All years tax rates and income brackets

Federal rate for 2024

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2024

The rate is determined by your province or territory of residence on December 31, 2024.

• Alberta

  Alberta rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$148,269	10%
  $148,269.01	$177,922	12%
  $177,922.01	$237,230	13%
  $237,230.01	$355,845	14%
  $355,845.01	unlimited	15%

• British Columbia

  British Columbia rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,937	5.06%
  $47,937.01	$95,875	7.7%
  $95,875.01	$110,076	10.5%
  $110,076.01	$133,664	12.29%
  $133,664.01	$181,232	14.7%
  $181,232.01	$252,752	16.8%
  $252,752.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,000	10.8%
  $47,000.01	$100,000	12.75%
  $100,000.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,958	9.4%
  $49,958.01	$99,916	14%
  $99,916.01	$185,064	16%
  $185,064.01	unlimited	19.5%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,198	8.7%
  $43,198.01	$86,395	14.5%
  $86,395.01	$154,244	15.8%
  $154,244.01	$215,943	17.8%
  $215,943.01	$275,870	19.8%
  $275,870.01	$551,739	20.8%
  $551,739.01	$1,103,478	21.3%
  $1,103,478.01	unlimited	21.8%

• Northwest Territories

  Northwest Territories rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$50,597	5.9%
  $50,597.01	$101,198	8.6%
  $101,198.01	$164,525	12.2%
  $164,525.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$53,268	4%
  $53,268.01	$106,537	7%
  $106,537.01	$173,205	9%
  $173,205.01	unlimited	11.5%

• Ontario

  Ontario rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$51,446	5.05%
  $51,446.01	$102,894	9.15%
  $102,894.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$32,656	9.65%
  $32,656.01	$64,313	13.63%
  $64,313.01	$105,000	16.65%
  $105,000.01	$140,000	18.00%
  $140,000.01	unlimited	18.75%

• Quebec

  Refer to: Revenu Québec 2024 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$52,057	10.5%
  $52,057.01	$148,734	12.5%
  $148,734.01	unlimited	14.5%

• Yukon

  Yukon rate: 2024

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$55,867	6.4%
  $55,867.01	$111,733	9%
  $111,733.01	$173,205	10.9%
  $173,205.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2023

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2023

The rate is determined by your province or territory of residence on December 31, 2023.

• Alberta

  Alberta rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$142,292	10%
  $142,292.01	$170,751	12%
  $170,751.01	$227,668	13%
  $227,668.01	$341,502	14%
  $341,502.01	unlimited	15%

• British Columbia

  British Columbia rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,654	5.06%
  $45,654.01	$91,310	7.7%
  $91,310.01	$104,835	10.5%
  $104,835.01	$127,299	12.29%
  $127,299.01	$172,602	14.7%
  $172,602.01	$240,716	16.8%
  $240,716.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$36,842	10.8%
  $36,842.01	$79,625	12.75%
  $79,625.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,715	9.4%
  $47,715.01	$95,431	14%
  $95,431.01	$176,756	16%
  $176,756.01	unlimited	19.5%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,457	8.7%
  $41,457.01	$82,913	14.5%
  $82,913.01	$148,027	15.8%
  $148,027.01	$207,239	17.8%
  $207,239.01	$264,750	19.8%
  $264,750.01	$529,500	20.8%
  $529,500.01	$1,059,000	21.3%
  $1,059,000.01	unlimited	21.8%

• Northwest Territories

  Northwest Territories rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$48,326	5.9%
  $48,326.01	$96,655	8.6%
  $96,655.01	$157,139	12.2%
  $157,139.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$50,877	4%
  $50,877.01	$101,754	7%
  $101,754.01	$165,429	9%
  $165,429.01	unlimited	11.5%

• Ontario

  Ontario rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,231	5.05%
  $49,231.01	$98,463	9.15%
  $98,463.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2023 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,720	10.5%
  $49,720.01	$142,058	12.5%
  $142,058.01	unlimited	14.5%

• Yukon

  Yukon rate: 2023

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$53,359	6.4%
  $53,359.01	$106,717	9%
  $106,717.01	$165,430	10.9%
  $165,430.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2022

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2022

The rate is determined by your province or territory of residence on December 31, 2022.

• Alberta

  Alberta rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$134,238	10%
  $134,238.01	$161,086	12%
  $161,086.01	$214,781	13%
  $214,781.01	$322,171	14%
  $322,171.01	unlimited	15%

• British Columbia

  British Columbia rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,070	5.06%
  $43,070.01	$86,141	7.7%
  $86,141.01	$98,901	10.5%
  $98,901.01	$120,094	12.29%
  $120,094.01	$162,832	14.7%
  $162,832.01	$227,091	16.8%
  $227,091.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$34,431	10.8%
  $34,431.01	$74,416	12.75%
  $74,416.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,887	9.4%
  $44,887.01	$89,775	14.82%
  $89,775.01	$145,955	16.52%
  $145,955.01	$166,280	17.84%
  $166,280.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$39,147	8.7%
  $39,147.01	$78,294	14.5%
  $78,294.01	$139,780	15.8%
  $139,780.01	$195,693	17.8%
  $195,693.01	$250,000	19.8%
  $250,000.01	$500,000	20.8%
  $500,000.01	$1,000,000	21.3%
  $1,000,000.01	unlimited	21.8%

• Northwest Territories

  Northwest Territories rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,462	5.9%
  $45,462.01	$90,927	8.6%
  $90,927.01	$147,826	12.2%
  $147,826.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,862	4%
  $47,862.01	$95,724	7%
  $95,724.01	$155,625	9%
  $155,625.01	unlimited	11.5%

• Ontario

  Ontario rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$46,226	5.05%
  $46,226.01	$92,454	9.15%
  $92,454.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2022 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$46,773	10.5%
  $46,773.01	$133,638	12.5%
  $133,638.01	unlimited	14.5%

• Yukon

  Yukon rate: 2022

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$50,197	6.4%
  $50,197.01	$100,392	9%
  $100,392.01	$155,625	10.9%
  $155,625.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2021

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2021

The rate is determined by your province or territory of residence on December 31, 2021.

• Alberta

  Alberta rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$131,220	10%
  $131,220.01	$157,464	12%
  $157,464.01	$209,952	13%
  $209,952.01	$314,928	14%
  $314,928.01	unlimited	15%

• British Columbia

  British Columbia rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,184	5.06%
  $42,184.01	$84,369	7.7%
  $84,369.01	$96,866	10.5%
  $96,866.01	$117,623	12.29%
  $117,623.01	$159,483	14.7%
  $159,483.01	$222,420	16.8%
  $222,420.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$33,723	10.8%
  $33,723.01	$72,885	12.75%
  $72,885.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,835	9.4%
  $43,835.01	$87,671	14.82%
  $87,671.01	$142,534	16.52%
  $142,534.01	$162,383	17.84%
  $162,383.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$38,081	8.7%
  $38,081.01	$76,161	14.5%
  $76,161.01	$135,973	15.8%
  $135,973.01	$190,363	17.3%
  $190,363.01	unlimited	18.3%

• Northwest Territories

  Northwest Territories rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,396	5.9%
  $44,396.01	$88,796	8.6%
  $88,796.01	$144,362	12.2%
  $144,362.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$46,740	4%
  $46,740.01	$93,480	7%
  $93,480.01	$151,978	9%
  $151,978.01	unlimited	11.5%

• Ontario

  Ontario rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,142	5.05%
  $45,142.01	$90,287	9.15%
  $90,287.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2021 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,677	10.5%
  $45,677.01	$130,506	12.5%
  $130,506.01	unlimited	14.5%

• Yukon

  Yukon rate: 2021

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,020	6.4%
  $49,020.01	$98,040	9%
  $98,040.01	$151,978	10.9%
  $151,978.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2020

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2020

The rate is determined by your province or territory of residence on December 31, 2020.

• Alberta

  Alberta rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$131,220	10%
  $131,220.01	$157,464	12%
  $157,464.01	$209,952	13%
  $209,952.01	$314,928	14%
  $314,928.01	unlimited	15%

• British Columbia

  British Columbia rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,725	5.06%
  $41,725.01	$83,451	7.7%
  $83,451.01	$95,812	10.5%
  $95,812.01	$116,344	12.29%
  $116,344.01	$157,748	14.7%
  $157,748.01	$220,000	16.8%
  $220,000.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$33,389	10.8%
  $33,389.01	$72,164	12.75%
  $72,164.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,401	9.68%
  $43,401.01	$86,803	14.82%
  $86,803.01	$141,122	16.52%
  $141,122.01	$160,776	17.84%
  $160,776.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$37,929	8.7%
  $37,929.01	$75,858	14.5%
  $75,858.01	$135,432	15.8%
  $135,432.01	$189,604	17.3%
  $189,604.01	unlimited	18.3%

• Northwest Territories

  Northwest Territories rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,957	5.9%
  $43,957.01	$87,916	8.6%
  $87,916.01	$142,932	12.2%
  $142,932.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$46,277	4%
  $46,277.01	$92,555	7%
  $92,555.01	$150,473	9%
  $150,473.01	unlimited	11.5%

• Ontario

  Ontario rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,740	5.05%
  $44,740.01	$89,482	9.15%
  $89,482.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2020 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,225	10.5%
  $45,225.01	$129,214	12.5%
  $129,214.01	unlimited	14.5%

• Yukon

  Yukon rate: 2020

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$48,535	6.4%
  $48,535.01	$97,069	9%
  $97,069.01	$150,473	10.9%
  $150,473.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2019

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2019

The rate is determined by your province or territory of residence on December 31, 2019.

• Alberta

  Alberta rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$131,220	10%
  $131,220.01	$157,464	12%
  $157,464.01	$209,952	13%
  $209,952.01	$314,928	14%
  $314,928.01	unlimited	15%

• British Columbia

  British Columbia rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$40,707	5.06%
  $40,707.01	$81,416	7.7%
  $81,416.01	$93,476	10.5%
  $93,476.01	$113,506	12.29%
  $113,506.01	$153,900	14.7%
  $153,900.01	unlimited	16.8%

• Manitoba

  Manitoba rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$32,670	10.8%
  $32,670.01	$70,610	12.75%
  $70,610.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,592	9.68%
  $42,592.01	$85,184	14.82%
  $85,184.01	$138,491	16.52%
  $138,491.01	$157,778	17.84%
  $157,778.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$37,591	8.7%
  $37,591.01	$75,181	14.5%
  $75,181.01	$134,224	15.8%
  $134,224.01	$187,913	17.3%
  $187,913.01	unlimited	18.3%

• Northwest Territories

  Northwest Territories rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,137	5.9%
  $43,137.01	$86,277	8.6%
  $86,277.01	$140,267	12.2%
  $140,267.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,141	4%
  $45,141.01	$90,829	7%
  $90,829.01	$147,667	9%
  $147,667.01	unlimited	11.5%

• Ontario

  Ontario rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,906	5.05%
  $43,906.01	$87,813	9.15%
  $87,813.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2019 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,225	10.5%
  $45,225.01	$129,214	12.5%
  $129,214.01	unlimited	14.5%

• Yukon

  Yukon rate: 2019

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,630	6.4%
  $47,630.01	$95,259	9%
  $95,259.01	$147,667	10.9%
  $147,667.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2018

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2018

The rate is determined by your province or territory of residence on December 31, 2018.

• Alberta

  Alberta rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$128,145	10%
  $128,145.01	$153,773	12%
  $153,773.01	$205,031	13%
  $205,031.01	$307,547	14%
  $307,547.01	unlimited	15%

• British Columbia

  British Columbia rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$39,676	5.06%
  $39,676.01	$79,353	7.7%
  $79,353.01	$91,107	10.5%
  $91,107.01	$110,630	12.29%
  $110,630.01	$150,000	14.7%
  $150,000.01	unlimited	16.8%

• Manitoba

  Manitoba rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,843	10.8%
  $31,843.01	$68,821	12.75%
  $68,821.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,675	9.68%
  $41,675.01	$83,351	14.82%
  $83,351.01	$135,510	16.52%
  $135,510.01	$154,382	17.84%
  $154,382.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$36,926	8.7%
  $36,926.01	$73,852	14.5%
  $73,852.01	$131,850	15.8%
  $131,850.01	$184,590	17.3%
  $184,590.01	unlimited	18.3%

• Northwest Territories

  Northwest Territories rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,209	5.9%
  $42,209.01	$84,420	8.6%
  $84,420.01	$137,248	12.2%
  $137,248.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,437	4%
  $44,437.01	$88,874	7%
  $88,874.01	$144,488	9%
  $144,488.01	unlimited	11.5%

• Ontario

  Ontario rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,960	5.05%
  $42,960.01	$85,923	9.15%
  $85,923.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2018 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,225	10.5%
  $45,225.01	$129,214	12.5%
  $129,214.01	unlimited	14.5%

• Yukon

  Yukon rate: 2018

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$46,605	6.4%
  $46,605.01	$93,208	9%
  $93,208.01	$144,489	10.9%
  $144,489.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2017

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2017

The rate is determined by your province or territory of residence on December 31, 2017.

• Alberta

  Alberta rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$126,625	10%
  $126,625.01	$151,950	12%
  $151,950.01	$202,600	13%
  $202,600.01	$303,900	14%
  $303,900.01	unlimited	15%

• British Columbia

  British Columbia rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$38,898	5.06%
  $38,898.01	$77,797	7.7%
  $77,797.01	$89,320	10.5%
  $89,320.01	$108,460	12.29%
  $108,460.01	unlimited	14.7%

• Manitoba

  Manitoba rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,465	10.8%
  $31,465.01	$68,005	12.75%
  $68,005.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,059	9.68%
  $41,059.01	$82,119	14.82%
  $82,119.01	$133,507	16.52%
  $133,507.01	$152,100	17.84%
  $152,100.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$35,851	8.7%
  $35,851.01	$71,701	14.5%
  $71,701.01	$128,010	15.8%
  $128,010.01	$179,214	17.3%
  $179,214.01	unlimited	18.3%

• Northwest Territories

  Northwest Territories rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,585	5.9%
  $41,585.01	$83,172	8.6%
  $83,172.01	$135,219	12.2%
  $135,219.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,780	4%
  $43,780.01	$87,560	7%
  $87,560.01	$142,353	9%
  $142,353.01	unlimited	11.5%

• Ontario

  Ontario rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,201	5.05%
  $42,201.01	$84,404	9.15%
  $84,404.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2017 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,225	10.75%
  $45,225.01	$129,214	12.75%
  $129,214.01	unlimited	14.75%

• Yukon

  Yukon rate: 2017

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,916	6.4%
  $45,916.01	$91,831	9%
  $91,831.01	$142,353	10.9%
  $142,353.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2016

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2016

The rate is determined by your province or territory of residence on December 31, 2016.

• Alberta

  Alberta rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$125,000	10%
  $125,000.01	$150,000	12%
  $150,000.01	$200,000	13%
  $200,000.01	$300,000	14%
  $300,000.01	unlimited	15%

• British Columbia

  British Columbia rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$38,210	5.06%
  $38,210.01	$76,421	7.7%
  $76,421.01	$87,741	10.5%
  $87,741.01	$106,543	12.29%
  $106,543.01	unlimited	14.7%

• Manitoba

  Manitoba rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,000	10.8%
  $31,000.01	$67,000	12.75%
  $67,000.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$40,492	9.68%
  $40,492.01	$80,985	14.82%
  $80,985.01	$131,664	16.52%
  $131,664.01	$150,000	17.84%
  $150,000.01	unlimited	20.3%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$35,148	8.2%
  $35,148.01	$70,295	13.5%
  $70,295.01	$125,500	14.55%
  $125,500.01	$175,700	15.8%
  $175,700.01	unlimited	16.8%

• Northwest Territories

  Northwest Territories rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,011	5.9%
  $41,011.01	$82,024	8.6%
  $82,024.01	$133,353	12.2%
  $133,353.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$43,176	4%
  $43,176.01	$86,351	7%
  $86,351.01	$140,388	9%
  $140,388.01	unlimited	11.5%

• Ontario

  Ontario rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$41,536	5.05%
  $41,536.01	$83,075	9.15%
  $83,075.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2016 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,601	11%
  $44,601.01	$127,430	13%
  $127,430.01	unlimited	15%

• Yukon

  Yukon rate: 2016

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$45,282	6.4%
  $45,282.01	$90,563	9%
  $90,563.01	$140,388	10.9%
  $140,388.01	$500,000	12.8%
  $500,000.01	unlimited	15%

Federal rate for 2015

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2015

The rate is determined by your province or territory of residence on December 31, 2015.

• Alberta

  Alberta rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$125,000	10%
  $125,000.01	$150,000	10.5%
  $150,000.01	$200,000	10.75%
  $200,000.01	$300,000	11%
  $300,000.01	unlimited	11.25%

• British Columbia

  British Columbia rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$37,869	5.06%
  $37,869.01	$75,740	7.7%
  $75,740.01	$86,958	10.5%
  $86,958.01	$105,592	12.29%
  $105,592.01	$151,050	14.7%
  $151,050.01	unlimited	16.8%

• Manitoba

  Manitoba rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,000	10.8%
  $31,000.01	$67,000	12.75%
  $67,000.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$39,973	9.68%
  $39,973.01	$79,946	14.82%
  $79,946.01	$129,975	16.52%
  $129,975.01	$150,000	17.84%
  $150,000.01	$250,000	21%
  $250,000.01	unlimited	25.75%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$35,008	7.7%
  $35,008.01	$70,015	12.5%
  $70,015.01	$125,000	13.3%
  $125,000.01	$175,000	13.8%
  $175,000.01	unlimited	14.3%

• Northwest Territories

  Northwest Territories rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$40,484	5.9%
  $40,484.01	$80,971	8.6%
  $80,971.01	$131,641	12.2%
  $131,641.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$29,590	8.79%
  $29,590.01	$59,180	14.95%
  $59,180.01	$93,000	16.67%
  $93,000.01	$150,000	17.5%
  $150,000.01	unlimited	21%

• Nunavut

  Nunavut rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$42,622	4%
  $42,622.01	$85,243	7%
  $85,243.01	$138,586	9%
  $138,586.01	unlimited	11.5%

• Ontario

  Ontario rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$40,922	5.05%
  $40,922.01	$80,847	9.15%
  $80,847.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$31,984	9.8%
  $31,984.01	$63,969	13.8%
  $63,969.01	unlimited	16.7%

• Quebec

  Refer to: Revenu Québec 2016 workchart 401 (PDF).

• Saskatchewan

  Saskatchewan rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,028	11%
  $44,028.01	$125,795	13%
  $125,795.01	unlimited	15%

• Yukon

  Yukon rate: 2015

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,701	6.4%
  $44,701.01	$89,401	9%
  $89,401.01	$138,586	10.9%
  $138,586.01	$500,000	12.8%
  $500,000.01	unlimited	15%