Canadian income tax rates for individuals – current and previous years

On this page:

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:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 0.00Blank space for dollar value
Line 68
Line 67 minus line 68 (cannot be negative)
=Blank space for dollar value
Line 69
Federal tax rate
× 15%Blank space for dollar value
Line 70
Line 69 multiplied by the percentage from line 70
=Blank space for dollar value
Line 71
Tax on the amount from line 71
+ 0.00Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is more than $50,197 but not more than $100,392, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 50,197.00Blank space for dollar value
Line 68
Line 67 minus line 68 (cannot be negative)
=Blank space for dollar value
Line 69
Federal tax rate
× 20.5%Blank space for dollar value
Line 70
Line 69 multiplied by the percentage from line 70
=Blank space for dollar value
Line 71
Tax on the amount from line 71
+ 7,529.55Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is more than $100,392 but not more than $155,625, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 100,392.00Blank space for dollar value
Line 68
Line 67 minus line 68 (cannot be negative)
=Blank space for dollar value
Line 69
Federal tax rate
× 26%Blank space for dollar value
Line 70
Line 69 multiplied by the percentage from line 70
=Blank space for dollar value
Line 71
Tax on the amount from line 71
+ 17,819.53Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is more than $155,625 but not more than $221,708, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 155,625.00Blank space for dollar value
Line 68
Line 67 minus line 68 (cannot be negative)
=Blank space for dollar value
Line 69
Federal tax rate
× 29%Blank space for dollar value
Line 70
Line 69 multiplied by the percentage from line 70
=Blank space for dollar value
Line 71
Tax on the amount from line 71
+ 32,180.11Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is more than $221,708, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 221,708.00Blank space for dollar value
Line 68
Line 67 minus line 68 (cannot be negative)
=Blank space for dollar value
Line 69
Federal tax rate
× 33%Blank space for dollar value
Line 70
Line 69 multiplied by the percentage from line 70
=Blank space for dollar value
Line 71
Tax on the amount from line 71
+ 51,344.18Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

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.

Provincial and territorial tax rates (combined chart)
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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