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

See how amounts are adjusted to inflation.

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.

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 $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:

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 over $53,359 up to $106,717, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 53,359.00Blank 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
+ 8,003.85Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is over $106,717 up to $165,430, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 106,717.00Blank 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
+ 18,942.24Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is over $165,430 up to $235,675, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 165,430.00Blank 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
+ 34,207.62Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

If your taxable income is over $235,675, use the following chart:

Enter your taxable income from line 26000 of your return.
         Blank space for dollar value
Line 67
Base amount
− 235,675.00Blank 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
+ 54,578.67Blank space for dollar value
Line 72
Line 71 plus line 72
=Blank space for dollar value
Line 73

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