Canadian income tax brackets and tax rates

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.

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/territoriesTaxable incomeRate(s)
Alberta0 – $142,29210.00%
$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 Columbia0 – $45,6545.06%
$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
Manitoba0 – $36,84210.80%
$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 Labrador0 – $41,4578.70%
$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 Brunswick0 – $47,7159.40%
$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 Territories0 – $48,3265.90%
$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 Scotia0 – $29,5908.79%
$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
Nunavut0 – $50,8774.00%
$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
Ontario0 – $49,2315.05%
$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 Island0 – $31,9849.80%
$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
Quebec0 – $49,27514.00%
$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
Saskatchewan0 – $49,72010.50%
$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
Yukon0 – $53,3596.40%
$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/territoriesTaxable incomeRate(s)
Alberta0 – $131,22010.00%
$131,221 – $157,464$13,122.00 + 12.00% for income over $131,220
$157,465 – $209,952$16,271.28 + 13.00% for income over $157,464
$209,953 – $314,928$23,094.72 + 14.00% for income over $209,952
over $314,928$37,791.36 + 15.00% for income over $314,928
British Columbia0 – $43,0705.06%
$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
Manitoba0 – $34,43110.80%
$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 Labrador0 – $39,1478.70%
$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 Brunswick0 – $44,8879.40%
$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 Territories0 – $45,4625.90%
$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 Scotia0 – $29,5908.79%
$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
Nunavut0 – $47,8624.00%
$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
Ontario0 – $46,2265.05%
$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 Island0 – $31,9849.80%
$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
Quebec0 – $46,29515.00%
$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
Saskatchewan0 – $46,77310.50%
$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
Yukon0 – $50,1976.40%
$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/territoriesTaxable incomeRate(s)
Alberta0 – $131,22010.00%
$131,221 – $157,464$13,122.00 + 12.00% for income over $131,220
$157,465 – $209,952$16,271.28 + 13.00% for income over $157,464
$209,953 – $314,928$23,094.72 + 14.00% for income over $209,952
over $314,928$37,791.36 + 15.00% for income over $314,928
British Columbia0 – $42,1845.06%
$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
Manitoba0 – $33,72310.80%
$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 Labrador0 – $38,0818.70%
$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 Brunswick0 – $43,8359.68%
$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 Territories0 – $44,3965.90%
$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 Scotia0 – $29,5908.79%
$29,591 – $59,180$2,600.96 + 14.95% for income over $29,590
$59,181 – $93,000$7,024.67 + 16.67% for income over $59,180
$93,001 – $150,000$12,662.46 + 17.50% for income over $93,000
over $150,000$22,637.46 + 21.00% for income over $150,000
Nunavut0 – $46,7404.00%
$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
Ontario0 – $45,1425.05%
$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 Island0 – $31,9849.80%
$31,985 – $63,969$3,134.43 + 13.80% for income over $31,984
over $63,969$7,548.36 + 16.70% for income over $63,969
Quebec0 – $45,10515.00%
$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
Saskatchewan0 – $45,67710.50%
$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
Yukon0 – $49,0206.40%
$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)
Alberta0 – $131,22010.00%
$131,221 – $157,464$13,122.00 + 12.00% for income over $131,220
$157,465 – $209,952$16,271.28 + 13.00% for income over $157,464
$209,953 – $314,928$23,094.72 + 14.00% for income over $209,952
over $314,928$37,791.36 + 15.00% for income over $314,928
British Columbia0 – $41,7255.06%
$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
Manitoba0 – $33,38910.80%
$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 Labrador0 – $37,9298.70%
$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 Brunswick0 – $43,4019.68%
$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 Territories0 – $43,9575.90%
$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 Scotia0 – $29,5908.79%
$29,591 – $59,180$2,600.96 + 14.95% for income over $29,590
$59,181 – $93,000$7,024.67 + 16.67% for income over $59,180
$93,001 – $150,000$12,662.46 + 17.50% for income over $93,000
over $150,000$22,637.46 + 21.00% for income over $150,000
Nunavut0 – $46,2774.00%
$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
Ontario0 – $44,7405.05%
$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 Island0 – $31,9849.80%
$31,985 – $63,969$3,134.43 + 13.80% for income over $31,984
over $63,969$7,548.36 + 16.70% for income over $63,969
Quebec0 – $44,54515.00%
$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
Saskatchewan0 – $45,22510.50%
$45,226 – $129,214$4,748.63 + 12.50% for income over $45,225
over $129,214$15,247.25 + 14.50% for income over $129,214
Yukon0 – $48,5356.40%
$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