Canadian income tax rates for individuals - current and previous years
Tax rates for previous years (1985 to 2015)
Federal and provincial/territorial tax rates for previous years
You can find the federal tax rates on Schedule 1 and the provincial/territorial tax rates on Form 428 of the General Income Tax and Benefit Package.
Federal tax rates for 2016
- 15% on the first $45,282 of taxable income, +
- 20.5% on the next $45,281 of taxable income (on the portion of taxable income over $45,282 up to $90,563), +
- 26% on the next $49,825 of taxable income (on the portion of taxable income over $90,563 up to $140,388), +
- 29% on the next $59,612 of taxable income (on the portion of taxable income over $140,388 up to $200,000), +
- 33% of taxable income over $200,000.
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 $45,282 or less
If your taxable income is more than $45,282, but not more than $90,563
If your taxable income is more than $90,563, but not more than $140,388
If your taxable income is more than $140,388, but not more than $200,000.
If your taxable income is more than $200,000.
Provincial/territorial tax rates for 2016
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.
Provinces/territories | Rate(s) |
---|---|
Newfoundland and Labrador | 8.2% on the first $35,148 of taxable income, + 13.5% on the next $35,147, + 14.55% on the next $55,205, + 15.8% on the next $50,200, + 16.8% on the amount over $175,700 |
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 $40,492 of taxable income, + 14.82% on the next $40,493, + 16.52% on the next $50,679, + 17.84% on the next $18,336, + 20.3% on the amount over $150,000 |
Quebec | Go to Income tax rates (Revenu Québec Web site). |
Ontario |
5.05% on the first $41,536 of taxable income, + |
Manitoba | 10.8% on the first $31,000 of taxable income, + 12.75% on the next $36,000, + 17.4% on the amount over $67,000 |
Saskatchewan | 11% on the first $44,601 of taxable income, + 13% on the next $82,829, + 15% on the amount over $127,430 |
Alberta | 10% on the first $125,000 of taxable income, + 12% on the next $25,000, + 13% on the next $50,000, + 14% on the next $100,000, + 15% on the amount over $300,000 |
British Columbia |
5.06% on the first $38,210 of taxable income, + |
Yukon | 6.4% on the first $45,282 of taxable income, + 9% on the next $45,281, + 10.9% on the next $49,825, + 12.8% on the next $359,612, + 15% on the amount over $500,000 |
Northwest Territories | 5.9% on the first $41,011 of taxable income, + 8.6% on the next $41,013, + 12.2% on the next $51,329, + 14.05% on the amount over $133,353 |
Nunavut | 4% on the first $43,176 of taxable income, + 7% on the next $43,175, + 9% on the next $54,037, + 11.5% on the amount over $140,388 |
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