Canadian tax brackets and tax rates

Personal income tax brackets in Canada vary from province or territory tax payer resides. In these tables calculations are done without taking base amount into account, so your payable taxes should be lower. Check one of income tax calculator to see how much taxes you should pay.

Income tax rates 2016 | Income tax rates 2015 | Income tax rates 2014 | Income tax rates 2013 | Income tax rates 2012

Provincial income 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

Provincial income 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

Provincial income 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

Provincial income 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

Provincial income tax brackets and rates in Canada for year 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

 

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