Nova Scotia

New for Nova Scotia for 2022

Form NS428, Nova Scotia Tax, is used to calculate your Nova Scotia tax.

Form NS479, Nova Scotia Credits, is used to calculate your refundable tax credits.

Nova Scotia tax (NS428)

Tax rates for 2022

• 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 that is more than $29,590 but not more than $59,180, plus
• 16.67% on the portion of your taxable income that is more than $59,180 but not more than $93,000, plus
• 17.5% on the portion of your taxable income that is more than $93,000 but not more than $150,000, plus
• 21% on the portion of your taxable income that is more than $150,000

Nova Scotia tax

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

Non-refundable tax credits and reductions

Nova Scotia offers the following credits and reductions to reduce your amount of provincial tax payable:

• Age amount
• Age tax credit
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amount for young children
• 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
• 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
• Equity tax credit
• Innovation equity tax credit
• Interest paid on your student loans
• Labour-sponsored venture capital tax credit
• 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
• Research and development tax credit recapture
• Spouse or common-law partner amount
• Tuition and education amounts transferred from a child or grandchild
• Venture capital tax credit
• Your tuition and education amounts

Nova Scotia Credits (NS479)

Refundable tax credits

Nova Scotia offers the following refundable credit:

• Volunteer firefighters and ground search and rescue tax credit
• Children's sports and arts tax credit

For more information

If you have 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.

If you have specific questions about the equity tax credit, labour-sponsored venture capital tax credit, or the volunteer firefighters and ground search and rescue tax credit, visit the Department of Finance and Treasury Board of Nova Scotia or contact:

Department of Finance and Treasury Board
Government of Nova Scotia
P.O. Box 187
1723 Hollis St.
Halifax NS  B3J 2N3

If you have questions about the Nova Scotia political contribution tax credit, contact:

Office of the Chief Electoral Officer
Government of Nova Scotia
P.O. Box 2246
Halifax NS  B3J 3C8

Forms and publications

• Nova Scotia – Income Tax Package
• Form T224, Nova Scotia Venture Capital Tax Credit
• Form T225, Nova Scotia Innovation Equity Tax Credit
• Form T691, Alternative Minimum Tax
• Form T1206, Tax on Split Income
• Form T1285, Nova Scotia Equity Tax Credit
• Form T2036, Provincial or Territorial Foreign Tax Credit
• Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions

Related topics

• Nova Scotia affordable living tax credit
• Nova Scotia child benefit

Provincial and territorial government partners

• Department of Finance and Treasury Board – Nova Scotia