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Personal Income Tax Brackets

Federal Basic Personal Amount

2017 Personal Amount 2017 Tax Rate
$11,635 15%

 

 

 

 

 

Federal Personal Income Tax Brackets and Tax Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $45,916 15.0% 7.50% -0.03% 5.24%
$45,916 to $91,831 20.5% 10.25% 7.56% 11.67%
$91,831 to $142,353 26.0% 13.00% 15.15% 18.11%
$142,353 to $202,800 29.0% 14.50% 19.29% 21.62%
Over $202,800 33.0% 16.50% 24.81% 26.30%



 

 

 

 

 

 

 


 

British Columbia Basic Personal Amount $10,208 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 5.06% 2017 Tax Rate for Basic Personal Amount 15.0%

 

British Columbia Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $38,898 5.06%
$38,898 to $77,797 7.70%
$77,797 to $89,320 10.50%
$89,320 to $108,460 12.29%
Over $108,460 14.70%

 

Combined Federal & British Columbia Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $38,898 20.06% 10.03% -6.84% 8.61%
$38,898 to $45,916 22.70% 11.35% -3.20% 11.70%
$45,916  to $77,797 28.20% 14.10% 4.39% 18.13%
$77,797 to $89,320 31.00% 15.50% 8.25% 21.41%
$89,320 to $91,381 32.79% 16.40% 10.72% 23.50%
$91,381 to $108,460 38.29% 19.15% 18.31%  29.94%
$108,460 to $142,353 40.70% 20.35% 21.64% 32.76%
$142,353 to $202,800 43.70% 21.85% 25.78% 36.27%
Over $202,800 47.70% 23.85% 31.30% 40.95%
Alberta Basic Personal Amount $18,690 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 10.00% 2017 Tax Rate for Basic Personal Amount 15.0%

 

Alberta Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $125,625 10.00%
$125,625 to $151,950 12.00%
$151,950 to $202,600 13.00%
$202,600 to $303,900 14.00%
Over $303,900 15.00%

 

Combined Federal & Alberta Income Tax Brackets & Rates

2017
Taxable Income

Tax Rates on

Regular Income

Capital Gains

Eligible Dividends

Non-eligible Dividends

First $45,916 25.00% 12.50% -0.03% 14.38%
$45,916 to $91,831 30.50% 15.25% 7.56% 20.82%
$91,831 to $126,625 36.00% 18.00% 15.15% 27.25%
$126,625 to $142,353 38.00% 19.00% 17.91% 29.59%
$142,353 to $151,950 41.00% 20.50% 22.05% 33.10%
$151,950 to $202,600 42.00% 21.00% 23.43%  34.27%
$202,600 to $202,800 43.00% 21.50% 24.81% 35.44%
$142,353 to $202,800 47.00% 23.50% 30.33% 40.12%
Over $303,900 48.00% 24.00% 31.71% 41.29%
Saskatchewan Basic Personal Amount $16,065 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 10.75% 2017 Tax Rate for Basic Personal Amount 15.0%

 

Saskatchewan Income Tax Brackets & Rates

2017
Taxable income
Tax Rates on
Regular Income
$45,225 10.75%
$45,225 to $129,214 12.75%
Over $129,214  14.75%

 

Combined Federal & Saskatchewan Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $45,225 25.75% 12.88% -0.03% 13.88%
$45,225 to $45,916 27.75% 13.88% 2.73% 16.22%
$45,916 to $91,831 33.25% 16.63% 10.32% 22.65%
$91,831 to $129,214 38.75% 19.38% 17.91% 29.09%
$129,214 to $142,353 40.75% 20.38% 20.67% 31.43%
$142,353 to $202,800 43.75% 21.88% 24.81% 34.94%
Over $202,800 47.75% 23.88% 30.33% 39.62%

 

Manitoba Basic Personal Amount $9,271 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 10.80% 2017 Tax Rate for Basic Personal Amount 15.0%

 

Manitoba Income Tax Brackets & Rates

2017
Taxable income
Tax Rates on
Regular Income
First $31,465 10.80%
$31,645 to $68,005 12.75%
Over $68,005  17.40%

 

Combined Federal & Manitoba Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $31,645 25.80% 12.90% 3.84% 16.96%
$31,645 to $45,916 27.75% 13.88% 6.53% 19.24%
$45,916 to $68,005 33.25% 16.63% 14.12% 25.68%
$68,005 to $91,831 37.90% 18.95% 20.53% 31.12%
$91,831 to $142,353 43.40% 21.70% 28.12% 37.55%
$142,353 to $202,800 46.40% 23.20% 32.26% 41.06%
Over $202,800 50.40% 25.20% 37.78% 45.74%
Ontario Basic Personal Amount $10,171 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 5.05% 2017 Tax Rate for Basic Personal Amount 15.0%
Surtax on provincial tax over $4,557 20% Surtax is included in rates below
Surtax on provincial tax over $5,831 36%

 

Ontario Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $42,201 5.05%
$42,201 to $84,404 9.15%
$84,404 to $150,000 11.16%
$150,000 to $220,000 12.16%
Over $220,000 13.16%

 

Combined Federal & Ontario Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $42,201 20.05% 10.03% -6.86% 6.13%
$42,201 to $45,916 24.15% 12.08% -1.02% 10.93%
$45,916 to $74,313 29.65% 14.83% 6.39% 17.37%
$74,313 to $84,404 31.48% 15.74% 8.92% 19.51%
$84,404 to $87,559 33.89% 16.95% 12.24% 22.33%
$87,559 to $91,831 37.91% 18.95% 17.79% 27.03%
$91,831 to  $142,353 43.41% 21.70% 25.38% 33.46%
$142,353 to $150,000 46.41% 23.20% 29.52% 36.97%
$150,000 to $202,800 47.97% 23.98% 31.67% 41.29%
$202,800 to $220,000  51.97% 25.98% 37.19% 43.48%
Over $220,000 53.53% 26.76% 39.34% 45.30%

 

 

 

Northwest Territories Basic Personal Amount $14,890 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 16.0% 2017 Tax Rate for Basic Amount 15.0%

 

Quebec Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $42,705 16.00%
$42,705 to $85,405 20.00%
$85,405 to 103,915 24.00%
Over $103,915 25.75%

 

Combined Federal & Quebec Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $42,705 28.53% 14.26% 5.64% 14.85%
$42,705 to $45,916 32.53% 16.26% 11.16% 19.53%
$45,916 to $85,405 37.12% 18.56% 17.49% 24.90%
$85,405 to $91,831 41.12% 20.56% 23.01% 29.58%
$91,831 to $103,915 45.71% 22.86% 29.35% 34.95%
$103,915 to $142,353 47.46% 23.73% 31.77% 37.00%
$142,353 to $202,800 49.97% 24.98% 35.22% 39.93%
Over $202,800 53.31% 26.65% 39.83% 43.84%

 

New Brunswick Basic Personal Amount $9,895 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 9.68% 2017 Tax Rate for Basic Amount 15.0%

 

New Brunswick Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $41,059 9.68%
$41,059 to $82,119 14.82%
$82,119 to $133,507 16.52%
$133,507 to $152,100 17.84%
Over $152,100 20.30%

 

Combined Federal & New Brunswick Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $41,059 24.68% 12.34% -5.99% 12.76%
$41,059 to $45,916 29.82% 14.91% 1.10% 18.78%
$45,916 to $82,119 35.32% 17.66% 8.69% 25.21%
$82,119 to $91,831 37.02% 18.51% 11.04% 27.20%
$91,831 to $133,507 42.52% 21.26% 18.63% 33.64%
$133,507 to $142,353 43.84% 21.92% 20.45% 35.18%
$142,353 to $152,100 46.84% 23.42% 24.59% 38.69%
$152,100 to 202,800 49.30% 24.65% 27.99% 41.57%
Over $202,800 53.30% 26.65% 33.51% 46.25%
Nova Scotia Basic Personal Amount $8,481 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 8.79% 2017 Tax Rate for Basic Amount 15.0%

 

Nova Scotia Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $29,590 8.79%
$29,590 to $59,180 14.95%
$59,180 to $93,000 16.67%
$93,000 to $150,000 17.50%
Over $150,000 21.00%

 

Combined Federal & Nova Scotia Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $25,590 23.79% 11.90% -0.11% 11.62%
$25,590 to $45,916 29.95% 14.98% 8.39% 18.83%
$45,916 to $59,180 35.45% 17.73% 15.98% 25.27%
$59,180 to $91,831 37.17% 18.59% 18.35% 27.28%
$91,831 to $93,000 42.67% 21.34% 25.94% 33.71%
$93,000 to $142,353 43.50% 21.75% 27.09% 34.68%
$142,353 to $150,000 46.50% 23.25% 31.23% 38.19%
$150,000 to $202,800 50.00% 25.00% 36.06% 42.29%
Over $202,800 54.00% 27.00% 41.58% 46.97%
Prince Edward Island Basic Personal Amount $8,160 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 9.8% 2017 Tax Rate for Basic Amount 15.0%
Surtax on provincial tax over $12,500 10.0%  

 

Prince Edward Island Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $31,984 9.80%
$31,984 to $63,969 13.80%
Over $63,969 16.70%

 

Combined Federal & Prince Edward Island Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $31,984 24.80% 12.40% -0.99% 13.14%
$31,984 to $45,916 28.80% 14.40% 4.53% 17.82%
$45,916 to $63,969 34.30% 17.15% 12.12% 24.25%
$63,969 to $91,831 37.20% 18.60% 16.12% 27.64%
$91,831 to $98,316 42.70% 21.35% 23.71% 34.08%
$98,316 to $142,353 44.37% 22.19% 24.56% 35.68%
$142,353 to $202,800 47.37% 23.69% 28.70% 39.19%
Over $202,800 51.37% 25.69% 34.22% 43.87%
Newfoundland & Labrador Basic Personal Amount $8,978 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 8.70% 2017 Tax Rate for Basic Amount 15.0%

 

Newfoundland & Labrador Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $35,851 8.70%
$35,851 to $ 71,701 14.50%
$71,701 to $128,010 15.8%
$128,010 to 179,214 17.30%
Over $179,214 18.30%

 

Combined Federal & Newfoundland & Labrador Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $35,851 23.70% 11.85% 4.53% 11.32%
$35,851 to $45,916 29.50% 14.75% 12.53% 18.10%
$45,916 to $71,701 35.00% 17.50% 20.12% 24.54%
$71,701 to $91,831  36.30% 18.15% 21.91% 26.06%
$91,831 to $128,010 41.80% 20.90% 29.50% 32.50%
$128,010 to $142,353 43.30% 21.65% 31.57% 34.25%
$142,353 to $179,214 46.30% 23.15% 35.71% 37.76%
$179,214 to $202,800 47.30% 23.65% 37.09% 38.93%
Over $202,800 51.30% 25.65% 42.61% 43.61%
Yukon Basic Personal Amount $11,635 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 6.40% 2017 Tax Rate for Basic Amount 15.0%

 

Yukon Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $45,916 6.40%
$45,916 to $91,831 9.00%
$91,831 to $142,353 10.90%
$142,353 to $500,000 12.80%
Over $500,000 15.00%

 

Combined Federal & Yukon Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $45,916 21.40% 10.70% -11.89% 9.05%
$45,916 to $91,831 29.50% 14.75% -0.72% 18.53%
$91,831 to $142,353 36.90% 18.45% 9.50% 27.19%
$142,353 to $202,800 41.80% 20.90% 16.26% 32.92%
$202,800 to $500,000 45.80% 22.90% 21.78% 37.60%
Over $500,000 48.00% 24.00% 24.81% 40.18%
Northwest Territories Basic Personal Amount $14,278 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 5.90% 2017 Tax Rate for Basic Amount 15.0%

 

Northwest Territories Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $41,585 5.90%
$41,585 to $83,172 8.60%
$83,172 to $135,219 12.20%
Over $135,319 14.05%

 

Combined Federal & Northwest Territories Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $41,585 20.90% 10.45% -7.76% 5.12%
$41,585 to $45,916 23.60% 11.80% -4.03% 8.28%
$45,916 to $83,172 29.10% 14.55% 3.56% 14.72%
$83,172 to $91,831 32.70% 16.35% 8.53% 18.93%
$91,831 to $135,219 38.20% 19.10% 16.12% 25.36%
$135,219 to $142,353 40.05% 20.03% 18.67% 27.53%
$142,353 to $202,800 43.05% 21.53% 22.81% 31.04%
Over $202,800 47.05% 23.53% 28.33% 35.72%
Nunavut Basic Personal Amount $13,128 Federal Basic Personal Amount $11,635
2017 Tax Rate for Basic Personal Amount 4.00% 2017 Tax Rate for Basic Amount 15.0%

 

Nunavut Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income
First $43,780 4.00%
$43,780 to $87,560 7.00%
$87,560 to $142,353 9.00%
Over $142,353 11.5%

 

Combined Federal & Nunavut Income Tax Brackets & Rates

2017
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $43,780 19.00% 9.50% -2.11% 6.53%
$43,780 to $45,916 22.00% 11.00% 2.03% 10.04%
$45,916 to $87,560 27.50% 13.75% 9.62% 16.47%
$87,560 to $91,831 29.50% 14.75% 12.38% 18.81%
$91,831 to $142,353 35.00% 17.50% 19.97% 25.25%
$142,353 to $202,800 40.50% 20.25% 27.56% 31.68%
Over $202,800 44.50% 22.25% 33.08% 36.36%