Last year tax rates and income brackets (2025)

Federal rate for 2025

The rate is determined by the Government of Canada.

Provincial or territorial rates for 2025

The rate is determined by your province or territory of residence on December 31, 2025.

• Alberta

  Alberta rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$60,000	8%Footnote 2
  $60,000.01	$151,234	10%
  $151,234.01	$181,481	12%
  $181,481.01	$241,974	13%
  $241,974.01	$362,961	14%
  $362,961.01	unlimited	15%

• British Columbia

  British Columbia rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,279	5.06%
  $49,279.01	$98,560	7.7%
  $98,560.01	$113,158	10.5%
  $113,158.01	$137,407	12.29%
  $137,407.01	$186,306	14.7%
  $186,306.01	$259,829	16.8%
  $259,829.01	unlimited	20.5%

• Manitoba

  Manitoba rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,564	10.8%
  $47,564.01	$101,200	12.75%
  $101,200.01	unlimited	17.4%

• New Brunswick

  New Brunswick rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$51,306	9.4%
  $51,306.01	$102,614	14%
  $102,614.01	$190,060	16%
  $190,060.01	unlimited	19.5%

• Newfoundland and Labrador

  Newfoundland and Labrador rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,192	8.7%
  $44,192.01	$88,382	14.5%
  $88,382.01	$157,792	15.8%
  $157,792.01	$220,910	17.8%
  $220,910.01	$282,214	19.8%
  $282,214.01	$564,429	20.8%
  $564,429.01	$1,128,858	21.3%
  $1,128,858.01	unlimited	21.8%

• Northwest Territories

  Northwest Territories rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$51,964	5.9%
  $51,964.01	$103,930	8.6%
  $103,930.01	$168,967	12.2%
  $168,967.01	unlimited	14.05%

• Nova Scotia

  Nova Scotia rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$30,507	8.79%
  $30,507.01	$61,015	14.95%
  $61,015.01	$95,883	16.67%
  $95,883.01	$154,650	17.5%
  $154,650.01	unlimited	21%

• Nunavut

  Nunavut rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$54,707	4%
  $54,707.01	$109,413	7%
  $109,413.01	$177,881	9%
  $177,881.01	unlimited	11.5%

• Ontario

  Ontario rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$52,886	5.05%
  $52,886.01	$105,775	9.15%
  $105,775.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island

  Prince Edward Island rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$33,328	9.5%
  $33,328.01	$64,656	13.47%
  $64,656.01	$105,000	16.6%
  $105,000.01	$140,000	17.62%
  $140,000.01	unlimited	19%

• Quebec

  Refer to Revenu Québec's income tax rates.

• Saskatchewan

  Saskatchewan rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$53,463	10.5%
  $53,463.01	$152,750	12.5%
  $152,750.01	unlimited	14.5%

• Yukon

  Yukon rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$57,375	6.4%
  $57,375.01	$114,750	9%
  $114,750.01	$177,882	10.9%
  $177,882.01	$500,000	12.8%
  $500,000.01	unlimited	15%