9.2.5 Provincial and territorial income tax

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 2024 tax year

Newfoundland and Labrador

8.7% on the portion of taxable income that is $43,198 or less, plus

14.5% on the portion of taxable income over $43,198 up to $86,395, plus

15.8% on the portion of taxable income over $86,395 up to $154,244, plus

17.8% on the portion of taxable income over $154,244 up to $215,943, plus

19.8% on the portion of taxable income over $215,943 up to $275,870, plus

20.8% on the portion of taxable income over $275,870 up to $551,739, plus

21.3% on the portion of taxable income over $551,739 up to $1,103,478, plus

21.8% on the portion of taxable income over $1,103,478

Prince Edward Island

9.65% on the portion of taxable income that is $32,656 or less, plus

13.63% on the portion of taxable income over $32,656 up to $64,313, plus

16.65% on the portion of taxable income over $64,313 up to $105,000, plus

18.00% on the portion of taxable income over $105,000 up to $140,000, plus

18.75% on the portion of taxable income over $140,000

Nova Scotia

8.79% on the portion of taxable income that is $29,590 or less, plus

14.95% on the portion of taxable income over $29,590 up to $59,180, plus

16.67% on the portion of taxable income over $59,180 up to $93,000, plus

17.5% on the portion of taxable income over $93,000 up to $150,000, plus

21% on the portion of taxable income over $150,000

New Brunswick

9.4% on the portion of taxable income that is $49,958 or less, plus

14% on the portion of taxable income over $49,958 up to $99,916, plus

16% on the portion of taxable income over $99,916 up to $185,064, plus

19.5% on the portion of taxable income over $185,064

Quebec

14% on the portion of your taxable income that is $51,780 or less, plus

19% on the portion of your taxable income over $51,780 up to $103,545, plus

24% on the portion of your taxable income over $103,545 up to $126,000, plus

25.75% on the portion of your taxable income over $126,000

Ontario

5.05% on the portion of taxable income that is $51,446 or less, plus

9.15% on the portion of taxable income over $51,446 up to $102,894, plus

11.16% on the portion of taxable income over $102,894 up to $150,000, plus

12.16% on the portion of taxable income over $150,000 up to $220,000, plus

13.16% on the portion of taxable income over $220,000

Manitoba

10.8% on the portion of taxable income that is $47,000 or less, plus

12.75% on the portion of taxable income over $47,000 up to $100,000, plus

17.4% on the portion of taxable income over $100,000

Saskatchewan

10.5% on the portion of taxable income that is $52,057 or less, plus

12.5% on the portion of taxable income over $52,057 up to $148,734, plus

14.5% on the portion of taxable income over $148,734

Alberta

10% on the portion of taxable income that is $148,269 or less, plus

12% on the portion of taxable income over $148,269 up to $177,922, plus

13% on the portion of taxable income over $177,922 up to $237,230, plus

14% on the portion of taxable income over $237,230 up to $355,845, plus

15% on the portion of taxable income over $355,845

British Columbia

5.06% on the portion of taxable income that is $47,937 or less, plus

7.7% on the portion of taxable income over $47,937 up to $95,875, plus

10.5% on the portion of taxable income over $95,875 up to $110,076, plus

12.29% on the portion of taxable income over $110,076 up to $133,664, plus

14.7% on the portion of taxable income over $133,664 up to $181,232, plus

16.8% on the portion of taxable income over $181,232 up to $252,752, plus

20.5% on the portion of taxable income over $252,752

Yukon

6.4% on the portion of taxable income that is $55,867 or less, plus

9% on the portion of taxable income over $55,867 up to $111,733, plus

10.9% on the portion of taxable income over $111,733 up to $173,205, plus

12.8% on the portion of taxable income over $173,205 up to $500,000, plus

15% on the portion of taxable income over $500,000

Northwest Territories

5.9% on the portion of taxable income that is $50,597 or less, plus

8.6% on the portion of taxable income over $50,597 up to $101,198, plus

12.2% on the portion of taxable income over $101,198 up to $164,525, plus

14.05% on the portion of taxable income over $164,525

Nunavut

4% on the portion of taxable income that is $53,268 or less, plus

7% on the portion of taxable income over $53,268 up to $106,537, plus

9% on the portion of taxable income over $106,537 up to $173,205, plus

11.5% on the portion of taxable income over $173,205

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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