Provincial/Territorial Income Tax Rates and Brackets for 2019

Except Nova Scotia, Prince Edwards Island and Saskatchewan 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 – $131,220 10.00%
$131,221 – $157,464 $13,122.00 + 12.00% for income over $131,220
$157,465 – $209,952 $16,271.28 + 13.00% for income over $157,464
$209,953 – $314,928 $23,094.72 + 14.00% for income over $209,952
over $314,928 $37,791.36 + 15.00% for income over $314,928
British Columbia 0 – $40,707 5.06%
$40,708 – $81,416 $2,059.77 + 7.70% for income over $40,707
$81,417 – $93,476 $5,194.37 + 10.50% for income over $81,416
$93,477 – $113,506 $6,460.67 + 12.29% for income over $93,476
$113,507 – $153,900 $8,922.35 + 14.70% for income over $113,506
over $153,901 $14,860.27 + 16.80% for income over $153,901
Manitoba 0 – $32,670 10.80%
$32,671 – $70,610 $3,528.36 + 12.75% for income over $32,670
over $70,610 $8,365.71 + 17.40% for income over $70,610
Newfoundland and Labrador 0 – $37,591 8.70%
$37,592 – $75,181 $3,270.42 + 14.50% for income over $37,591
$75,182 – $134,224 $8,720.97 + 15.80% for income over $75,181
$134,225 – $187,913 $18,049.76 + 17.30% for income over $134,224
over $187,913 $27,337.96 + 18.30% for income over $187,913
New Brunswick 0 – $42,592 9.68%
$42,593 – $85,184 $4,122.91 + 14.82% for income over $42,592
$85,185 – $138,491 $10,435.04 + 16.52% for income over $85,184
$138,492 – $157,778 $19,241.36 + 17.84% for income over $138,491
over $157,779 $22,682.16 + 20.30% for income over $157,779
Northwest Territories 0 – $43,137 5.90%
$43,138 – $86,277 $2,545.08 + 8.60% for income over $43,137
$86,278 – $140,267 $6,255.12 + 12.20% for income over $86,277
over $140,267 $12,841.90 + 14.05% for income over $140,267
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 – $45,414 4.00%
$45,415 – $90,829 $1,816.56 + 7.00% for income over $45,414
$90,830 – $147,667 $4,995.61 + 9.00% for income over $90,829
over $147,667 $10,111.03 + 11.50% for income over $147,667
Ontario 0 – $43,906 5.05%
$43,907 – $87,813 $2,217.25 + 9.15% for income over $43,906
$87,814 – $150,000 $2,217.25 + 11.16% for income over $87,813
$150,001 – $220,000 $6,234.74 + 12.16% for income over $150,000
over $220,000 $14,746.74 + 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 – $43,790 15.00%
$43,791 – $87,575 $6,568.50 + 20.00% for income over $43,790
$87,576 – $106,555 $15,325.50 + 24.00% for income over $87,575
over $106,555 $19,880.70 + 25.75% for income over $106,555
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 – $47,630 6.40%
$47,631 – $95,259 $3,048.32 + 9.00% for income over $47,630
$95,260 – $147,667 $7,334.93 + 10.90% for income over $95,259
$147,668 – $500,000 $13,047.40 + 12.80% for income over $147,667
over $500,000 $58,146.03 + 15.00% for income over $500,000