Personal income tax brackets in Canada vary from province or territory tax payer resides. Calculations in these tables are done without taking personal base amount into account. Federal taxes are also calculated separately. Check our income tax calculator to see how much taxes you should pay.
Provincial income tax rates and brackets - current and previous years
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Tax rates and brackets 2023
Except Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts for 2023 tax year.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $142,292 | 10.00% |
| $142,293 – $170,751 | $14,229.20 + 12.00% for income over $142,292 | |
| $170,752 – $227,668 | $17,644.16 + 13.00% for income over $170,751 | |
| $227,669 – $341,502 | $25,043.24 + 14.00% for income over $227,668 | |
| over $341,502 | $40,979.86 + 15.00% for income over $341,502 | |
| British Columbia | 0 – $45,654 | 5.06% |
| $45,655 – $91,310 | $2,310.09 + 7.70% for income over $45,654 | |
| $91,311 – $104,835 | $5,825.53 + 10.50% for income over $91,310 | |
| $104,836 – $127,299 | $7,245.55 + 12.29% for income over $104,835 | |
| $127,300 – $172,602 | $10,006.25 + 14.70% for income over $127,299 | |
| $172,603 – $240,716 | $16,665.64 + 16.80% for income over $172,602 | |
| over $240,716 | $16,665.64 + 20.50% for income over $240,716 | |
| Manitoba | 0 – $36,842 | 10.80% |
| $36,843 – $79,625 | $3,978.94 + 12.75% for income over $36,842 | |
| over $79,625 | $9,433.64 + 17.40% for income over $79,625 | |
| Newfoundland and Labrador | 0 – $41,457 | 8.70% |
| $41,458 – $82,913 | $3,606.76 + 14.50% for income over $41,457 | |
| $82,914 – $148,027 | $9,617.73 + 15.80% for income over $82,913 | |
| $148,028 – $207,239 | $19,905.59 + 17.80% for income over $148,027 | |
| $207,240 – $264,750 | $30,445.15 + 19.80% for income over $207,239 | |
| $264,751 – $529,500 | $41,832.13 + 20.80% for income over $264,750 | |
| $529,501 – $1,059,000 | $96,899.92 + 21.30% for income over $529,500 | |
| over $1,059,000 | $30,445.15 + 21.80% for income over $1,059,000 | |
| New Brunswick | 0 – $47,715 | 9.40% |
| $47,716 – $95,431 | $4,485.21 + 14.00% for income over $47,715 | |
| $95,432 – $176,756 | $11,165.31 + 16.00% for income over $95,431 | |
| over $176,756 | $30,445.15 + 19.50% for income over $176,756 | |
| Northwest Territories | 0 – $48,326 | 5.90% |
| $48,327 – $96,655 | $2,851.23 + 8.60% for income over $48,326 | |
| $96,656 – $157,139 | $7,007.44 + 12.20% for income over $96,655 | |
| over $157,139 | $14,386.37 + 14.05% for income over $157,139 | |
| 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 | $7,024.52 + 16.67% for income over $59,180 | |
| $93,001 – $150,000 | $12,662.14 + 17.50% for income over $93,000 | |
| over $150,000 | $22,636.97 + 21.00% for income over $150,000 | |
| Nunavut | 0 – $50,877 | 4.00% |
| $50,878 – $101,754 | $2,035.08 + 7.00% for income over $50,877 | |
| $101,755 – $165,429 | $5,596.40 + 9.00% for income over $101,754 | |
| over $165,429 | $11,327.06 + 11.50% for income over $165,429 | |
| Ontario | 0 – $49,231 | 5.05% |
| $49,232 – $98,463 | $2,486.17 + 9.15% for income over $49,231 | |
| $98,464 – $150,000 | $6,990.80 + 11.16% for income over $98,463 | |
| $150,001 – $220,000 | $12,742.22 + 12.16% for income over $150,000 | |
| over $220,000 | $21,254.10 + 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 | $7,548.22 + 16.70% for income over $63,969 | |
| Quebec | 0 – $49,275 | 14.00% |
| $49,276 – $98,540 | $6,898.50 + 19.00% for income over $49,275 | |
| $98,541 – $119,910 | $16,258.66 + 24.00% for income over $98,540 | |
| over $119,910 | $21,387.22 + 25.75% for income over $119,910 | |
| Saskatchewan | 0 – $49,720 | 10.50% |
| $49,721 – $142,058 | $5,220.60 + 12.50% for income over $49,720 | |
| over $142,058 | $16,762.73 + 14.50% for income over $142,058 | |
| Yukon | 0 – $53,359 | 6.40% |
| $53,360 – $106,717 | $3,414.98 + 9.00% for income over $53,359 | |
| $106,718 – $165,430 | $8,217.11 + 10.90% for income over $106,717 | |
| $165,431 – $500,000 | $14,616.71 + 12.80% for income over $165,430 | |
| over $500,000 | $57,441.55 + 15.00% for income over $500,000 |
Tax rates and brackets 2022
Except Alberta, Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts for 2022 tax year.
| 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 – $43,070 | 5.06% |
| $43,071 – $86,140 | $2,179.34 + 7.70% for income over $43,070 | |
| $86,141 – $98,899 | $5,495.73 + 10.50% for income over $86,140 | |
| $98,900 – $120,091 | $6,835.43 + 12.29% for income over $98,899 | |
| $120,092 – $162,828 | $9,439.92 + 14.70% for income over $120,091 | |
| $162,829 – $227,086 | $15,722.26 + 16.80% for income over $162,828 | |
| over $227,086 | $15,722.26 + 20.50% for income over $227,086 | |
| Manitoba | 0 – $34,431 | 10.80% |
| $34,432 – $74,415 | $3,718.55 + 12.75% for income over $34,431 | |
| over $74,415 | $8,816.51 + 17.40% for income over $74,415 | |
| Newfoundland and Labrador | 0 – $39,147 | 8.70% |
| $39,148 – $78,294 | $3,405.79 + 14.50% for income over $39,147 | |
| $78,295 – $139,780 | $9,082.10 + 15.80% for income over $78,294 | |
| $139,781 – $195,693 | $18,796.89 + 17.30% for income over $139,780 | |
| $195,694 – $250,000 | $28,469.84 + 17.30% for income over $195,693 | |
| $250,001 – $500,000 | $37,864.95 + 17.30% for income over $250,000 | |
| $500,001 – $1,000,000 | $81,114.95 + 17.30% for income over $500,000 | |
| over $1,000,000 | $28,469.84 + 18.30% for income over $1,000,000 | |
| New Brunswick | 0 – $44,887 | 9.40% |
| $44,888 – $89,775 | $4,219.38 + 14.82% for income over $44,887 | |
| $89,776 – $145,955 | $10,871.63 + 16.52% for income over $89,775 | |
| $145,956 – $166,280 | $20,152.40 + 17.84% for income over $145,955 | |
| over $166,280 | $23,778.20 + 20.30% for income over $166,280 | |
| Northwest Territories | 0 – $45,462 | 5.90% |
| $45,463 – $90,927 | $2,682.26 + 8.60% for income over $45,462 | |
| $90,928 – $147,826 | $6,592.16 + 12.20% for income over $90,927 | |
| over $147,826 | $13,533.72 + 14.05% for income over $147,826 | |
| 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 | $7,024.52 + 16.67% for income over $59,180 | |
| $93,001 – $150,000 | $12,662.14 + 17.50% for income over $93,000 | |
| over $150,000 | $22,636.97 + 21.00% for income over $150,000 | |
| Nunavut | 0 – $47,862 | 4.00% |
| $47,863 – $95,724 | $1,914.48 + 7.00% for income over $47,862 | |
| $95,725 – $155,625 | $5,264.75 + 9.00% for income over $95,724 | |
| over $155,625 | $10,655.75 + 11.50% for income over $155,625 | |
| Ontario | 0 – $46,226 | 5.05% |
| $46,227 – $92,454 | $2,334.41 + 9.15% for income over $46,226 | |
| $92,455 – $150,000 | $6,564.18 + 11.16% for income over $92,454 | |
| $150,001 – $220,000 | $12,986.21 + 12.16% for income over $150,000 | |
| over $220,000 | $21,498.08 + 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 | $7,548.22 + 16.70% for income over $63,969 | |
| Quebec | 0 – $46,295 | 15.00% |
| $46,296 – $92,580 | $6,944.25 + 20.00% for income over $46,295 | |
| $92,581 – $112,655 | $16,201.05 + 24.00% for income over $92,580 | |
| over $112,655 | $21,018.81 + 25.75% for income over $112,655 | |
| Saskatchewan | 0 – $46,773 | 10.50% |
| $46,774 – $133,638 | $4,911.17 + 12.50% for income over $46,773 | |
| over $133,638 | $15,769.17 + 14.50% for income over $133,638 | |
| Yukon | 0 – $50,197 | 6.40% |
| $50,198 – $100,392 | $3,212.61 + 9.00% for income over $50,197 | |
| $100,393 – $155,625 | $7,730.07 + 10.90% for income over $100,392 | |
| $155,626 – $500,000 | $13,750.36 + 12.80% for income over $155,625 | |
| over $500,000 | $57,830.23 + 15.00% for income over $500,000 |
Tax rates and brackets 2021
Except Alberta, Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts for 2021 tax year.
| 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 – $42,184 | 5.06% |
| $42,185 – $84,369 | $2,134.51 + 7.70% for income over $42,184 | |
| $84,370 – $96,866 | $5,382.76 + 10.50% for income over $84,369 | |
| $96,867 – $117,623 | $6,694.94 + 12.29% for income over $96,866 | |
| $117,624 – $159,483 | $9,245.98 + 14.70% for income over $117,623 | |
| $159,484 – $222,420 | $15,399.40 + 16.80% for income over $159,483 | |
| over $222,421 | $15,399.40 + 20.50% for income over $222,421 | |
| Manitoba | 0 – $33,723 | 10.80% |
| $33,724 – $72,885 | $3,642.08 + 12.75% for income over $33,723 | |
| over $72,885 | $8,635.24 + 17.40% for income over $72,885 | |
| Newfoundland and Labrador | 0 – $38,081 | 8.70% |
| $38,082 – $76,161 | $3,313.05 + 14.50% for income over $38,081 | |
| $76,162 – $135,973 | $8,834.65 + 15.80% for income over $76,161 | |
| $135,974 – $190,363 | $18,284.94 + 17.30% for income over $135,973 | |
| over $190,363 | $27,694.41 + 18.30% for income over $190,363 | |
| New Brunswick | 0 – $43,835 | 9.68% |
| $43,836 – $87,671 | $4,243.23 + 14.82% for income over $43,835 | |
| $87,672 – $142,534 | $10,739.72 + 16.52% for income over $87,671 | |
| $142,535 – $162,383 | $19,803.09 + 17.84% for income over $142,534 | |
| over $162,384 | $23,344.15 + 20.30% for income over $162,384 | |
| Northwest Territories | 0 – $44,396 | 5.90% |
| $44,397 – $88,796 | $2,619.36 + 8.60% for income over $44,396 | |
| $88,797 – $144,362 | $6,437.76 + 12.20% for income over $88,796 | |
| over $144,362 | $13,216.82 + 14.05% for income over $144,362 | |
| 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 – $46,740 | 4.00% |
| $46,741 – $93,480 | $1,869.60 + 7.00% for income over $46,740 | |
| $93,481 – $151,978 | $5,141.40 + 9.00% for income over $93,480 | |
| over $151,978 | $10,406.22 + 11.50% for income over $151,978 | |
| Ontario | 0 – $45,142 | 5.05% |
| $45,143 – $90,287 | $2,279.67 + 9.15% for income over $45,142 | |
| $90,288 – $150,000 | $6,410.44 + 11.16% for income over $90,287 | |
| $150,001 – $220,000 | $13,074.41 + 12.16% for income over $150,000 | |
| over $220,000 | $21,586.41 + 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 – $45,105 | 15.00% |
| $45,106 – $90,200 | $6,765.75 + 20.00% for income over $45,105 | |
| $90,201 – $109,755 | $15,784.75 + 24.00% for income over $90,200 | |
| over $109,755 | $20,477.95 + 25.75% for income over $109,755 | |
| Saskatchewan | 0 – $45,677 | 10.50% |
| $45,678 – $130,506 | $4,796.09 + 12.50% for income over $45,677 | |
| over $130,506 | $15,399.71 + 14.50% for income over $130,506 | |
| Yukon | 0 – $49,020 | 6.40% |
| $49,021 – $98,040 | $3,137.28 + 9.00% for income over $49,020 | |
| $98,041 – $151,978 | $7,549.08 + 10.90% for income over $98,040 | |
| $151,979 – $500,000 | $13,428.32 + 12.80% for income over $151,978 | |
| over $500,000 | $57,975.14 + 15.00% for income over $500,000 |
Tax rates and brackets 2020
Except Alberta, Nova Scotia, Prince Edwards Island and Saskatchewan all other provinces and territories indexed their tax brackets and basic personal amounts for 2020 tax year.
| 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 – $41,725 | 5.06% |
| $41,726 – $83,451 | $2,111.29 + 7.70% for income over $41,725 | |
| $83,452 – $95,812 | $5,324.19 + 10.50% for income over $83,451 | |
| $95,813 – $116,344 | $6,622.09 + 12.29% for income over $95,812 | |
| $116,345 – $157,748 | $9,145.47 + 14.70% for income over $116,344 | |
| $157,749 – $220,000 | $15,231.86 + 16.80% for income over $157,748 | |
| over $220,001 | $15,231.86 + 20.50% for income over $220,001 | |
| Manitoba | 0 – $33,389 | 10.80% |
| $33,390 – $72,164 | $3,606.01 + 12.75% for income over $33,389 | |
| over $72,164 | $8,549.82 + 17.40% for income over $72,164 | |
| Newfoundland and Labrador | 0 – $37,929 | 8.70% |
| $37,930 – $75,858 | $3,299.82 + 14.50% for income over $37,929 | |
| $75,859 – $135,432 | $8,799.53 + 15.80% for income over $75,858 | |
| $135,433 – $189,604 | $18,212.22 + 17.30% for income over $135,432 | |
| over $189,604 | $27,583.98 + 18.30% for income over $189,604 | |
| New Brunswick | 0 – $43,401 | 9.68% |
| $43,402 – $86,803 | $4,201.22 + 14.82% for income over $43,401 | |
| $86,804 – $141,122 | $10,633.39 + 16.52% for income over $86,803 | |
| $141,123 – $160,776 | $19,606.89 + 17.84% for income over $141,122 | |
| over $160,777 | $23,113.17 + 20.30% for income over $160,777 | |
| Northwest Territories | 0 – $43,957 | 5.90% |
| $43,958 – $87,916 | $2,593.46 + 8.60% for income over $43,957 | |
| $87,917 – $142,932 | $6,373.94 + 12.20% for income over $87,916 | |
| over $142,932 | $13,085.89 + 14.05% for income over $142,932 | |
| 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 – $46,277 | 4.00% |
| $46,278 – $92,555 | $1,851.08 + 7.00% for income over $46,277 | |
| $92,556 – $150,473 | $5,090.54 + 9.00% for income over $92,555 | |
| over $150,473 | $10,303.16 + 11.50% for income over $150,473 | |
| Ontario | 0 – $44,740 | 5.05% |
| $44,741 – $89,482 | $2,259.37 + 9.15% for income over $44,740 | |
| $89,483 – $150,000 | $6,353.26 + 11.16% for income over $89,482 | |
| $150,001 – $220,000 | $13,107.07 + 12.16% for income over $150,000 | |
| over $220,000 | $21,619.07 + 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 – $44,545 | 15.00% |
| $44,546 – $89,080 | $6,681.75 + 20.00% for income over $44,545 | |
| $89,081 – $108,390 | $15,588.75 + 24.00% for income over $89,080 | |
| over $108,390 | $20,223.15 + 25.75% for income over $108,390 | |
| 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 – $48,535 | 6.40% |
| $48,536 – $97,069 | $3,106.24 + 9.00% for income over $48,535 | |
| $97,070 – $151,473 | $7,474.30 + 10.90% for income over $97,069 | |
| $151,474 – $501,000 | $13,404.34 + 12.80% for income over $151,473 | |
| over $500,000 | $58,143.79 + 15.00% for income over $500,000 |
Tax rates and brackets 2019
| 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 |
Tax rates and brackets 2018
| 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 |
Tax rates and brackets 2017
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $126,625 | 10.00% |
| $126,626 – $151,950 | $12,662.50 + 12.00% for income over $126,625 | |
| $151,951 – $202,600 | $15,701.50 + 13.00% for income over $151,950 | |
| $202,601 – $303,900 | $22,286.00 + 14.00% for income over $202,600 | |
| over $303,900 | $36,468.00 + 15.00% for income over $303,900 | |
| British Columbia | 0 – $38,898 | 5.06% |
| $38,899 – $77,797 | $1,968.24 + 7.70% for income over $38,898 | |
| $77,798 – $89,320 | $4,963.46 + 10.50% for income over $77,797 | |
| $89,321 – $108,460 | $6,173.38 + 12.29% for income over $89,320 | |
| over $108,461 | $8,525.68 + 14.70% for income over $108,461 | |
| Manitoba | 0 – $31,465 | 10.80% |
| $31,466 – $68,005 | $3,398.22 + 12.75% for income over $31,465 | |
| over $68,005 | $8,057.07 + 17.40% for income over $68,005 | |
| Newfoundland and Labrador | 0 – $35,851 | 8.70% |
| $35,852 – $71,701 | $3,119.04 + 14.50% for income over $35,851 | |
| $71,702 – $128,010 | $8,317.29 + 15.80% for income over $71,701 | |
| $128,011 – $179,214 | $17,214.11 + 17.30% for income over $128,010 | |
| over $179,214 | $26,072.40 + 18.30% for income over $179,214 | |
| New Brunswick | 0 – $41,059 | 9.68% |
| $41,060 – $82,119 | $3,974.51 + 14.82% for income over $41,059 | |
| $82,120 – $133,507 | $10,059.60 + 16.52% for income over $82,119 | |
| $133,508 – $152,100 | $18,548.90 + 17.84% for income over $133,507 | |
| over $152,101 | $21,865.89 + 20.30% for income over $152,101 | |
| Northwest Territories | 0 – $41,585 | 5.90% |
| $41,586 – $83,172 | $2,453.52 + 8.60% for income over $41,585 | |
| $83,173 – $135,219 | $6,030.00 + 12.20% for income over $83,172 | |
| over $135,219 | $12,379.73 + 14.05% for income over $135,219 | |
| 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 – $43,780 | 4.00% |
| $43,781 – $87,560 | $1,751.20 + 7.00% for income over $43,780 | |
| $87,561 – $142,353 | $4,815.80 + 9.00% for income over $87,560 | |
| over $142,353 | $9,747.17 + 11.50% for income over $142,353 | |
| Ontario | 0 – $42,201 | 5.05% |
| $42,202 – $84,404 | $2,131.15 + 9.15% for income over $42,201 | |
| $84,405 – $150,000 | $2,131.15 + 11.16% for income over $84,404 | |
| $150,001 – $220,000 | $5,992.73 + 12.16% for income over $150,000 | |
| over $220,000 | $14,504.73 + 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 – $42,705 | 15.00% |
| $42,706 – $85,405 | $6,405.75 + 20.00% for income over $42,705 | |
| $85,406 – $103,915 | $14,945.75 + 24.00% for income over $85,405 | |
| over $103,915 | $19,388.15 + 25.75% for income over $103,915 | |
| Saskatchewan | 0 – $45,225 | 11.00% |
| $45,226 – $129,214 | $4,974.75 + 13.00% for income over $45,225 | |
| over $129,214 | $15,893.32 + 15.00% for income over $129,214 | |
| Yukon | 0 – $45,916 | 6.40% |
| $45,917 – $91,831 | $2,938.62 + 9.00% for income over $45,916 | |
| $91,832 – $142,353 | $7,070.97 + 10.90% for income over $91,831 | |
| $142,354 – $500,000 | $12,577.87 + 12.80% for income over $142,353 | |
| over $500,000 | $58,356.69 + 15.00% for income over $500,000 |
Tax rates and brackets 2016
Except Manitoba, Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $125,000 | 10.00% |
| $125,001 – $150,000 | $12,500.00 + 12.00% for income over $125,000 | |
| $150,001 – $200,000 | $15,500.00 + 13.00% for income over $150,000 | |
| $200,001 – $300,000 | $22,000.00 + 14.00% for income over $200,000 | |
| over $300,000 | $36,000.00 + 15.00% for income over $300,000 | |
| British Columbia | 0 – $38,210 | 5.06% |
| $38,211 – $76,421 | $1,933.43 + 7.70% for income over $38,210 | |
| $76,422 – $87,741 | $4,875.67 + 10.50% for income over $76,421 | |
| $87,742 – $106,543 | $6,064.27 + 12.29% for income over $87,741 | |
| over $106,544 | $8,375.04 + 14.70% for income over $106,544 | |
| Manitoba | 0 – $31,000 | 10.80% |
| $31,001 – $67,000 | $3,348.00 + 12.75% for income over $31,000 | |
| over $67,000 | $7,938.00 + 17.40% for income over $67,000 | |
| Newfoundland and Labrador | 0 – $35,148 | 8.20% |
| $35,149 – $70,295 | $2,882.14 + 13.50% for income over $35,148 | |
| $70,296 – $125,500 | $7,626.98 + 14.55% for income over $70,295 | |
| $125,501 – $175,700 | $15,659.31 + 15.80% for income over $125,500 | |
| over $175,700 | $23,590.91 + 16.80% for income over $175,700 | |
| New Brunswick | 0 – $40,492 | 9.68% |
| $40,493 – $80,985 | $3,919.63 + 14.82% for income over $40,492 | |
| $80,986 – $131,664 | $9,920.69 + 16.52% for income over $80,985 | |
| $131,665 – $150,000 | $18,292.86 + 17.84% for income over $131,664 | |
| over $150,001 | $21,564.00 + 20.30% for income over $150,001 | |
| Northwest Territories | 0 – $41,011 | 5.90% |
| $41,012 – $82,024 | $2,419.65 + 8.60% for income over $41,011 | |
| $82,025 – $133,353 | $5,946.77 + 12.20% for income over $82,024 | |
| over $133,353 | $12,208.91 + 14.05% for income over $133,353 | |
| 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 – $43,176 | 4.00% |
| $43,177 – $86,351 | $1,727.04 + 7.00% for income over $43,176 | |
| $86,352 – $140,388 | $4,749.29 + 9.00% for income over $86,351 | |
| over $140,388 | $9,612.62 + 11.50% for income over $140,388 | |
| Ontario | 0 – $41,536 | 5.05% |
| $41,537 – $83,075 | $2,097.57 + 9.15% for income over $41,536 | |
| $83,076 – $150,000 | $2,097.57 + 11.16% for income over $83,075 | |
| $150,001 – $220,000 | $5,898.39 + 12.16% for income over $150,000 | |
| over $220,000 | $14,410.39 + 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 – $42,390 | 16.00% |
| $42,391 – $84,780 | $6,782.40 + 20.00% for income over $42,390 | |
| $84,781 – $103,150 | $15,260.40 + 24.00% for income over $84,780 | |
| over $103,150 | $19,669.20 + 25.75% for income over $103,150 | |
| Saskatchewan | 0 – $44,601 | 11.00% |
| $44,602 – $127,430 | $4,906.11 + 13.00% for income over $44,601 | |
| over $127,430 | $15,673.88 + 15.00% for income over $127,430 | |
| Yukon | 0 – $45,282 | 6.40% |
| $45,283 – $90,563 | $2,898.05 + 9.00% for income over $45,282 | |
| $90,564 – $140,388 | $6,973.34 + 10.90% for income over $90,563 | |
| $140,389 – $500,000 | $12,404.26 + 12.80% for income over $140,388 | |
| over $500,000 | $58,434.60 + 15.00% for income over $500,000 |
Tax rates and brackets 2015
Except Manitoba, Nova Scotia and Prince Edwards Island all other provinces and territories indexed their tax brackets and basic personal amounts.
In 2015 in Alberta were introduced tax brackets as before it was 10% for any income.
New Brunswick and Newfoundland and Labrador governments added two new tax brackets.
In Yukon surtax was repealed in 2015.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $125,000 | 10.00% |
| $125,001 – $150,000 | $12,500.00 + 10.50% for income over $125,000 | |
| $150,001 – $200,000 | $15,125.00 + 10.75% for income over $150,000 | |
| $200,001 – $300,000 | $20,500.00 + 11.00% for income over $200,000 | |
| over $300,000 | $31,500.00 + 11.25% for income over $300,000 | |
| British Columbia | 0 – $37,869 | 5.06% |
| $37,870 – $75,740 | $1,916.17 + 7.70% for income over $37,869 | |
| $75,741 – $86,958 | $4,832.24 + 10.50% for income over $75,740 | |
| $86,959 – $105,592 | $6,010.13 + 12.29% for income over $86,958 | |
| $105,593 – $151,050 | $8,300.25 + 14.70% for income over $105,592 | |
| over $151,050 | $14,982.57 + 16.80% for income over $151,050 | |
| Manitoba | 0 – $31,000 | 10.80% |
| $31,001 – $67,000 | $3,348.00 + 12.75% for income over $31,000 | |
| over $67,000 | $7,938.00 + 17.40% for income over $67,000 | |
| Newfoundland and Labrador | 0 – $35,008 | 7.70% |
| $35,009 – $70,015 | $2,695.62 + 12.50% for income over $35,008 | |
| $70,016 – $125,000 | $7,071.49 + 13.30% for income over $70,015 | |
| $125,001 – $175,000 | $14,384.50 + 13.80% for income over $125,000 | |
| over $175,000 | $21,284.50 + 14.30% for income over $175,000 | |
| New Brunswick | 0 – $39,973 | 9.68% |
| $39,974 – $79,946 | $3,869.39 + 14.82% for income over $39,973 | |
| $79,947 – $129,975 | $9,793.39 + 16.52% for income over $79,946 | |
| $129,976 – $150,000 | $18,058.18 + 17.84% for income over $129,975 | |
| $150,001 – $250,000 | $21,630.64 + 21.00% for income over $150,000 | |
| over $250,000 | $42,630.64 + 25.75% for income over $250,000 | |
| Northwest Territories | 0 – $39,808 | 5.90% |
| $39,809 – $79,618 | $2,348.67 + 8.60% for income over $39,808 | |
| $79,619 – $129,441 | $5,772.33 + 12.20% for income over $79,618 | |
| over $129,441 | $11,850.74 + 14.05% for income over $129,441 | |
| 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 – $42,622 | 4.00% |
| $42,623 – $85,243 | $1,704.88 + 7.00% for income over $42,622 | |
| $85,244 – $138,586 | $4,688.35 + 9.00% for income over $85,243 | |
| over $138,586 | $9,489.22 + 11.50% for income over $138,586 | |
| Ontario | 0 – $40,922 | 5.05% |
| $40,923 – $81,847 | $2,066.56 + 9.15% for income over $40,922 | |
| $81,848 – $150,000 | $2,066.56 + 11.16% for income over $81,847 | |
| $150,001 – $220,000 | $5,811.20 + 12.16% for income over $150,000 | |
| over $220,000 | $14,323.20 + 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 – $41,935 | 16.00% |
| $41,936 – $83,865 | $6,709.60 + 20.00% for income over $41,935 | |
| $83,866 – $102,040 | $15,095.60 + 24.00% for income over $83,865 | |
| over $102,040 | $19,457.60 + 25.75% for income over $102,040 | |
| Saskatchewan | 0 – $44,028 | 11.00% |
| $44,029 – $125,795 | $4,843.08 + 13.00% for income over $44,028 | |
| over $125,795 | $15,472.79 + 15.00% for income over $125,795 | |
| Yukon | 0 – $44,701 | 6.40% |
| $44,702 – $89,401 | $2,860.86 + 9.00% for income over $44,701 | |
| $89,402 – $138,586 | $6,883.86 + 10.90% for income over $89,401 | |
| $138,587 – $500,000 | $12,245.03 + 12.80% for income over $138,586 | |
| over $500,000 | $58,506.02 + 15.00% for income over $500,000 |
Tax rates and brackets 2014
Most provinces and territories indexed their tax brackets and basic personal amount except Alberta, Manitoba, Nova Scotia and Prince Edwards Island. In British Columbia tax brackets and basic personal amount were reduced because in 2013 BC returned back to PST and there was no longer a need to offset the HST.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | Any income | 10.00% |
| British Columbia | 0 – $37,606 | 5.06% |
| $37,607 – $75,213 | $1,902.86 + 7.70% for income over $37,606 | |
| $75,214 – $86,354 | $4,798.60 + 10.50% for income over $75,213 | |
| $86,355 – $104,858 | $5,968.41 + 12.29% for income over $86,354 | |
| $104,859 – $150,000 | $8,242.55 + 14.70% for income over $104,858 | |
| over $150,000 | $14,878.42 + 16.80% for income over $150,000 | |
| Manitoba | 0 – $31,000 | 10.80% |
| $31,001 – $67,000 | $3,348.00 + 12.75% for income over $31,000 | |
| over $67,000 | $7,938.00 + 17.40% for income over $67,000 | |
| Newfoundland and Labrador | 0 – $34,254 | 7.70% |
| $34,255 – $68,508 | $2,637.56 + 12.50% for income over $34,254 | |
| over $68,508 | $6,919.31 + 13.30% for income over $68,508 | |
| New Brunswick | 0 – $39,305 | 9.68% |
| $39,306 – $78,609 | $3,804.72 + 14.82% for income over $39,305 | |
| $78,610 – $127,802 | $9,629.58 + 16.52% for income over $78,609 | |
| over $127,802 | $17,756.26 + 17.84% for income over $127,802 | |
| Northwest Territories | 0 – $39,808 | 5.90% |
| $39,809 – $79,618 | $2,348.67 + 8.60% for income over $39,808 | |
| $79,619 – $129,441 | $5,772.33 + 12.20% for income over $79,618 | |
| over $129,441 | $11,850.74 + 14.05% for income over $129,441 | |
| 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 – $41,909 | 4.00% |
| $41,910 – $83,818 | $1,676.36 + 7.00% for income over $41,909 | |
| $83,819 – $136,270 | $4,609.99 + 9.00% for income over $83,818 | |
| over $136,270 | $9,330.67 + 11.50% for income over $136,270 | |
| Ontario | 0 – $40,120 | 5.05% |
| $40,121 – $80,242 | $2,026.06 + 9.15% for income over $40,120 | |
| $80,243 – $150,000 | $2,026.06 + 11.16% for income over $80,242 | |
| $150,001 – $220,000 | $5,697.22 + 12.16% for income over $150,000 | |
| over $220,000 | $14,209.22 + 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 – $41,495 | 16.00% |
| $41,496 – $82,985 | $6,639.20 + 20.00% for income over $41,495 | |
| $82,986 – $100,970 | $14,937.20 + 24.00% for income over $82,985 | |
| over $100,970 | $19,253.60 + 25.75% for income over $100,970 | |
| Saskatchewan | 0 – $43,292 | 11.00% |
| $43,293 – $123,692 | $4,762.12 + 13.00% for income over $43,292 | |
| over $123,692 | $15,214.12 + 15.00% for income over $123,692 | |
| Yukon | 0 – $43,953 | 7.04% |
| $43,954 – $87,907 | $3,094.29 + 9.68% for income over $43,953 | |
| $87,908 – $136,270 | $7,349.04 + 11.44% for income over $87,907 | |
| over $136,270 | $12,881.77 + 12.76% for income over $136,270 |
Tax rates and brackets 2013
All income tax brackets and rate changes from previous (2012) year are marked in bold.
In Alberta, Manitoba, Nova Scotia and Prince Edward Island provinces there are no any tax rates or brackets changes for 2013.
New Brunswick is the only province or territory which increased income tax rate in 2013. The rest of provinces and territories only increased upper level of tax brackets, so most people should pay less tax in 2013 financial year.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | Any income | 10.00% |
| British Columbia | 0 – $37,568 | 5.06% |
| $37,569 – $75,138 | $1,900.94 + 7.70% for income over $37,568 | |
| $75,139 – $86,268 | $4,793.83 + 10.50% for income over $75,138 | |
| $86,269 – $104,754 | $5,962.48 + 12.29% for income over $86,268 | |
| over $104,754 | $8,234.41 + 14.70% for income over $104,754 | |
| Manitoba | 0 – $31,000 | 10.80% |
| $31,001 – $67,000 | $3,348.00 + 12.75% for income over $31,000 | |
| over $67,000 | $7,938.00 + 17.40% for income over $67,000 | |
| Newfoundland and Labrador | 0 – $33,748 | 7.70% |
| $33,749 – $67,496 | $2,598.60 + 12.50% for income over $33,748 | |
| over $67,496 | $6,817.10 + 13.30% for income over $67,496 | |
| New Brunswick | 0 – $38,954 | 9.39% |
| $38,955 – $77,908 | $3,657.78 + 13.46% for income over $38,954 | |
| $77,909 – $126,662 | $8,900.99 + 14.46% for income over $77,908 | |
| over $126,662 | $15,950.82 + 16.07% for income over $126,662 | |
| Northwest Territories | 0 – $39,453 | 5.90% |
| $39,454 – $78,906 | $2,327.73 + 8.60% for income over $39,453 | |
| $78,907 – $128,284 | $5,720.69 + 12.20% for income over $78,906 | |
| over $128,284 | $11,744.80 + 14.05% for income over $128,284 | |
| 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 – $41,535 | 4.00% |
| $41,536 – $83,071 | $1,661.40 + 7.00% for income over $41,535 | |
| $83,072 – $135,054 | $4,568.92 + 9.00% for income over $83,071 | |
| over $135,054 | $9,247.39 + 11.50% for income over $135,054 | |
| Ontario | 0 – $39,723 | 5.05% |
| $39,724 – $79,448 | $2,006.01 + 9.15% for income over $39,723 | |
| $79,449 – $509,000 | $5,640.85 + 11.16% for income over $79,448 | |
| over $509,000 | $53,578.85 + 13.16% for income over $509,000 | |
| 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 – $41,095 | 16.00% |
| $41,096 – $82,190 | $6,575.20 + 20.00% for income over $41,095 | |
| $82,191 – $100,000 | $14,794.20 + 24.00% for income over $82,190 | |
| over $100,000 | $14,794.20 + 25.75% for income over $100,000 | |
| Saskatchewan | 0 – $42,906 | 11.00% |
| $42,907 – $122,589 | $4,719.66 + 13.00% for income over $42,906 | |
| over $122,589 | $15,078.45 + 15.00% for income over $122,589 | |
| Yukon | 0 – $43,561 | 7.04% |
| $43,562 – $87,123 | $3,066.69 + 9.68% for income over $43,561 | |
| $87,124 – $135,054 | $7,283.50 + 11.44% for income over $87,123 | |
| over $135,054 | $12,766.80 + 12.76% for income over $135,054 |
Tax rates and brackets 2012
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | Any income | 10.00% |
| British Columbia | 0 – $37013 | 5.06% |
| $37014 – $74028 | $1872.86 + 7.70% for income over $37013 | |
| $74029 – $84993 | $4723.01 + 10.50% for income over $74028 | |
| $84994 – $103205 | $5874.34 + 12.29% for income over $84993 | |
| over $103205 | $8112.59 + 14.70% for income over $103205 | |
| Manitoba | 0 – $31000 | 10.80% |
| $31001 – $67000 | $3348.00 + 12.75% for income over $31000 | |
| over $67000 | $7938.00 + 17.40% for income over $67000 | |
| Newfoundland and Labrador | 0 – $32893 | 7.70% |
| $32894 – $65785 | $2532.76 + 12.50% for income over $32893 | |
| over $65785 | $6644.26 + 13.30% for income over $65785 | |
| New Brunswick | 0 – $38190 | 9.10% |
| $38191 – $76380 | $3475.29 + 12.10% for income over $38190 | |
| $76381 – $124178 | $8096.28 + 12.40% for income over $76380 | |
| over $124178 | $14023.23 + 14.30% for income over $124178 | |
| Northwest Territories | 0 – $38679 | 5.90% |
| $38680 – $77360 | $2282.06 + 8.60% for income over $38679 | |
| $77361 – $125771 | $5608.63 + 12.20% for income over $77360 | |
| over $125771 | $11514.77 + 14.05% for income over $125771 | |
| Nova Scotia | 0 – $29590 | 8.79% |
| $29591 – $59180 | $2600.96 + 14.95% for income over $29590 | |
| $59181 – $93000 | $7024.67 + 16.67% for income over $59180 | |
| $93001 – $150000 | $12662.46 + 17.50% for income over $93000 | |
| over $150000 | $22637.46 + 21.00% for income over $150000 | |
| Nunavut | 0 – $40721 | 4.00% |
| $40722 – $81442 | $1628.84 + 7.00% for income over $40721 | |
| $81443 – $132406 | $4479.31 + 9.00% for income over $81442 | |
| over $132406 | $9066.07 + 11.50% for income over $132406 | |
| Ontario | 0 – $39020 | 5.05% |
| $39021 – $78043 | $1970.51 + 9.15% for income over $39020 | |
| $78044 – $500000 | $5541.11 + 11.16% for income over $78043 | |
| over $500000 | $52631.52 + 12.16% for income over $500000 | |
| Prince Edward Island | 0 – $31984 | 9.80% |
| $31985 – $63969 | $3134.43 + 13.80% for income over $31984 | |
| over $65785 | $7548.36 + 16.70% for income over $65785 | |
| Quebec | 0 – $40100 | 16.00% |
| $40101 – $80200 | $6416.00 + 20.00% for income over $40100 | |
| over $80200 | $14436.00 + 24.00% for income over $80200 | |
| Saskatchewan | 0 – $42065 | 11.00% |
| $42066 – $120185 | $4627.15 + 13.00% for income over $42065 | |
| over $120185 | $14782.75 + 15.00% for income over $120185 | |
| Yukon | 0 – $42707 | 7.04% |
| $42708 – $85414 | $3006.57 + 9.68% for income over $42707 | |
| $85415 – $132406 | $7140.61 + 11.44% for income over $85414 | |
| over $132406 | $12516.50 + 12.76% for income over $132406 |