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)
Alberta0 – $131,22010.00%
$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 Columbia0 – $40,7075.06%
$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
Manitoba0 – $32,67010.80%
$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 Labrador0 – $37,5918.70%
$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 Brunswick0 – $42,5929.68%
$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 Territories0 – $43,1375.90%
$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 Scotia0 – $29,5908.79%
$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
Nunavut0 – $45,4144.00%
$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
Ontario0 – $43,9065.05%
$43,907 – $87,813$2,217.25 + 9.15% for income over $43,906
$87,814 – $150,000$6,234.74 + 11.16% for income over $87,813
$150,001 – $220,000$13,174.81 + 12.16% for income over $150,000
over $220,000$21,686.81 + 13.16% for income over $220,000
Prince Edward Island0 – $31,9849.80%
$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
Quebec0 – $43,79015.00%
$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
Saskatchewan0 – $45,22510.50%
$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
Yukon0 – $47,6306.40%
$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