Compare 2026 provincial and territorial income tax brackets and marginal rates across Canada. Rates vary by province or territory, and federal income tax is calculated separately. Use the Canadian income tax calculator for an estimate that combines both levels of income tax.
Canadian provincial and territorial tax rates and brackets for 2026
The table shows statutory marginal rates. A rate applies only to the portion of taxable income within its bracket. Personal tax credits, surtaxes, reductions and other individual adjustments are not included in this comparison table.
| Province or territory | Taxable income | Rate |
|---|---|---|
| Ontario | from $0 to $53,891 | 5.05% |
| from $53,892 to $107,785 | 9.15% | |
| from $107,786 to $150,000 | 11.16% | |
| from $150,001 to $220,000 | 12.16% | |
| over $220,000 | 13.16% | |
| Alberta | from $0 to $61,200 | 8.00% |
| from $61,201 to $154,259 | 10.00% | |
| from $154,260 to $185,111 | 12.00% | |
| from $185,112 to $246,813 | 13.00% | |
| from $246,814 to $370,220 | 14.00% | |
| over $370,220 | 15.00% | |
| British Columbia | from $0 to $50,363 | 5.60% |
| from $50,364 to $100,728 | 7.70% | |
| from $100,729 to $115,648 | 10.50% | |
| from $115,649 to $140,430 | 12.29% | |
| from $140,431 to $190,405 | 14.70% | |
| from $190,406 to $265,545 | 16.80% | |
| over $265,545 | 20.50% | |
| Manitoba | from $0 to $47,000 | 10.80% |
| from $47,001 to $100,000 | 12.75% | |
| over $100,000 | 17.40% | |
| New Brunswick | from $0 to $52,333 | 9.40% |
| from $52,334 to $104,666 | 14.00% | |
| from $104,667 to $193,861 | 16.00% | |
| over $193,861 | 19.50% | |
| Newfoundland and Labrador | from $0 to $44,678 | 8.70% |
| from $44,679 to $89,354 | 14.50% | |
| from $89,355 to $159,528 | 15.80% | |
| from $159,529 to $223,340 | 17.80% | |
| from $223,341 to $285,319 | 19.80% | |
| from $285,320 to $570,638 | 20.80% | |
| from $570,639 to $1,141,275 | 21.30% | |
| over $1,141,275 | 21.80% | |
| Northwest Territories | from $0 to $53,003 | 5.90% |
| from $53,004 to $106,009 | 8.60% | |
| from $106,010 to $172,346 | 12.20% | |
| over $172,346 | 14.05% | |
| Nova Scotia | from $0 to $30,995 | 8.79% |
| from $30,996 to $61,991 | 14.95% | |
| from $61,992 to $97,417 | 16.67% | |
| from $97,418 to $157,124 | 17.50% | |
| over $157,124 | 21.00% | |
| Nunavut | from $0 to $55,801 | 4.00% |
| from $55,802 to $111,602 | 7.00% | |
| from $111,603 to $181,439 | 9.00% | |
| over $181,439 | 11.50% | |
| Prince Edward Island | from $0 to $33,928 | 9.50% |
| from $33,929 to $65,820 | 13.47% | |
| from $65,821 to $106,890 | 16.60% | |
| from $106,891 to $142,520 | 17.62% | |
| from $142,521 to $200,000 | 19.00% | |
| over $200,000 | 20.00% | |
| Quebec | from $0 to $54,345 | 14.00% |
| from $54,346 to $108,680 | 19.00% | |
| from $108,681 to $132,245 | 24.00% | |
| over $132,245 | 25.75% | |
| Saskatchewan | from $0 to $54,532 | 10.50% |
| from $54,533 to $155,805 | 12.50% | |
| over $155,805 | 14.50% | |
| Yukon | from $0 to $58,523 | 6.40% |
| from $58,524 to $117,045 | 9.00% | |
| from $117,046 to $181,440 | 10.90% | |
| from $181,441 to $500,000 | 12.80% | |
| over $500,000 | 15.00% |
See the 2026 federal income tax rates for the federal brackets applied in addition to these provincial or territorial rates.
2026 data sources: Canada Revenue Agency current-year income tax rates, CRA July 2026 payroll formulas, and Revenu Québec income tax rates.
Last verified: August 21, 2026
Tax rates and brackets 2025
All provinces and territories indexed their tax brackets and basic personal amounts for 2025 tax year.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $60,000 | 8.00% |
| $60,001 – $151,234 | $4,800.00 + 10.00% for income over $60,000 | |
| $151,235 – $181,481 | $13,923.30 + 12.00% for income over $151,234 | |
| $181,482 – $241,974 | $17,552.82 + 13.00% for income over $181,481 | |
| $241,975 – $362,961 | $25,416.78 + 14.00% for income over $241,974 | |
| over $241,974 | $25,416.78 + 15.00% for income over $241,974 | |
| British Columbia | 0 – $49,279 | 5.06% |
| $49,280 – $98,560 | $2,493.52 + 7.70% for income over $49,279 | |
| $98,561 – $113,158 | $6,288.08 + 10.50% for income over $98,560 | |
| $113,159 – $137,407 | $7,820.76 + 12.29% for income over $113,158 | |
| $137,408 – $186,306 | $10,800.84 + 14.70% for income over $137,407 | |
| $186,307 – $259,829 | $17,988.85 + 16.80% for income over $186,306 | |
| over $259,829 | $17,988.85 + 20.50% for income over $259,829 | |
| Manitoba | 0 – $47,564 | 10.80% |
| $47,565 – $101,200 | $5,136.91 + 12.75% for income over $47,564 | |
| over $101,200 | $11,975.37 + 17.40% for income over $101,200 | |
| Newfoundland and Labrador | 0 – $44,192 | 8.70% |
| $44,193 – $88,382 | $3,844.70 + 14.50% for income over $44,192 | |
| $88,383 – $157,792 | $10,252.11 + 15.80% for income over $88,382 | |
| $157,793 – $220,910 | $21,218.73 + 17.80% for income over $157,792 | |
| $220,911 – $282,214 | $32,453.56 + 19.80% for income over $220,910 | |
| $282,215 – $564,429 | $44,591.55 + 20.80% for income over $282,214 | |
| $564,430 – $1,128,858 | $103,292.06 + 21.30% for income over $564,429 | |
| over $1,128,858 | $32,453.56 + 21.80% for income over $1,128,858 | |
| New Brunswick | 0 – $51,306 | 9.40% |
| $51,307 – $102,614 | $4,822.76 + 14.00% for income over $51,306 | |
| $102,615 – $190,060 | $12,005.74 + 16.00% for income over $102,614 | |
| over $190,060 | $32,453.56 + 19.50% for income over $190,060 | |
| Northwest Territories | 0 – $51,964 | 5.90% |
| $51,965 – $103,930 | $3,065.88 + 8.60% for income over $51,964 | |
| $103,931 – $168,967 | $7,534.87 + 12.20% for income over $103,930 | |
| over $168,967 | $15,469.26 + 14.05% for income over $168,967 | |
| Nova Scotia | 0 – $30,507 | 8.79% |
| $30,508 – $61,015 | $2,681.57 + 14.95% for income over $30,507 | |
| $61,016 – $95,883 | $7,242.36 + 16.67% for income over $61,015 | |
| $95,884 – $154,650 | $13,054.69 + 17.50% for income over $95,883 | |
| over $154,650 | $23,338.74 + 21.00% for income over $154,650 | |
| Nunavut | 0 – $54,707 | 4.00% |
| $54,708 – $109,413 | $2,188.28 + 7.00% for income over $54,707 | |
| $109,414 – $177,881 | $6,017.63 + 9.00% for income over $109,413 | |
| over $177,881 | $12,179.66 + 11.50% for income over $177,881 | |
| Ontario | 0 – $52,886 | 5.05% |
| $52,887 – $105,775 | $2,670.74 + 9.15% for income over $52,886 | |
| $105,776 – $150,000 | $7,510.00 + 11.16% for income over $105,775 | |
| $150,001 – $220,000 | $12,445.39 + 12.16% for income over $150,000 | |
| over $220,000 | $20,957.27 + 13.16% for income over $220,000 | |
| Prince Edward Island | 0 – $33,328 | 9.50% |
| $33,329 – $64,656 | $3,166.16 + 13.47% for income over $33,328 | |
| $64,657 – $105,000 | $7,385.91 + 16.60% for income over $64,656 | |
| $105,001 – $140,000 | $14,082.84 + 17.62% for income over $105,000 | |
| over $140,000 | $20,249.67 + 19.00% for income over $140,000 | |
| Quebec | 0 – $53,255 | 14.00% |
| $53,256 – $106,495 | $7,455.70 + 19.00% for income over $53,255 | |
| $106,496 – $129,590 | $17,571.11 + 24.00% for income over $106,495 | |
| over $129,590 | $23,113.67 + 25.75% for income over $129,590 | |
| Saskatchewan | 0 – $53,463 | 10.50% |
| $53,464 – $152,750 | $5,613.62 + 12.50% for income over $53,463 | |
| over $152,750 | $18,024.37 + 14.50% for income over $152,750 | |
| Yukon | 0 – $57,375 | 6.40% |
| $57,376 – $114,750 | $3,672.00 + 9.00% for income over $57,375 | |
| $114,751 – $177,882 | $8,835.66 + 10.90% for income over $114,750 | |
| $177,883 – $500,000 | $15,716.94 + 12.80% for income over $177,882 | |
| over $500,000 | $56,947.92 + 15.00% for income over $500,000 |
Tax rates and brackets 2024
All provinces and territories indexed their tax brackets and basic personal amounts for 2024 tax year.
| Provinces/territories | Taxable income | Rate(s) |
|---|---|---|
| Alberta | 0 – $148,269 | 10.00% |
| $148,270 – $177,922 | $14,826.90 + 12.00% for income over $148,269 | |
| $177,923 – $237,230 | $18,385.14 + 13.00% for income over $177,922 | |
| $237,231 – $355,845 | $26,095.05 + 14.00% for income over $237,230 | |
| over $355,845 | $42,701.01 + 15.00% for income over $355,845 | |
| British Columbia | 0 – $47,937 | 5.06% |
| $47,938 – $95,875 | $2,425.61 + 7.70% for income over $47,937 | |
| $95,876 – $110,076 | $6,116.76 + 10.50% for income over $95,875 | |
| $110,077 – $133,664 | $7,607.76 + 12.29% for income over $110,076 | |
| $133,665 – $181,232 | $10,506.60 + 14.70% for income over $133,664 | |
| $181,233 – $252,752 | $17,498.95 + 16.80% for income over $181,232 | |
| over $252,752 | $17,498.95 + 20.50% for income over $252,752 | |
| Manitoba | 0 – $47,000 | 10.80% |
| $47,001 – $100,000 | $5,076.00 + 12.75% for income over $47,000 | |
| over $100,000 | $11,833.37 + 17.40% for income over $100,000 | |
| Newfoundland and Labrador | 0 – $43,198 | 8.70% |
| $43,199 – $86,395 | $3,758.23 + 14.50% for income over $43,198 | |
| $86,396 – $154,244 | $10,021.65 + 15.80% for income over $86,395 | |
| $154,245 – $215,943 | $20,741.63 + 17.80% for income over $154,244 | |
| $215,944 – $275,870 | $31,723.87 + 19.80% for income over $215,943 | |
| $275,871 – $551,739 | $43,589.22 + 20.80% for income over $275,870 | |
| $551,740 – $1,103,478 | $100,969.77 + 21.30% for income over $551,739 | |
| over $1,103,478 | $31,723.87 + 21.80% for income over $1,103,478 | |
| New Brunswick | 0 – $49,958 | 9.40% |
| $49,959 – $99,916 | $4,696.05 + 14.00% for income over $49,958 | |
| $99,917 – $185,064 | $11,690.03 + 16.00% for income over $99,916 | |
| over $185,064 | $31,723.87 + 19.50% for income over $185,064 | |
| Northwest Territories | 0 – $50,597 | 5.90% |
| $50,598 – $101,198 | $2,985.22 + 8.60% for income over $50,597 | |
| $101,199 – $164,525 | $7,336.82 + 12.20% for income over $101,198 | |
| over $164,525 | $15,062.60 + 14.05% for income over $164,525 | |
| 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 – $53,268 | 4.00% |
| $53,269 – $106,537 | $2,130.72 + 7.00% for income over $53,268 | |
| $106,538 – $173,205 | $5,859.48 + 9.00% for income over $106,537 | |
| over $173,205 | $11,859.51 + 11.50% for income over $173,205 | |
| Ontario | 0 – $51,446 | 5.05% |
| $51,447 – $102,894 | $2,598.02 + 9.15% for income over $51,446 | |
| $102,895 – $150,000 | $7,305.42 + 11.16% for income over $102,894 | |
| $150,001 – $220,000 | $12,562.34 + 12.16% for income over $150,000 | |
| over $220,000 | $21,074.22 + 13.16% for income over $220,000 | |
| Prince Edward Island | 0 – $32,656 | 9.65% |
| $32,657 – $64,313 | $3,151.30 + 13.63% for income over $32,656 | |
| $64,314 – $105,000 | $7,466.02 + 16.65% for income over $64,313 | |
| $105,001 – $140,000 | $14,240.24 + 18.00% for income over $105,000 | |
| over $140,000 | $20,540.06 + 18.75% for income over $140,000 | |
| Quebec | 0 – $53,255 | 14.00% |
| $53,256 – $106,495 | $7,455.70 + 19.00% for income over $53,255 | |
| $106,496 – $129,590 | $17,571.11 + 24.00% for income over $106,495 | |
| over $129,590 | $23,113.67 + 25.75% for income over $129,590 | |
| Saskatchewan | 0 – $52,057 | 10.50% |
| $52,058 – $148,734 | $5,465.99 + 12.50% for income over $52,057 | |
| over $148,734 | $17,550.49 + 14.50% for income over $148,734 | |
| Yukon | 0 – $55,867 | 6.40% |
| $55,868 – $111,733 | $3,575.49 + 9.00% for income over $55,867 | |
| $111,734 – $173,205 | $8,603.34 + 10.90% for income over $111,733 | |
| $173,206 – $500,000 | $15,303.68 + 12.80% for income over $173,205 | |
| over $500,000 | $57,133.31 + 15.00% for income over $500,000 |
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 |