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Canadian income tax rates for individuals - current and previous years

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Tax rates for previous years (1985 to 2018)

To find income tax rates from previous years, see the Income Tax 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 2019

  • 15% on the first $47,630 of taxable income, plus
  • 20.5% on the next $47,629 of taxable income (on the portion of taxable income over 47,630 up to $95,259), plus
  • 26% on the next $52,408 of taxable income (on the portion of taxable income over $95,259 up to $147,667), plus
  • 29% on the next $62,704 of taxable income (on the portion of taxable income over 147,667 up to $210,371), plus
  • 33% of taxable income over $210,371
 

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 $47,630 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 $47,630, but not more than $95,259.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 47,630Blank 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
+ 7,145Blank 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 $95,259, but not more than $147,667.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 95,259Blank 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
+ 16,908Blank 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 $147,667, but not more than $210,371.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 147,667Blank 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
+ 30,535Blank 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 $210,371.

Enter your taxable income from line 260 of your return
         Blank space for dollar value
Line 1
Base amount
− 210,371Blank 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
+ 48,719Blank space for dollar value
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

Provincial and territorial tax rates for 2019

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 $37,591 of taxable income, +
14.5% on the next $37,590, +
15.8% on the next $59,043, +
17.3% on the next $53,689, +
18.3% on the amount over $187,913
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 $42,592 of taxable income, +
14.82% on the next $42,592, +
16.52% on the next $53,307, +
17.84% on the next $19,287, +
20.3% on the amount over $157,778
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario

5.05% on the first $43,906 of taxable income, +
9.15% on the next $43,907, +
11.16% on the next $62,187, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000
Manitoba 10.8% on the first $32,670 of taxable income, +
12.75% on the next $37,940, +
17.4% on the amount over $70,610
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 $131,220 of taxable income, +
12% on the next $26,244, +
13% on the next $52,488, +
14% on the next $104,976, +
15% on the amount over $314,928
British Columbia

5.06% on the first $40,707 of taxable income, +
7.7% on the next $40,709, +
10.5% on the next $12,060, +
12.29% on the next $20,030, +
14.7% on the next $40,394, +
16.8% on the amount over $153,900
Yukon 6.4% on the first $47,630 of taxable income, +
9% on the next $47,629, +
10.9% on the next $52,408, +
12.8% on the next $352,333, +
15% on the amount over $500,000
Northwest Territories 5.9% on the first $43,137 of taxable income, +
8.6% on the next $43,140, +
12.2% on the next $53,990, +
14.05% on the amount over $140,267
Nunavut 4% on the first $45,414 of taxable income, +
7% on the next $45,415, +
9% on the next $56,838, +
11.5% on the amount over $147,667
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