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Personal Income Tax Brackets

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate
$12,069 15%

 

 

 

 

 

Federal Personal Income Tax Brackets and Tax Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $47,630 15.0% 7.50% -0.03% 6.87%
$47,630 to $95,259 20.5% 10.25% 7.56% 13.19%
$95,259 to $147,667 26.0% 13.00% 15.15% 19.52%
$147,667 to $210,371 29.0% 14.50% 19.29% 22.97%
Over $210,371 33.0% 16.50% 24.81% 27.57%



 

 

 

 

 

 

 


 

British Columbia Basic Personal Amount $10,682 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 5.06% 2019 Tax Rate for Basic Personal Amount 15.0%

 

British Columbia Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $40,707 5.06%
$40,707 to $81,416 7.70%
$81,416 to $93,476 10.50%
$93,476 to 113,506 12.29%
 $113,506  to $153,900 14.70%
over $153,900 16.80%

 

Combined Federal & British Columbia Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $40,707 20.06% 10.03% -9.60% 10.43%
$40,707 to $47,630 22.70% 11.35% -5.96% 13.47%
$47,630  to $81,416 28.20% 14.10% 1.63% 19.80%
$81,416 to $93,476 31.00% 15.50% 5.49% 23.02%
$93,476 to $95,259 32.79% 16.40% 7.96% 25.07%
$95,259 to $113,506 38.29% 19.15% 15.55%  31.40%
$113,506 to $147,667 40.70% 20.35% 18.88% 34.17%
$147,667 to $153,900 43.70% 21.85% 23.02% 37.62%
$153,900 to $210,371 45.80% 22.90% 22.92% 40.04%
Over $210,371 49.80% 24.90% 31.44% 44.64%
Alberta Basic Personal Amount $19,369 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 10.00% 2019 Tax Rate for Basic Personal Amount 15.0%

 

Alberta Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $131,220 10.00%
$131,220 to $157,464 12.00%
$157,464 to $209,952 13.00%
$209,952 to $314,928 14.00%
Over $314,928 15.00%

 

Combined Federal & Alberta Income Tax Brackets & Rates

2019
Taxable Income

Tax Rates on

Regular Income

Capital Gains

Eligible Dividends

Non-eligible Dividends

First $47,630 25.00% 12.50% -0.03% 16.02%
$47,630 to $95,259 30.50% 15.25% 7.56% 22.34%
$95,259 to $131,220 36.00% 18.00% 15.15% 28.67%
$131,220 to $147,667 38.00% 19.00% 17.91% 30.97%
$147,667 to $157,464 41.00% 20.50% 22.05% 34.42%
$157,464 to $209,952 42.00% 21.00% 23.43%  35.57%
$209,952 to $210,371 43.00% 21.50% 24.81% 36.72%
$210,371 to $314,928 47.00% 23.50% 30.33% 41.32%
Over $314.928 48.00% 24.00% 31.71% 42.47%
Saskatchewan Basic Personal Amount $16,065 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 10.50% 2018 Tax Rate for Basic Personal Amount 15.0%

 

Saskatchewan Income Tax Brackets & Rates

2019
Taxable income
Tax Rates on
Regular Income
$45,225 10.50%
$45,225 to $129,214 12.50%
Over $129,214  14.50%

 

Combined Federal & Saskatchewan Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $45,225 25.50% 12.75% -0.72% 15.07%
$45,225 to $47,630 27.50% 13.75% 2.04% 17.37%
$47,630 to $95,259 33.00% 16.50% 9.63% 23.7%
$95,259 to $129,214 38.50% 19.25% 17.22% 30.02%
$129,214 to $147,667 40.50% 20.25% 19.98% 32.32%
$147,667 to $210,371 43.50% 21.75% 24.12% 35.77%
Over $210,371 47.50% 23.75% 29.64% 40.37%

 

Manitoba Basic Personal Amount $9,626 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 10.80% 2019 Tax Rate for Basic Personal Amount 15.0%

 

Manitoba Income Tax Brackets & Rates

2019
Taxable income
Tax Rates on
Regular Income
First $32,670 10.80%
$32,670 to $70,610 12.75%
Over $70,610 17.40%

 

Combined Federal & Manitoba Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $32,670 25.80% 12.90% 3.84% 18.38%
$32,670 to $47,630 27.75% 13.88% 6.53% 20.63%
$47,630 to $70,610 33.25% 16.63% 14.12% 26.95%
$70,610 to $95,259 37.90% 18.95% 20.53% 32.30%
$95,259 to $147,667 43.40% 21.70% 28.12% 38.62%
$147,667 to $210,371 46.40% 23.20% 32.26% 42.07%
Over $210.371 50.40% 25.20% 37.78% 46.67%
Ontario Basic Personal Amount $10,354 Federal Basic Personal Amount $12,069
201 Tax Rate for Basic Personal Amount 5.05% 2018 Tax Rate for Basic Personal Amount 15.0%
Surtax on provincial tax over $4,740 20% Surtax is included in rates below
Surtax on provincial tax over $6,067 36%

 

Ontario Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $43,906 5.05%
$43,906 to $87,813 9.15%
$87,813 to $150,000 11.16%
$150,000 to $220,000 12.16%
Over $220,000 13.16%

 

Combined Federal & Ontario Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $43,906 20.05% 10.03% -6.86% 8.89%
$43,906 to $47,630 24.15% 12.08% -1.20% 13.61%
$47,630 to $77,313 29.65% 14.83% 6.39% 19.93%
$77,313 to $87,813 31.48% 15.74% 8.92% 22.04%
$87,813 to $91,101 33.89% 16.95% 12.24% 24.81%
$91,101 to $95,259 37.91% 18.95% 17.79% 29.43%
$95,259 to  $147,667 43.41% 21.70% 25.38% 35.76%
$147,667 to $150,000 46.41% 23.20% 29.52% 39.21%
$150,000 to $210,371 47.97% 23.98% 31.67% 41.00%
$210,371 to $220,000  51.97% 25.98% 37.19% 45.60%
Over $220,000 53.53% 26.76% 39.34% 47.40%

 

 

 

Northwest Territories Basic Personal Amount $15,012 Federal Basic Personal Amount $11,809
2018 Tax Rate for Basic Personal Amount 15.0% 2018 Tax Rate for Basic Amount 15.0%

 

Quebec Income Tax Brackets & Rates

2018
Taxable Income
Tax Rates on
Regular Income
First $43,055 15.00%
$43,055 to $86,105 20.00%
$86,105 to 104,765 24.00%
Over $104,765 25.75%

 

Combined Federal & Quebec Income Tax Brackets & Rates

2018
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $43,055 27.53% 13.76% 4.31% 14.93%
$43,055 to $46,605 32.53% 16.26% 11.21% 20.73%
$46,605 to $86,105 37.12% 18.56% 17.55% 26.06%
$86,105 to $93,208 41.12% 20.56% 23.07% 30.07%
$93,208 to $104,765 45.71% 22.86% 29.41% 36.02%
$104,765 to $144,489 47.46% 23.73% 31.82% 38.02%
$144,489 to $205,842 49.97% 24.98% 35.28% 40.96%
Over $205,842 53.31% 26.65% 39.89% 44.83%

 

New Brunswick Basic Personal Amount $10,043 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 9.68% 2019 Tax Rate for Basic Amount 15.0%

 

New Brunswick Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $42,592 9.68%
$42,592 to $85,184 14.82%
$85,184 to $138,491 16.52%
$138,491 to $157,778 17.84%
Over $157,778 20.30%

 

Combined Federal & New Brunswick Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $42,592 24.68% 12.34% -5.99% 14.83%
$42,592 to $47,630 29.82% 14.91% 1.10% 20.75%
$47,630 to $85,184 35.32% 17.66% 8.69% 27.07%
$85,184 to $95,259 37.02% 18.51% 11.04% 29.03%
$95,259 to $138,491 42.52% 21.26% 18.63% 35.35%
$138,491 to $147,667 43.84% 21.92% 20.45% 36.87%
$147,667 to $157,778 46.84% 23.42% 24.59% 40.32%
$157,778 to 210,371 49.30% 24.65% 27.99% 43.15%
Over $210,371 53.30% 26.65% 33.51% 47.75%
Nova Scotia Basic Personal Amount $8,481* Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 8.79% 2019 Tax Rate for Basic Amount 15.0%

 

Nova Scotia Income Tax Brackets & Rates

2019
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

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $25,000 23.79% 11.90% -0.11% 13.54%
$25,000 to $29,590 24.32% 12.16% 0.62% 14.14%
$29,590 to $47,630 30.48% 15.24% 9.12% 21.23%
$47,630 to $59,180 35.98% 17.99% 16.71% 27.55%
$59,180 to $74,999 37.70% 18.85% 19.09% 29.53%
$74,999 to $93,000 37.17% 18.59% 18.35% 28.92%
$93,000 to $95,259 38.00% 19.00% 19.50% 29.88%
$95,259 to $147,667 43.50% 21.75% 27.09% 36.20%
$147,667 to $150,000 46.50% 23.25% 31.23% 43.68%
$150,000 to $210,371 50.00% 25.00% 36.06% 42.70%
Over $210,371 54.00% 27.00% 41.58% 48.28%

 

*An additional personal amount of $3,000 is added to the personal exemption for 2018 and subesquent years which is reduced at th rae of 6% of taxable income in excess of $25,000 and is reflected in the combined marginal rates above. This increases the maximum tax rates for incomes over $25,000 and under $75,000.

The regular personal amount of $8,481 for 2018/2019 does not affect marginal tax rates for taxable income over $8,481, because it is not reduced as taxable income increases.

Prince Edward Island Basic Personal Amount $9,160 Federal Basic Personal Amount $12.069
2019 Tax Rate for Basic Personal Amount 9.8% 2019 Tax Rate for Basic Amount 15.0%
Surtax on provincial tax over $12,500 10.0%  

 

Prince Edward Island Income Tax Brackets & Rates

2019
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

201p
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $31,984 24.80% 12.40% -0.99% 14.98%
$31,984 to $47,630 28.80% 14.40% 4.53% 18.41%
$47.630 to $63,969 34.30% 17.15% 12.12% 25.91%
$63,969 to $935,259 37.20% 18.60% 16.12% 29.24%
$95,259 to $98,997 42.70% 21.35% 23.71% 35.57%
$98,997 to $147,667 44.37% 22.19% 24.56% 37.17%
$147,667 to $210,371 47.37% 23.69% 28.70% 40.62%
Over $210,371 51.37% 25.69% 34.22% 44.25%
Newfoundland & Labrador Basic Personal Amount $9,414 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 8.70% 2019 Tax Rate for Basic Amount 15.0%

 

Newfoundland & Labrador Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $37,591 8.70%
$37,591 to $ 75,181 14.50%
$75,181 to $134,224 15.80%
$134,224 to 187,913 17.30%
Over $187,913 18.30%

 

Combined Federal & Newfoundland & Labrador Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $37,591 23.70% 11.85% 4.53% 12.85%
$37,591 to $47,630 29.50% 14.75% 12.53% 19.52%
$47,630 to $75,181 35.00% 17.50% 20.12% 25.84%
$75,181 to $95,259 36.30% 18.15% 21.91% 27.34%
$95,259 to $134,224 41.80% 20.90% 29.50% 33.66%
$134,224 to $147,667 43.30% 21.65% 31.57% 35.39%
$147,667 to $187,913 46.30% 23.15% 35.71% 38.84%
$187,913 to $210,371 47.30% 23.65% 37.09% 39.99%
Over $210,371 51.30% 25.65% 42.61% 44.59%
Yukon Basic Personal Amount $12,069 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 6.40% 2019 Tax Rate for Basic Amount 15.0%

 

Yukon Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $47,630 6.40%
$47,630 to $95,259 9.00%
$95,259 to $147,667 10.90%
$147,667 to $500,000 12.80%
Over $500,000 15.00%

 

Combined Federal & Yukon Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $47,630 21.40% 10.70% -7.78% 11.58%
$47,630 to $95,259 29.50% 14.75% 3.40% 20.90%
$95,259 to $147,667 36.90% 18.45% 13.61% 29.40%
$147,667 to $210,371 41.80% 20.90% 20.37% 35.04%
$210,371 to $500,000 45.80% 22.90% 25.89% 39.64%
Over $500,000 48.00% 24.00% 28.93% 42.17%
Northwest Territories Basic Personal Amount $14,811 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 5.90% 2019 Tax Rate for Basic Amount 15.0%

 

Northwest Territories Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $43,137 5.90%
$43,137 to $86,277 8.60%
$86,277 to $140,267 12.20%
Over $140,267 14.05%

 

Combined Federal & Northwest Territories Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $43,137 20.90% 10.45% -7.76% 6.75%
$43,137 to $47,630 23.60% 11.80% -4.03% 9.86%
$47,630 to $86,277 29.10% 14.55% 3.56% 16.18%
$86,277 to $95,259 32.70% 16.35% 8.53% 20.32%
$95,259 to $140,267 38.20% 19.10% 16.12% 26.65%
$140,267 to $147,667 40.05% 20.03% 18.67% 28.77%
$147,677 to $210,371 43.05% 21.53% 22.81% 32.22%
Over $210,371 47.05% 23.53% 28.33% 36.82%
Nunavut Basic Personal Amount $13,618 Federal Basic Personal Amount $12,069
2019 Tax Rate for Basic Personal Amount 4.00% 2019 Tax Rate for Basic Amount 15.0%

 

Nunavut Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income
First $45,414 4.00%
$45,414 to $90,829 7.00%
$90,829 to $147,667 9.00%
Over $147,667 11.5%

 

Combined Federal & Nunavut Income Tax Brackets & Rates

2019
Taxable Income
Tax Rates on
Regular Income Capital Gains Eligible Dividends Non-eligible Dividends
First $45,414 19.00% 9.50% -2.11% 8.46%
$45,414 to $47,630 22.00% 11.00% 2.03% 11.91%
$47,630 to $90,829 27.50% 13.75% 9.62% 18.24%
$90,829 to $95,259 29.50% 14.75% 12.38% 20.54%
$95,259 to $147,667 35.00% 17.50% 19.97% 26.86%
$147,667 to $210,371 40.50% 20.25% 27.56% 33.19%
Over $210,371 44.50% 22.25% 33.08% 37.79%