Canadian income tax rates for individuals
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Federal tax rates for 2023
- 15% on the portion of taxable income that is $53,359 or less, plus
- 20.5% on the portion of taxable income over $53,359 up to $106,717, plus
- 26% on the portion of taxable income over $106,717 up to $165,430, plus
- 29% on the portion of taxable income over $165,430 up to $235,675, plus
- 33% on the portion of taxable income over $235,675
Provincial and territorial tax rates for 2023
Taxes for all provinces and territories (except Quebec) are 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 $41,457 or less, plus 14.5% on the portion of your taxable income over $41,457 up to $82,913, plus 15.8% on the portion of your taxable income over $82,913 up to $148,027, plus 17.8% on the portion of your taxable income over $148,027 up to $207,239, plus 19.8% on the portion of your taxable income over $207,239 up to $264,750, plus 20.8% on the portion of your taxable income over $264,750 up to $529,500, plus 21.3% on the portion of your taxable income over $529,500 up to $1,059,000, plus 21.8% on the portion of your taxable income over $1,059,000 |
| 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 over $31,984 up to $63,969, plus 16.7% on the portion of your taxable income over $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 over $29,590 up to $59,180, plus 16.67% on the portion of your taxable income over $59,180 up to $93,000, plus 17.5% on the portion of your taxable income over $93,000 up to $150,000, plus 21% on the portion of your taxable income over $150,000 |
| New Brunswick | 9.4% on the portion of your taxable income that is $47,715 or less, plus 14% on the portion of your taxable income over $47,715 up to $95,431, plus 16% on the portion of your taxable income over $95,431 up to $176,756, plus 19.5% on the portion of your taxable income over $176,756 |
| Quebec | Go to Income tax rates (Revenu Québec). |
| Ontario | 5.05% on the portion of your taxable income that is $49,231 or less, plus 9.15% on the portion of your taxable income over $49,231 up to $98,463, plus 11.16% on the portion of your taxable income over $98,463 up to $150,000, plus 12.16% on the portion of your taxable income over $150,000 up to $220,000, plus 13.16% on the portion of your taxable income over $220,000 |
| Manitoba | 10.8% on the portion of your taxable income that is $36,842 or less, plus 12.75% on the portion of your taxable income over $36,842 up to $79,625, plus 17.4% on the portion of your taxable income over $79,625 |
| Saskatchewan | 10.5% on the portion of your taxable income that is $49,720 or less, plus 12.5% on the portion of your taxable income over $49,720 up to $142,058, plus 14.5% on the portion of your taxable income over $142,058 |
| Alberta | 10% on the portion of your taxable income that is $142,292 or less, plus 12% on the portion of your taxable income over $142,292 up to $170,751, plus 13% on the portion of your taxable income over $170,751 up to $227,668, plus 14% on the portion of your taxable income over $227,668 up to $341,502, plus 15% on the portion of your taxable income over $341,502 |
| British Columbia | 5.06% on the portion of your taxable income that is $45,654 or less, plus 7.7% on the portion of your taxable income over $45,654 up to $91,310, plus 10.5% on the portion of your taxable income over $91,310 up to $104,835, plus 12.29% on the portion of your taxable income over $104,835 up to $127,299, plus 14.7% on the portion of your taxable income over $127,299 up to $172,602, plus 16.8% on the portion of your taxable income over $172,602 up to $240,716, plus 20.5% on the portion of your taxable income over $240,716 |
| Yukon | 6.4% on the portion of your taxable income that is $53,359 or less, plus 9% on the portion of your taxable income over $53,359 up to $106,717, plus 10.9% on the portion of your taxable income over $106,717 up to $165,430, plus 12.8% on the portion of your taxable income over $165,430 up to $500,000, plus 15% on the portion of your taxable income over $500,000 |
| Northwest Territories | 5.9% on the portion of your taxable income that is $48,326 or less, plus 8.6% on the portion of your taxable income over $48,326 up to $96,655, plus 12.2% on the portion of your taxable income over $96,655 up to $157,139, plus 14.05% on the portion of your taxable income over $157,139 |
| Nunavut | 4% on the portion of your taxable income that is $50,877 or less, plus 7% on the portion of your taxable income over $50,877 up to $101,754, plus 9% on the portion of your taxable income over $101,754 up to $165,429, plus 11.5% on the portion of your taxable income over $165,429 |
Tax rates for previous years (1985 to 2022)
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).
Calculation chart for 2023 federal tax on taxable income
If your taxable income is $53,359 or less, use the following chart:
If your taxable income is over $53,359 up to $106,717, use the following chart:
If your taxable income is over $106,717 up to $165,430, use the following chart:
If your taxable income is over $165,430 up to $235,675, use the following chart:
If your taxable income is over $235,675, use the following chart:
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