Canadian income tax rates for individuals - current and previous years

Tax rates for previous years

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

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
0
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×15%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+0
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $45,282, but not more than $90,563

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
45,282
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×20.5%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+6,792
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $90,563, but not more than $140,388

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
90,563
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×26%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+16,075
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7

If your taxable income is more than $140,388, but not more than $200,000.

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
140,388
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×29%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+29,029
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7
 
 

If your taxable income is more than $200,000.

Enter your taxable income from line 260 of your return
 Blank space for dollar value
Line 1
Base amount
200,000
Line 2
Line 1 minus line 2 (this amount cannot be negative)
=Blank space for dollar value
Line 3
Federal tax rate
×33%
Line 4
Multiply the amount on line 3 by the tax rate on line 4
=Blank space for dollar value
Line 5
Tax on the amount from line 2
+46,317
Line 6
Add lines 5 and 6
=Blank space for dollar value
Line 7
 
 

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.

Provincial/territorial tax rates (combined chart)
Provinces/territories Rate(s)
Newfoundland and Labrador 7.7% on the first $35,148 of taxable income, +
12.5% on the next $35,147, +
13.3% on the next $55,205, +
14.3% on the next $50,200, +
15.3% 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, +
21% on the next $100,000, +
25.75% on the amount over $250,000
Quebec Go to Income tax rates (Revenu Québec Web site).
Ontario

5.05% on the first $41,536 of taxable income, +
9.15% on the next $41,539, +
11.16% on the next $66,925, +
12.16% on the next $70,000, +
13.16 % on the amount over $220,000

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, +
7.7% on the next $38,211, +
10.5% on the next $11,320, +
12.29% on the next $18,802, +
14.7% on the amount over $106,543

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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