Newfoundland and Labrador

New for Newfoundland and Labrador for 2022

Form NL428, Newfoundland and Labrador Tax, is used to calculate your provincial tax.

Form NL479, Newfoundland and Labrador Credits, is used to calculate your refundable credits.

Newfoundland and Labrador tax (NL428)

Tax rates for 2022

• 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

Newfoundland and Labrador tax

The following taxes are included in the calculation of your Newfoundland and Labrador tax:

• Additional tax for minimum tax purposes
• Tax on split income

Non-refundable tax credits and reductions

Newfoundland and Labrador offers the following tax credits and reductions to reduce your amount of provincial tax payable:

• Adoption expenses
• Age amount
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• CPP or QPP contributions on self-employment income and other earnings
• CPP or QPP contributions through employment income
• Caregiver amount
• Child care amount
• Direct equity tax credit
• Disability amount for self
• Disability amount transferred from a dependant
• Dividend tax credit
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Interest paid on your student loans
• Low-income tax reduction
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 2005 or later
• Minimum tax carryover
• Pension income amount
• Political contribution tax credit
• Provincial foreign tax credit
• Resort property investment tax credit
• Search and rescue volunteers' amount
• Spouse or common-law partner amount
• Tuition and education amounts transferred from a child or grandchild
• Venture capital tax credit
• Volunteer firefighters' amount
• Your tuition and education amounts

Newfoundland and Labrador credits (NL479)

Refundable tax credits

Newfoundland and Labrador offers the following refundable tax credits:

• Physical activity tax credit
• Research and development tax credit (individuals)

For more information

If you have any questions about your income tax return, go to Personal income tax or call 1-800-959-8281.

To get forms, go to Forms and publications.

Forms and publications

• Newfoundland and Labrador – Income Tax Package
• Form T691, Alternative Minimum Tax
• Form T1129, Newfoundland and Labrador Research and Development Tax Credit (Individuals)
• Form T1206, Tax on Split Income
• Form T1272, Newfoundland and Labrador Direct Equity Tax Credit
• Form T1297, Newfoundland and Labrador Resort Property Investment Tax Credit (Individuals)
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Newfoundland and Labrador child benefit (and pre-natal infant nutrition supplement)
• Newfoundland and Labrador income supplement
• Newfoundland and Labrador disability amount
• Newfoundland and Labrador seniors' benefit

Provincial and territorial government partners

• Newfoundland and Labrador – Department of Finance