for income over $150,001
Manitoba 0 – $31,843 10.80%
$31,844 – $68,821 $3,439.04 + 12.75% for income over $31,843
over $68,821 $8,153.74 + 17.40% for income over $68,821
Newfoundland and Labrador 0 – $36,926 8.70%
$36,927 – $73,852 $3,212.56 + 14.50% for income over $36,926
$73,853 – $131,850 $8,566.83 + 15.80% for income over $73,852
$131,851 – $184,590 $17,730.52 + 17.30% for income over $131,850
over $184,590 $26,854.54 + 18.30% for income over $184,590
New Brunswick 0 – $41,675 9.68%
$41,676 – $83,351 $4,034.14 + 14.82% for income over $41,675
$83,352 – $135,510 $10,210.52 + 16.52% for income over $83,351
$135,511 – $154,382 $18,827.19 + 17.84% for income over $135,510
over $154,383 $22,193.95 + 20.30% for income over $154,383
Northwest Territories 0 – $42,209 5.90%
$42,210 – $84,420 $2,490.33 + 8.60% for income over $42,209
$84,421 – $137,248 $6,120.48 + 12.20% for income over $84,420
over $137,248 $12,565.49 + 14.05% for income over $137,248
Nova Scotia 0 – $29,590 8.79%
$29,591 – $59,180 $2,600.96 + 14.95% for income over $29,590
$59,181 – $93,000 $7,024.67 + 16.67% for income over $59,180
$93,001 – $150,000 $12,662.46 + 17.50% for income over $93,000
over $150,000 $22,637.46 + 21.00% for income over $150,000
Nunavut 0 – $44,437 4.00%
$44,438 – $88,874 $1,777.48 + 7.00% for income over $44,437
$88,875 – $144,488 $4,888.07 + 9.00% for income over $88,874
over $144,488 $9,893.33 + 11.50% for income over $144,488
Ontario 0 – $42,960 5.05%
$42,961 – $85,923 $2,169.48 + 9.15% for income over $42,960
$85,924 – $150,000 $2,169.48 + 11.16% for income over $85,923
$150,001 – $220,000 $6,100.59 + 12.16% for income over $150,000
over $220,000 $14,612.59 + 13.16% for income over $220,000
Prince Edward Island 0 – $31,984 9.80%
$31,985 – $63,969 $3,134.43 + 13.80% for income over $31,984
over $63,969 $7,548.36 + 16.70% for income over $63,969
Quebec 0 – $43,055 15.00%
$43,056 – $86,105 $6,458.25 + 20.00% for income over $43,055
$86,106 – $104,765 $15,068.25 + 24.00% for income over $86,105
over $104,765 $19,546.65 + 25.75% for income over $104,765
Saskatchewan 0 – $45,225 10.50%
$45,226 – $129,214 $4,748.63 + 12.50% for income over $45,225
over $129,214 $15,247.25 + 14.50% for income over $129,214
Yukon 0 – $46,605 6.40%
$46,606 – $93,208 $2,982.72 + 9.00% for income over $46,605
$93,209 – $144,489 $7,176.99 + 10.90% for income over $93,208
$144,490 – $500,000 $12,766.62 + 12.80% for income over $144,489
over $500,000 $58,272.03 + 15.00% for income over $500,000