9.2.5 Provincial and territorial income tax
New tax filing and payment due dates
- Some payment deadlines are extended. Find more information on income tax filing and payment dates during the COVID-19 pandemic.
- You can apply for the Canada Emergency Response Benefit (CERB) in CRA My Account or over the phone.
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.
Provinces / Territories |
Rates for 2019 tax year |
---|---|
Newfoundland and Labrador |
8.7% on the first $37,591 of taxable income, + |
Prince Edward Island |
9.8% on the first $31,984 of taxable income, + |
Nova Scotia |
8.79% on the first $29,590 of taxable income, + |
New Brunswick |
9.68% on the first $42,592 of taxable income, + |
Quebec |
15% on the first $43,790 of taxable income, + |
Ontario |
5.05% on the first $43,906 of taxable income, + |
Manitoba |
10.8% on the first $32,670 of taxable income, + |
Saskatchewan |
10.5% on the first $45,225 of taxable income, + |
Alberta |
10% on the first $131,220 of taxable income, + |
British Columbia |
5.06% on the first $40,707 of taxable income, + |
Yukon |
6.4% on the first $47,630 of taxable income, + |
Northwest Territories |
5.9% on the first $43,137 of taxable income, + |
Nunavut |
4% on the first $45,414 of taxable income, + |
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.
Report a problem or mistake on this page
- Date modified: