9.2.5 Provincial and territorial income tax

From: Financial Consumer Agency of Canada

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Income tax rates in Quebec are higher than in other provinces and territories because the government of Quebec finances a wide variety of services that other governments do not. You can use the chart below to see the tax brackets and rates for other provinces and territories.

Provincial and territorial income tax

Provinces / Territories

Rates for 2022 tax year

Newfoundland and Labrador

8.7% on the first $39,147 of taxable income, +

14.5% on the next $39,147, +

15.8% on the next $61,486, +

17.8% on the next $55,913, +

19.8% on the next $54,307, +

20.8% on the next $250,000, +

21.3% on the next $500,000, +

21.8% on the amount over $1,000,000

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

9.40% on the first $44,887 of taxable income, +

14.82% on the next $44,888, +

16.52% on the next $56,180, +

17.84% on the next $20,325, +

20.3% on the amount over $166,280

Quebec

15% on the first $46,295  of taxable income, +

20% on the next $46,285, +

24% on the next $20,075, +

25.75% on the amount over $112,655

Ontario

5.05% on the first $46,226 of taxable income, +

9.15% on the next $46,228, +

11.16% on the next $57,546, +

12.16% on the next $70,000, +

13.16% on the amount over $220,000

Manitoba

10.8% on the first $34,431 of taxable income, +

12.75% on the next $39,985, +

17.4% on the amount over $74,716

Saskatchewan

10.5% on the first $46,773 of taxable income, +

12.5% on the next $86,865, +

14.5% on the amount over $133,638

Alberta

10% on the first $131,220 of taxable income, +

12% on the next $26,244, +

13% on the next $52,488, +

14% on the next $104,976, +

15% on the amount over $314,928

British Columbia

5.06% on the first $43,070 of taxable income, +

7.7% on the next $43,071, +

10.5% on the next $12,760, +

12.29% on the next $21,193, +

14.7% on the next $42,738, +

16.8% on the next $64,259, +

20.5% on the amount over $227,090

Yukon

6.4% on the first $50,197 of taxable income, +

9% on the next $50,195, +

10.9% on the next $55,233, +

12.8% on the next $344,375, +

15% on the amount over $500,000

Northwest Territories

5.9% on the first $45,462  of taxable income, +

8.6% on the next $45,465, +

12.2% on the next $56,899, +

14.05% on the amount over $147,826

Nunavut

4% on the first $47,862 of taxable income, +

7% on the next $47,862, +

9% on the next $59,901, +

11.5% on the amount over $155,625

Based on your own taxable income, what would your marginal provincial or territorial tax rate be? Can you calculate your average provincial or territorial tax rate? (See the information from the previous module Tax brackets and rates.)

The tax brackets and rates can change in every provincial or territorial budget. For details on current federal rates, go to Canada Revenue Agency's information on Canadian income tax rates for individuals.

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