Canadian income tax rates for individuals
Federal tax rates for 2016
- 15% on the first $45,282 of taxable income, +
- 20.5% on the next $45,281 of taxable income (on the portion of taxable income over $45,282 up to $90,563), +
- 26% on the next $49,825 of taxable income (on the portion of taxable income over $90,563 up to $140,388), +
- 29% on the next $59,612 of taxable income (on the portion of taxable income over $140,388 up to $200,000), +
- 33% of taxable income over $200,000.
Provincial/territorial tax rates (combined chart)
| Provinces/territories | Rate(s) |
|---|---|
| Newfoundland and Labrador | 7.7% on the first $35,148 of taxable income, + 12.5% on the next $35,147, + 13.3% on the next $55,205, + 14.3% on the next $50,200, + 15.3% on the amount over $175,700 |
| Prince Edward Island | 9.8% on the first $31,984 of taxable income, + 13.8% on the next $31,985, + 16.7% on the amount over $63,969 |
| Nova Scotia | 8.79% on the first $29,590 of taxable income, + 14.95% on the next $29,590, + 16.67% on the next $33,820, + 17.5% on the next $57,000, + 21% on the amount over $150,000 |
| New Brunswick | 9.68% on the first $40,492 of taxable income, + 14.82% on the next $40,493, + 16.52% on the next $50,679, + 17.84% on the next $18,336, + 21% on the next $100,000, + 25.75% on the amount over $250,000 |
| Quebec | Go to Income tax rates (Revenu Québec Web site). |
| Ontario |
5.05% on the first $41,536 of taxable income, + |
| Manitoba | 10.8% on the first $31,000 of taxable income, + 12.75% on the next $36,000, + 17.4% on the amount over $67,000 |
| Saskatchewan | 11% on the first $44,601 of taxable income, + 13% on the next $82,829, + 15% on the amount over $127,430 |
| Alberta | 10% on the first $125,000 of taxable income, + 12% on the next $25,000, + 13% on the next $50,000, + 14% on the next $100,000, + 15% on the amount over $300,000 |
| British Columbia |
5.06% on the first $38,210 of taxable income, + |
| Yukon | 6.4% on the first $45,282 of taxable income, + 9% on the next $45,281, + 10.9% on the next $49,825, + 12.8% on the next $359,612, + 15% on the amount over $500,000 |
| Northwest Territories | 5.9% on the first $41,011 of taxable income, + 8.6% on the next $41,013, + 12.2% on the next $51,329, + 14.05% on the amount over $133,353 |
| Nunavut | 4% on the first $43,176 of taxable income, + 7% on the next $43,175, + 9% on the next $54,037, + 11.5% on the amount over $140,388 |
* This reproduction is a copy of an official work that is published by the Government of Canada, the reproduction has not been produced in affiliation with, or with the endorsement of the Government of Canada.
