Canadian income tax rates for individuals – current and previous years
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Tax rates for previous years (1985 to 2021)
To find income tax rates for previous years, see the Income Tax Package for that year.
For 2018 and previous tax years, you can find the federal tax rates on Schedule 1.
For 2019 and later tax years, you can find the federal tax rates on your income tax and benefit return.
You can find the provincial or territorial tax rates on Form 428 for the respective province or territory (except Quebec). To find the Quebec provincial tax rates, go to Income tax return, schedules and guide (Revenu Québec Web site).
Federal tax rates for 2022
- 15% on the first $50,197 of taxable income, plus
- 20.5% on the next $50,195 of taxable income (on the portion of taxable income over 50,197 up to $100,392), plus
- 26% on the next $55,233 of taxable income (on the portion of taxable income over $100,392 up to $155,625), plus
- 29% on the next $66,083 of taxable income (on the portion of taxable income over 155,625 up to $221,708), plus
- 33% of taxable income over $221,708
Calculation chart for federal tax on taxable income
If your taxable income is $50,197 or less, use the following chart:
If your taxable income is more than $50,197 but not more than $100,392, use the following chart:
If your taxable income is more than $100,392 but not more than $155,625, use the following chart:
If your taxable income is more than $155,625 but not more than $221,708, use the following chart:
If your taxable income is more than $221,708, use the following chart:
Provincial and territorial tax rates for 2022
Tax for all provinces and territories (except Quebec) is calculated the same way as federal tax.
Form 428 is used to calculate your provincial or territorial tax. Provincial or territorial non-refundable tax credits are also calculated on Form 428.
| Provinces and territories | Rates |
|---|---|
| Newfoundland and Labrador | 8.7% on the portion of your taxable income that is $39,147 or less, plus 14.5% on the portion of your taxable income that is more than $39,147 but not more than $78,294, plus 15.8% on the portion of your taxable income that is more than $78,294 but not more than $139,780, plus 17.8% on the portion of your taxable income that is more than $139,780 but not more than $195,693, plus 19.8% on the portion of your taxable income that is more than $195,693 but not more than $250,000, plus 20.8% on the portion of your taxable income that is more than $250,000 but not more than $500,000, plus 21.3% on the portion of your taxable income that is more than $500,000 but not more than $1,000,000, plus 21.8% on the portion of your taxable income that is more than $1,000,000 |
| Prince Edward Island | 9.8% on the portion of your taxable income that is $31,984 or less, plus 13.8% on the portion of your taxable income that is more than $31,984 but not more than $63,969, plus 16.7% on the portion of your taxable income that is more than $63,969 |
| Nova Scotia | 8.79% on the portion of your taxable income that is $29,590 or less, plus 14.95% on the portion of your taxable income that is more than $29,590 but not more than $59,180, plus 16.67% on the portion of your taxable income that is more than $59,180 but not more than $93,000, plus 17.5% on the portion of your taxable income that is more than $93,000 but not more than $150,000, plus 21% on the portion of your taxable income that is more than $150,000 |
| New Brunswick | 9.4% on the portion of your taxable income that is $44,887 or less, plus 14.82% on the portion of your taxable income that is more than $44,887 but not more than $89,775, plus 16.52% on the portion of your taxable income that is more than $89,775 but not more than $145,955, plus 17.84% on the portion of your taxable income that is more than $145,955 but not more than $166,280, plus 20.3% on the portion of your taxable income that is more than $166,280 |
| Quebec | Go to Income tax rates (Revenu Québec Web site). |
| Ontario | 5.05% on the portion of your taxable income that is $46,226 or less, plus 9.15% on the portion of your taxable income that is more than $46,226 but not more than $92,454, plus 11.16% on the portion of your taxable income that is more than $92,454 but not more than $150,000, plus 12.16% on the portion of your taxable income that is more than $150,000 but not more than $220,000, plus 13.16% on the portion of your taxable income that is more than $220,000 |
| Manitoba | 10.8% on the portion of your taxable income that is $34,431 or less, plus 12.75% on the portion of your taxable income that is more than $34,431 but not more than $74,416, plus 17.4% on the portion of your taxable income that is more than $74,416 |
| Saskatchewan | 10.5% on the portion of your taxable income that is $46,773 or less, plus 12.5% on the portion of your taxable income that is more than $46,773 but not more than $133,638, plus 14.5% on the portion of your taxable income that is more than $133,638 |
| Alberta | 10% on the portion of your taxable income that is $131,220 or less, plus 12% on the portion of your taxable income that is more than $131,220 but not more than $157,464, plus 13% on the portion of your taxable income that is more than $157,464 but not more than $209,952, plus 14% on the portion of your taxable income that is more than $209,952 but not more than $314,928, plus 15% on the portion of your taxable income that is more than $314,928 |
| British Columbia | 5.06% on the portion of your taxable income that is $43,070 or less, plus 7.7% on the portion of your taxable income that is more than $43,070 but not more than $86,141, plus 10.5% on the portion of your taxable income that is more than $86,141 but not more than $98,901, plus 12.29% on the portion of your taxable income that is more than $98,901 but not more than $120,094, plus 14.7% on the portion of your taxable income that is more than $120,094 but not more than $162,832, plus 16.8% on the portion of your taxable income that is more than $162,832 but not more than $227,091, plus 20.5% on the portion of your taxable income that is more than $227,091 |
| Yukon | 6.4% on the portion of your taxable income that is $50,197 or less, plus 9% on the portion of your taxable income that is more than $50,197 but not more than $100,392, plus 10.9% on the portion of your taxable income that is more than $100,392 but not more than $155,625, plus 12.8% on the portion of your taxable income that is more than $155,625 but not more than $500,000, plus 15% on the portion of your taxable income that is more than $500,000 |
| Northwest Territories | 5.9% on the portion of your taxable income that is $45,462 or less, plus 8.6% on the portion of your taxable income that is more than $45,462 but not more than $90,927, plus 12.2% on the portion of your taxable income that is more than $90,927 but not more than $147,826, plus 14.05% on the portion of your taxable income that is more than $147,826 |
| Nunavut | 4% on the portion of your taxable income that is $47,862 or less, plus 7% on the portion of your taxable income that is more than $47,862 but not more than $95,724, plus 9% on the portion of your taxable income that is more than $95,724 but not more than $155,625, plus 11.5% on the portion of your taxable income that is more than $155,625 |
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