Income tax rates and income thresholds
For each year, the CRA provides the:
- Federal tax rates and income thresholds
- Provincial or territorial tax rates and income thresholds
What are "tax rates"
This is the percentage of the employee’s taxable income that the employer will have withheld on account of the employee's income tax obligations. There is no employer rate or share for income tax deductions.
What are "income thresholds"
These are the ranges of taxable income on which a particular tax rate is applied for federal, provincial or territorial income tax. These are also known as ‘tax brackets’ and are different for federal, provincial and/or territorial income tax.
On this page
2025 tax years
Federal - July 1 to December 31 New - July 1, 2025
On May 27, 2025, the Government of Canada tabled legislation proposing to reduce the lowest income tax rate from 15% to 14% effective July 1, 2025.
Learn more: Government tables a Motion to bring down costs for Canadians.
Prorated rate for July 1 to December 31, 2025
To reflect the 1% cut in the lowest tax rate coming into effect halfway through the year, the full-year tax rate for 2025 will be 14.5%. This means that for payroll withholding from the first pay in July to the end of the year a tax rate of 14% will apply.
For 2026 and subsequent tax year, the lowest federal tax rate will be 14%.
Indexing for 2025
For July 1 to December 31, 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2025 is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2025 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 57,375.00 | 0.1400 | 0 |
| 57,375.01 | 114,750.00 | 0.2050 | 3,729 |
| 114,750.01 | 177,882.00 | 0.2600 | 10,377 |
| 177,882.01 | 253,414.00 | 0.2900 | 15,377 |
| 253,414.01 | and over | 0.3300 | 25,514 |
Federal - January 1 to June 30
Indexing for 2025
For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2025 is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2025 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 57,375.00 | 0.1500 | 0 |
| 57,375.01 | 114,750.00 | 0.2050 | 3,156 |
| 114,750.01 | 177,882.00 | 0.2600 | 9,467 |
| 177,882.01 | 253,414.00 | 0.2900 | 14,803 |
| 253,414.01 | and over | 0.3300 | 24,940 |
Alberta - July 1 to December 31 New - July 1, 2025
On February 27, 2025, the Government of Alberta announced a new tax rate of 8% on the first $60,000 of an employee’s taxable income.
Learn more: Budget highlights | Ablerta.
Prorated rate for July 1 to December 31, 2025
Since employees were taxed at 10% for the first six months of the year, a prorated tax rate of 6% will apply from the first payroll in July through to the end of the year.
For 2026 and subsequent tax year, the $60,000 threshold will be indexed like other income brackets, and the 8% tax rate will apply to this first bracket.
Indexing for 2025
For 2025, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on legislative changes.
The indexing factor for January 1, 2025, is 2.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2025 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 60,000.00 | 0.0600 | 0 |
| 60,000.01 | 151,234.00 | 0.1000 | 2,400 |
| 151,234.01 | 181,481.00 | 0.1200 | 5,425 |
| 181,481.01 | 241,974.00 | 0.1300 | 7,239 |
| 241,974.01 | 362,961.00 | 0.1400 | 9,659 |
| 362,961.01 | and over | 0.1500 | 13,289 |
Alberta - January 1 to June 30
Indexing for 2025
For 2025, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2025 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 151,234.00 | 0.1000 | 0 |
| 151,234.01 | 181,481.00 | 0.1200 | 3,025 |
| 181,481.01 | 241,974.00 | 0.1300 | 4,839 |
| 241,974.01 | 362,961.00 | 0.1400 | 7,259 |
| 362,961.01 | and over | 0.1500 | 10,889 |
British Columbia
Indexing for 2025
For 2025, the provincial income thresholds and the British Columbia tax reduction have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.8%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1BC, 2025 British Columbia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,279.00 | 0.0506 | 0 |
| 49,279.01 | 98,560.00 | 0.0770 | 1,301 |
| 98,560.01 | 113,158.00 | 0.1050 | 4,061 |
| 113,158.01 | 137,407.00 | 0.1229 | 6,086 |
| 137,407.01 | 186,306.00 | 0.1470 | 9,398 |
| 186,306.01 | 259,829.00 | 0.1680 | 13,310 |
| 259,829.01 | and over | 0.2050 | 22,924 |
Manitoba
Indexing for 2025
For 2025, the provincial income thresholds and personal amount have been indexed. It is changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 1.2% The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1MB, 2025 Manitoba Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,564.00 | 0.1080 | 0 |
| 47,564.01 | 100,200.00 | 0.1275 | 927 |
| 100,200.01 | and over | 0.1740 | 5,633 |
New Brunswick
Indexing for 2025
For 2025, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NB, 2025 New Brunswick Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 51,306.00 | 0.0940 | 0 |
| 51,306.01 | 102,614.00 | 0.1400 | 2,360 |
| 102,614.01 | 190,060.00 | 0.1600 | 4,412 |
| 190,060.01 | and over | 0.1950 | 11,064 |
Newfoundland and Labrador
Indexing for 2025
For 2025, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2025 is 2.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2025 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 44,192.00 | 0.0870 | 0 |
| 44,192.01 | 88,382.00 | 0.1450 | 2,563 |
| 88,382.01 | 157,792.00 | 0.1580 | 3,712 |
| 157,792.01 | 220,910.00 | 0.1780 | 6,868 |
| 220,910.01 | 282,214.00 | 0.1980 | 11,286 |
| 282,214.01 | 564,429.00 | 0.2080 | 14,108 |
| 564,429.01 | 1,128,858.00 | 0.2130 | 16,930 |
| 1,128,858.01 | and over | 0.2180 | 22,575 |
Northwest Territories
Indexing for 2025
For 2025, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on the changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NT, 2025 Northwest Territories Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 51,964.00 | 0.0590 | 0 |
| 51,964.01 | 103,930.00 | 0.0860 | 1,403 |
| 103,930.01 | 168,967.00 | 0.1220 | 5,145 |
| 168,967.01 | and over | 0.1405 | 8,270 |
Nova Scotia
Indexing for 2025
For 2025, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 3.1%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NS, 2025 Nova Scotia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 30,507.00 | 0.0879 | 0 |
| 30,507.01 | 61,015.00 | 0.1495 | 1,879 |
| 61,015.01 | 95,883.00 | 0.1667 | 2,929 |
| 95,883.01 | 154,650.00 | 0.1750 | 3,725 |
| 154,650.01 | and over | 0.2100 | 9,137 |
Nunavut
Indexing for 2025
For 2025, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.8%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NU, 2025 Nunavut Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 54,707.00 | 0.0400 | 0 |
| 54,707.01 | 109,413.00 | 0.0700 | 1,641 |
| 109,413.01 | 177,881.00 | 0.0900 | 3,829 |
| 177,881.01 | and over | 0.1150 | 8,276 |
Ontario
Indexing for 2025
For 2025, the provincial income thresholds, the personal amounts, and the tax reduction amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.8%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1ON, 2025 Ontario Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 52,886.00 | 0.0505 | 0 |
| 52,886.01 | 105,775.00 | 0.0915 | 2,168 |
| 105,775.01 | 150,000.00 | 0.1116 | 4,294 |
| 150,000.01 | 220,000.00 | 0.1216 | 5,794 |
| 220,000.01 | and over | 0.1316 | 7,994 |
Prince Edward Island
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 33,328.00 | 0.0950 | 0 |
| 33,328.01 | 64,656.00 | 0.1347 | 1,323 |
| 64,656.01 | 105,000.00 | 0.1660 | 3,347 |
| 105,000.01 | 140,000.00 | 0.1762 | 4,418 |
| 140,000.01 | and over | 0.1900 | 6,350 |
Quebec
Only use the federal tax deductions tables when your employee's province of employment is Quebec.
Saskatchewan
Indexing for 2025
For 2025, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025 is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1SK, 2025 Saskatchewan Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 53,463.00 | 0.1050 | 0 |
| 53,463.01 | 152,750.00 | 0.1250 | 1,069 |
| 152,750.01 | and over | 0.1450 | 4,124 |
Yukon
Indexing for 2025
For 2025, the Yukon income thresholds, the personal amount, and the Canada employment amount have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2025, is 2.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1YT, 2025 Yukon Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 57,375.00 | 0.0640 | 0 |
| 57,375.01 | 114,750.00 | 0.0900 | 1,492 |
| 114,750.01 | 177,882.00 | 0.1090 | 3,672 |
| 177,882.01 | 500,000.00 | 0.1280 | 7,052 |
| 500,000.01 | and over | 0.1500 | 18,052 |
Outside Canada
Only use the federal tax deductions tables when your employee's employment is outside Canada and you are required to deduct income tax from that employee’s remuneration.
Previous years
2024 tax year
Federal
Indexing for 2024
For 2024, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2024 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 55,867.00 | 0.1500 | 0 |
| 55,867.01 | 111,733.00 | 0.2050 | 3,073 |
| 111,733.01 | 173,205.00 | 0.2600 | 9,218 |
| 173,205.01 | 246,752.00 | 0.2900 | 14,414 |
| 246,752.01 | and over | 0.3300 | 24,284 |
Alberta
Indexing for 2024
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.2%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2024 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 148,269.00 | 0.1000 | 0 |
| 148,269.01 | 177,922.00 | 0.1200 | 2,965 |
| 177,922.01 | 237,230.00 | 0.1300 | 4,745 |
| 237,230.01 | 355,845.00 | 0.1400 | 7,117 |
| 355,845.01 | and over | 0.1500 | 10,675 |
British Columbia
Indexing for 2024
For 2024, the provincial income thresholds and the British Columbia tax reduction have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 5.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1BC, 2024 British Columbia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,937.00 | 0.0506 | 0 |
| 47,937.01 | 95,875.00 | 0.0770 | 1,266 |
| 95,875.01 | 110,076.00 | 0.1050 | 3,950 |
| 110,076.01 | 133,664.00 | 0.1229 | 5,920 |
| 133,664.01 | 181,232.00 | 0.1470 | 9,142 |
| 181,232.01 | 252,752.00 | 0.1680 | 12,948 |
| 252,752.01 | and over | 0.2050 | 22,299 |
Manitoba
Indexing for 2024
For 2024, the provincial income thresholds and personal amount have been indexed. It is changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 5.2% The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1MB, 2024 Manitoba Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,000.00 | 0.1080 | 0 |
| 47,000.01 | 100,000.00 | 0.1275 | 917 |
| 100,000.01 | and over | 0.1740 | 5,567 |
New Brunswick
Indexing for 2024
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NB, 2024 New Brunswick Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,958.00 | 0.0940 | 0 |
| 49,958.01 | 99,916.00 | 0.1400 | 2,298 |
| 99,916.01 | 185,064.00 | 0.1600 | 4,296 |
| 185,064.01 | and over | 0.1950 | 10,774 |
Newfoundland and Labrador
Indexing for 2024
For 2024, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2024 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 43,198.00 | 0.0870 | 0 |
| 43,198.01 | 86,395.00 | 0.1450 | 2,505 |
| 86,395.01 | 154,244.00 | 0.1580 | 3,629 |
| 154,244.01 | 215,943.00 | 0.1780 | 6,713 |
| 215,943.01 | 275,870.00 | 0.1980 | 11,032 |
| 275,870.01 | 551,739.00 | 0.2080 | 13,791 |
| 551,739.01 | 1,103,478.00 | 0.2130 | 16,550 |
| 1,103,478.01 | and over | 0.2180 | 22,067 |
Northwest Territories
Indexing for 2024
For 2024, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on the changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NT, 2024 Northwest Territories Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 50,597.00 | 0.0590 | 0 |
| 50,597.01 | 101,198.00 | 0.0860 | 1,366 |
| 101,198.01 | 164,525.00 | 0.1220 | 5,009 |
| 164,525.01 | and over | 0.1405 | 8,053 |
Nova Scotia
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 29,590.00 | 0.0879 | 0 |
| 29,590.01 | 59,180.00 | 0.1495 | 1,823 |
| 59,180.01 | 93,000.00 | 0.1667 | 2,841 |
| 93,000.01 | 150,000.00 | 0.1750 | 3,613 |
| 150,000.01 | and over | 0.2100 | 8,863 |
Nunavut
Indexing for 2024
For 2024, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NU, 2024 Nunavut Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 53,268.00 | 0.0400 | 0 |
| 53,268.01 | 106,537.00 | 0.0700 | 1,598 |
| 106,537.01 | 173,205.00 | 0.0900 | 3,729 |
| 173,205.01 | and over | 0.1150 | 8,059 |
Ontario
Indexing for 2024
For 2024, the provincial income thresholds, the personal amounts, and the tax reduction amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.5%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1ON, 2024 Ontario Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 51,446.00 | 0.0505 | 0 |
| 51,446.01 | 102,894.00 | 0.0915 | 2,109 |
| 102,894.01 | 150,000.00 | 0.1116 | 4,177 |
| 150,000.01 | 220,000.00 | 0.1216 | 5,677 |
| 220,000.01 | and over | 0.1316 | 7,877 |
Prince Edward Island
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 32,656.00 | 0.0965 | 0 |
| 32,656.01 | 64,313.00 | 0.1363 | 1,300 |
| 64,313.01 | 105,000.00 | 0.1665 | 3,242 |
| 105,000.01 | 140,000.00 | 0.1800 | 4,659 |
| 140,000.01 | and over | 0.1875 | 5,709 |
Quebec
Only use the federal tax deductions tables when your employee's province of employment is Quebec.
Saskatchewan
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1SK, 2024 Saskatchewan Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 52,057.00 | 0.1050 | 0 |
| 52,057.01 | 148,734.00 | 0.1250 | 1,041 |
| 148,734.01 | and over | 0.1450 | 4,016 |
Yukon
For 2024, the Yukon income thresholds, the personal amount, and the Canada employment amount have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1YT, 2024 Yukon Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 55,867.00 | 0.0640 | 0 |
| 55,867.01 | 111,733.00 | 0.0900 | 1,453 |
| 111,733.01 | 173,205.00 | 0.1090 | 3,575 |
| 173,205.01 | 500,000.00 | 0.1280 | 6,866 |
| 500,000.01 | and over | 0.1500 | 17,866 |
Outside Canada
Only use the federal tax deductions tables when your employee's employment is outside Canada and you are required to deduct income tax from that employee’s remuneration.
2023 tax year
Federal
Indexing for 2023
For 2023, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index:
The federal indexing factor for January 1, 2023 is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1, 2023 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 53,359.00 | 0.1500 | 0 |
| 53,359.01 | 106,717.00 | 0.2050 | 2,935 |
| 106,717.01 | 165,430.00 | 0.2600 | 8,804 |
| 165,430.01 | 235,675.00 | 0.2900 | 13,767 |
| 235,675.01 | and over | 0.3300 | 23,194 |
Alberta
Indexing for 2023
For 2023, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2023 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 142,292.00 | 0.1000 | 0 |
| 142,292.01 | 170,751.00 | 0.1200 | 2,846 |
| 170,751.01 | 227,668.00 | 0.1300 | 4,553 |
| 227,668.01 | 341,502.00 | 0.1400 | 6,830 |
| 341,502.01 | and over | 0.1500 | 10,245 |
British Columbia
Indexing for 2023
For 2023, the provincial income thresholds and the British Columbia tax reduction have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1BC, 2023 British Columbia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 45,654.00 | 0.0506 | 0 |
| 45,654.01 | 91,310.00 | 0.0770 | 1,205 |
| 91,310.01 | 104,835.00 | 0.1050 | 3,762 |
| 104,835.01 | 127,299.00 | 0.1229 | 5,638 |
| 127,299.01 | 172,602.00 | 0.1470 | 8,706 |
| 172,602.01 | 240,716.00 | 0.1680 | 12,331 |
| 240,716.01 | and over | 0.2050 | 21,238 |
Manitoba
Indexing for 2023
For 2023, the provincial income thresholds and personal amount have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 7.0% The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1MB, 2023 Manitoba Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 36,842.00 | 0.1080 | 0 |
| 36,842.01 | 79,625.00 | 0.1275 | 718 |
| 79,625.01 | and over | 0.1740 | 4,421 |
New Brunswick
Indexing for 2023
For 2023, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NB, 2023 New Brunswick Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,715.00 | 0.0940 | 0 |
| 47,715.01 | 95,431.00 | 0.1400 | 2,195 |
| 95,431.01 | 176,756.00 | 0.1600 | 4,104 |
| 176,756.01 | and over | 0.1950 | 10,290 |
Newfoundland and Labrador
Indexing for 2023
For 2023, the provincial income thresholds and personal amounts are indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023 is 5.9%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NL, 2023 Newfoundland and Labrador Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 41,457.00 | 0.0870 | 0 |
| 41,457.01 | 82,913.00 | 0.1450 | 2,405 |
| 82,913.01 | 148,027.00 | 0.1580 | 3,482 |
| 148,027.01 | 207,239.00 | 0.1780 | 6,443 |
| 207,239.01 | 264,750.00 | 0.1980 | 10,588 |
| 264,750.01 | 529,500.00 | 0.2080 | 13,235 |
| 529,500.01 | 1,059,000.00 | 0.2130 | 15,883 |
| 1,059,000.01 | and over | 0.2180 | 21,178 |
Northwest Territories
Indexing for 2023
For 2023, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on the changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NT, 2023 Northwest Territories Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 48,326.00 | 0.0590 | 0 |
| 48,326.01 | 96,655.00 | 0.0860 | 1,305 |
| 96,655.01 | 157,139.00 | 0.1220 | 4,784 |
| 157,139.01 | and over | 0.1405 | 7,691 |
Nova Scotia
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 29,590.00 | 0.0879 | 0 |
| 29,590.01 | 59,180.00 | 0.1495 | 1,823 |
| 59,180.01 | 93,000.00 | 0.1667 | 2,841 |
| 93,000.01 | 150,000.00 | 0.1750 | 3,613 |
| 150,000.01 | and over | 0.2100 | 8,863 |
Nunavut
Indexing for 2023
For 2023, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NU, 2023 Nunavut Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 50,877.00 | 0.0400 | 0 |
| 50,877.01 | 101,754.00 | 0.0700 | 1,526 |
| 101,754.01 | 165,429.00 | 0.0900 | 3,561 |
| 165,429.01 | and over | 0.1150 | 7,697 |
Ontario
Indexing for 2023
For 2023, the provincial income thresholds, the personal amounts, and the tax reduction amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.5%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1ON, 2023 Ontario Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,231.00 | 0.0505 | 0 |
| 49,231.01 | 98,463.00 | 0.0915 | 2,018 |
| 98,463.01 | 150,000.00 | 0.1116 | 3,998 |
| 150,000.01 | 220,000.00 | 0.1216 | 5,498 |
| 220,000.01 | and over | 0.1316 | 7,698 |
Prince Edward Island
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 31,984.00 | 0.0980 | 0 |
| 31,984.01 | 63,969.00 | 0.1380 | 1,279 |
| 63,969.01 | and over | 0.1670 | 3,134 |
Quebec
Only use the federal tax deductions tables when your employee's province of employment is Quebec.
Saskatchewan
Indexing for 2023
For 2023, Saskatchewan will index the provincial income thresholds and the personal amounts.
The indexing factor for January 1, 2023 is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1SK, 2023 Saskatchewan Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,720,00 | 0.1050 | 0 |
| 49,720.01 | 142,058.00 | 0.1250 | 994 |
| 142,058.01 | and over | 0.1450 | 3,836 |
Yukon
Indexing for 2023
For 2023, the Yukon income thresholds, the personal amount, and the Canada employment amount have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1YT, 2023 Yukon Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 53,359.00 | 0.0640 | 0 |
| 53,359.01 | 106,717.00 | 0.0900 | 1,387 |
| 106,717.01 | 165,430.00 | 0.1090 | 3,415 |
| 165,430.01 | 500,000.00 | 0.1280 | 6,558 |
| 500,000.01 | and over | 0.1500 | 17,558 |
Outside Canada
Only use the federal tax deductions tables when your employee's employment is outside Canada and you are required to deduct income tax from that employee’s remuneration.
References
Legislation
- ITA: 117(1)
- Tax payable under this part
- ITA: 117(2)
- Rates for taxation years after 2015
- ITA: 117.1
- Annual adjustment
- ITA: 153(1)
- Requirement to deduct and remit
- AB ITA: 4
- Specified percentage
- AB ITA: 6.1
- Amount of tax payable for 2015 and subsequent taxation years
- BC ITA: 4.1
- Amount of tax payable
- MB ITA: 4.1(2.7)
- Basic tax payable
- MB ITA: 4.1(3)
- CPI adjustment to tax bracket amounts
- NB ITA: 14(3.5)
- Amount of tax payable – 2021 and 2022 taxation years
- NB ITA: 14(3.6)
- Amount of tax payable – 2023 and subsequent taxation years
- NFLD ITA,2000: 7(1)
- Amount of tax payable
- NWT ITA: 2.11(2)
- Rates
- NWT ITA: 2.11(3)
- Thresholds
- NS ITA: 8
- Tax payable by individual
- NVT ITA: 2.11
- Amount of tax payable for 2011 and subsequent taxation years
- ONT ITA: 4(1)
- Calculation of income tax
- ONT ITA: 4(3)
- Amount of tax after 1999
- PEI ITA: 7
- Amount of tax payable
- SASK ITA,2000: 8(1)
- Rate of tax on individuals
- YT ITA: 6(2)
- Individual Income Tax
Page details
- Date modified: