Canadian income tax rates for individuals - current and previous years

Tax rates for previous years (1985 to 2017)

To find income tax rates from previous years, see the General Income Tax and Benefit Package for that year. You can find the federal tax rates on Schedule 1. You will find the provincial or territorial tax rates on Form 428 for the respective province or territory (all 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 2018

  • 15% on the first $46,605 of taxable income, +
  • 20.5% on the next $46,603 of taxable income (on the portion of taxable income over 46,605 up to $93,208), +
  • 26% on the next $51,281 of taxable income (on the portion of taxable income over $93,208 up to $144,489), +
  • 29% on the next $61,353 of taxable income (on the portion of taxable income over 144,489 up to $205,842), +
  • 33% of taxable income over $205,842.
 

The chart below reproduces the calculation of Schedule 1 of the tax package to calculate net federal tax.

Federal tax on taxable income manual calculation chart

If your taxable income is $46,605 or less

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 0Blank space for dollar value
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
× 15%Blank space for dollar value
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+ 0Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $46,605, but not more than $93,208

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 46,605Blank space for dollar value
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
× 20.5%Blank space for dollar value
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+ 6,991Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $93,208, but not more than $144,489

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 93,208Blank space for dollar value
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
× 26%Blank space for dollar value
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+ 16,544Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $144,489, but not more than $205,842.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 144,489Blank space for dollar value
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
× 29%Blank space for dollar value
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+ 29,877Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $205,842.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 205,842Blank space for dollar value
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
× 33%Blank space for dollar value
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+ 47,670Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

Provincial and territorial tax rates for 2018

Tax for all provinces (except Quebec) and territories is calculated the same way as federal tax.

Form 428 is used to calculate this provincial or territorial tax. Provincial or territorial specific 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 first $36,926 of taxable income, +
14.5% on the next $36,926, +
15.8% on the next $57,998, +
17.3% on the next $52,740, +
18.3% on the amount over $184,590
Prince Edward Island 9.8% on the first $31,984 of taxable income, +
13.8% on the next $31,985, +
16.7% on the amount over $63,969
Nova Scotia 8.79% on the first $29,590 of taxable income, +
14.95% on the next $29,590, +
16.67% on the next $33,820, +
17.5% on the next $57,000, +
21% on the amount over $150,000
New Brunswick 9.68% on the first $41,675 of taxable income, +
14.82% on the next $41,676, +
16.52% on the next $52,159, +
17.84% on the next $18,872, +
20.3% on the amount over $154,382
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario

5.05% on the first $42,960 of taxable income, +
9.15% on the next $42,963, +
11.16% on the next $64,077, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000

Manitoba 10.8% on the first $31,843 of taxable income, +
12.75% on the next $36,978, +
17.4% on the amount over $68,821
Saskatchewan 10.5% on the first $45,225 of taxable income, +
12.5% on the next $83,989, +
14.5% on the amount over $129,214
Alberta 10% on the first $128,145 of taxable income, +
12% on the next $25,628, +
13% on the next $51,258, +
14% on the next $102,516, +
15% on the amount over $307,547
British Columbia

5.06% on the first $39,676 of taxable income, +
7.7% on the next $39,677, +
10.5% on the next $11,754, +
12.29% on the next $19,523, +
14.7% on the next $39,370, +
16.8% on the amount over $150,000

Yukon 6.4% on the first $46,605 of taxable income, +
9% on the next $46,603, +
10.9% on the next $51,281, +
12.8% on the next $355,511, +
15% on the amount over $500,000
Northwest Territories 5.9% on the first $42,209 of taxable income, +
8.6% on the next $42,211, +
12.2% on the next $52,828, +
14.05% on the amount over $137,248
Nunavut 4% on the first $44,437 of taxable income, +
7% on the next $44,437, +
9% on the next $55,614, +
11.5% on the amount over $144,488
Report a problem or mistake on this page
Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: