Canadian income tax rates for individuals - current and previous years
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Tax rates for previous years (1985 to 2020)
To find income tax rates from 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, 2020 and later tax years, you can find the federal tax rates on the Income Tax and Benefit Return. You will find the provincial or territorial tax rates on Form 428 for the respective province or territory (all except Quebec). To find the Quebec provincial tax rates, go to Income tax return, schedules and guide (Revenu Québec Web site).
Federal tax rates for 2021
- 15% on the first $49,020 of taxable income, plus
- 20.5% on the next $49,020 of taxable income (on the portion of taxable income over 49,020 up to $98,040), plus
- 26% on the next $53,939 of taxable income (on the portion of taxable income over $98,040 up to $151,978), plus
- 29% on the next $64,533 of taxable income (on the portion of taxable income over 151,978 up to $216,511), plus
- 33% of taxable income over $216,511
The chart below reproduces the calculation on page 5 of the Income Tax and Benefit Return.
Federal tax on taxable income manual calculation chart
If your taxable income is $49,020 or less.
If your taxable income is more than $49,020, but not more than $98,040.
If your taxable income is more than $98,040, but not more than $151,978.
If your taxable income is more than $151,978, but not more than $216,511.
If your taxable income is more than $216,511.
Provincial and territorial tax rates for 2021
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 and territories | Rates |
|---|---|
| Newfoundland and Labrador | 8.7% on the first $38,081 of taxable income, + 14.5% on the next $38,080, + 15.8% on the next $59,812, + 17.3% on the next $54,390, + 18.3% on the amount over $190,363 |
| 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 $43,835 of taxable income, + 14.82% on the next $43,836, + 16.52% on the next $54,863, + 17.84% on the next $19,849, + 20.3% on the amount over $162,383 |
| Quebec | Go to Income tax rates (Revenu Québec Web site). |
| Ontario | 5.05% on the first $45,142 of taxable income, + |
| Manitoba | 10.8% on the first $33,723 of taxable income, + 12.75% on the next $39,162, + 17.4% on the amount over $72,885 |
| Saskatchewan | 10.5% on the first $45,677 of taxable income, + 12.5% on the next $84,829, + 14.5% on the amount over $130,506 |
| Alberta | 10% on the first $131,220 of taxable income, + 12% on the next $26,244, + 13% on the next $52,488, + 14% on the next $104,976, + 15% on the amount over $314,928 |
| British Columbia | 5.06% on the first $42,184 of taxable income, + |
| Yukon | 6.4% on the first $49,020 of taxable income, + 9% on the next $49,020, + 10.9% on the next $53,938, + 12.8% on the next $348,022, + 15% on the amount over $500,000 |
| Northwest Territories | 5.9% on the first $44,396 of taxable income, + 8.6% on the next $44,400, + 12.2% on the next $55,566, + 14.05% on the amount over $144,362 |
| Nunavut | 4% on the first $46,740 of taxable income, + 7% on the next $46,740, + 9% on the next $58,498, + 11.5% on the amount over $151,978 |
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