Tax rates and income thresholds – Calculate payroll deductions and contributions
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Calculate payroll deductions and contributions
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- About the deduction of CPP contributions
- CPP contribution rates, maximums and exemptions
- Second additional CPP contribution (CPP2) rates and maximumsNew – 2024
- About the deduction of EI premiums
- EI premium rates and maximums
- About the deduction of income tax
- Income tax rates and income thresholds
- About the GST/HST on benefits
- GST/HST rates on benefits
- Determine if a benefit is taxable
- Determine the tax treatment of payments other than regular employment income
- How to calculate
- Make corrections before filing
Income tax rates and income thresholds
For each year, the CRA provides the:
- Federal tax rates and income thresholds
- Provincial or territorial tax rates and income thresholds
What are "tax rates"
This is the percentage of the employee’s taxable income that the employer will have withheld on account of the employee's income tax obligations. There is no employer rate or share for income tax deductions.
What are "income thresholds"
These are the ranges of taxable income on which a particular tax rate is applied for federal, provincial or territorial income tax. These are also known as ‘tax brackets’ and are different for federal, provincial and/or territorial income tax.
On this page
2024 tax year – Federal, provincial or territorial tax rates and income thresholds
Federal
Indexing for 2024
For 2024, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2024 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 55,867.00 | 0.1500 | 0 |
| 55,867.01 | 111,733.00 | 0.2050 | 3,073 |
| 111,733.01 | 173,205.00 | 0.2600 | 9,218 |
| 173,205.01 | 246,752.00 | 0.2900 | 14,414 |
| 246,752.01 | and over | 0.3300 | 24,284 |
Alberta
Indexing for 2024
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.2%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2024 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 148,269.00 | 0.1000 | 0 |
| 148,269.01 | 177,922.00 | 0.1200 | 2,965 |
| 177,922.01 | 237,230.00 | 0.1300 | 4,745 |
| 237,230.01 | 355,845.00 | 0.1400 | 7,117 |
| 355,845.01 | and over | 0.1500 | 10,675 |
British Columbia
Indexing for 2024
For 2024, the provincial income thresholds and the British Columbia tax reduction have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 5.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1BC, 2024 British Columbia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,937.00 | 0.0506 | 0 |
| 47,937.01 | 95,875.00 | 0.0770 | 1,266 |
| 95,875.01 | 110,076.00 | 0.1050 | 3,950 |
| 110,076.01 | 133,664.00 | 0.1229 | 5,920 |
| 133,664.01 | 181,232.00 | 0.1470 | 9,142 |
| 181,232.01 | 252,752.00 | 0.1680 | 12,948 |
| 252,752.01 | and over | 0.2050 | 22,299 |
Manitoba
Indexing for 2024
For 2024, the provincial income thresholds and personal amount have been indexed. It is changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 5.2% The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1MB, 2024 Manitoba Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,000.00 | 0.1080 | 0 |
| 47,000.01 | 100,000.00 | 0.1275 | 917 |
| 100,000.01 | and over | 0.1740 | 5,567 |
New Brunswick
Indexing for 2024
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NB, 2024 New Brunswick Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,958.00 | 0.0940 | 0 |
| 49,958.01 | 99,916.00 | 0.1400 | 2,298 |
| 99,916.01 | 185,064.00 | 0.1600 | 4,296 |
| 185,064.01 | and over | 0.1950 | 10,774 |
Newfoundland and Labrador
Indexing for 2024
For 2024, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index.
The federal indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1, 2024 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 43,198.00 | 0.0870 | 0 |
| 43,198.01 | 86,395.00 | 0.1450 | 2,505 |
| 86,395.01 | 154,244.00 | 0.1580 | 3,629 |
| 154,244.01 | 215,943.00 | 0.1780 | 6,713 |
| 215,943.01 | 275,870.00 | 0.1980 | 11,032 |
| 275,870.01 | 551,739.00 | 0.2080 | 13,791 |
| 551,739.01 | 1,103,478.00 | 0.2130 | 16,550 |
| 1,103,478.01 | and over | 0.2180 | 22,067 |
Northwest Territories
Indexing for 2024
For 2024, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on the changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NT, 2024 Northwest Territories Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 50,597.00 | 0.0590 | 0 |
| 50,597.01 | 101,198.00 | 0.0860 | 1,366 |
| 101,198.01 | 164,525.00 | 0.1220 | 5,009 |
| 164,525.01 | and over | 0.1405 | 8,053 |
Nova Scotia
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 29,590.00 | 0.0879 | 0 |
| 29,590.01 | 59,180.00 | 0.1495 | 1,823 |
| 59,180.01 | 93,000.00 | 0.1667 | 2,841 |
| 93,000.01 | 150,000.00 | 0.1750 | 3,613 |
| 150,000.01 | and over | 0.2100 | 8,863 |
Nunavut
Indexing for 2024
For 2024, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NU, 2024 Nunavut Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 53,268.00 | 0.0400 | 0 |
| 53,268.01 | 106,537.00 | 0.0700 | 1,598 |
| 106,537.01 | 173,205.00 | 0.0900 | 3,729 |
| 173,205.01 | and over | 0.1150 | 8,059 |
Ontario
Indexing for 2024
For 2024, the provincial income thresholds, the personal amounts, and the tax reduction amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.5%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1ON, 2024 Ontario Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 51,446.00 | 0.0505 | 0 |
| 51,446.01 | 102,894.00 | 0.0915 | 2,109 |
| 102,894.01 | 150,000.00 | 0.1116 | 4,177 |
| 150,000.01 | 220,000.00 | 0.1216 | 5,677 |
| 220,000.01 | and over | 0.1316 | 7,877 |
Prince Edward Island
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 32,656.00 | 0.0965 | 0 |
| 32,656.01 | 64,313.00 | 0.1363 | 1,300 |
| 64,313.01 | 105,000.00 | 0.1665 | 3,242 |
| 105,000.01 | 140,000.00 | 0.1800 | 4,659 |
| 140,000.01 | and over | 0.1875 | 5,709 |
Quebec
Only use the federal tax deductions tables when your employee's province of employment is Quebec.
Saskatchewan
Indexing for 2024
For 2024, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024 is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1SK, 2024 Saskatchewan Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 52,057.00 | 0.1050 | 0 |
| 52,057.01 | 148,734.00 | 0.1250 | 1,041 |
| 148,734.01 | and over | 0.1450 | 4,016 |
Yukon
Indexing for 2024
For 2024, the Yukon income thresholds, the personal amount, and the Canada employment amount have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2024, is 4.7%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing change, whether or not they file Form TD1YT, 2024 Yukon Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 55,867.00 | 0.0640 | 0 |
| 55,867.01 | 111,733.00 | 0.0900 | 1,453 |
| 111,733.01 | 173,205.00 | 0.1090 | 3,575 |
| 173,205.01 | 500,000.00 | 0.1280 | 6,866 |
| 500,000.01 | and over | 0.1500 | 17,866 |
Outside Canada
Only use the federal tax deductions tables when your employee's employment is outside Canada and you are required to deduct income tax from that employee’s remuneration.
Previous years
2023 tax year Federal
Indexing for 2023
For 2023, the federal income thresholds, the personal amounts, and the Canada employment amount have been changed based on changes in the consumer price index:
The federal indexing factor for January 1, 2023 is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1, 2023 Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Federal tax rate, R | Constant ($), K |
|---|---|---|---|
| 0.00 | 53,359.00 | 0.1500 | 0 |
| 53,359.01 | 106,717.00 | 0.2050 | 2,935 |
| 106,717.01 | 165,430.00 | 0.2600 | 8,804 |
| 165,430.01 | 235,675.00 | 0.2900 | 13,767 |
| 235,675.01 | and over | 0.3300 | 23,194 |
Alberta
Indexing for 2023
For 2023, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1AB, 2023 Alberta Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 142,292.00 | 0.1000 | 0 |
| 142,292.01 | 170,751.00 | 0.1200 | 2,846 |
| 170,751.01 | 227,668.00 | 0.1300 | 4,553 |
| 227,668.01 | 341,502.00 | 0.1400 | 6,830 |
| 341,502.01 | and over | 0.1500 | 10,245 |
British Columbia
Indexing for 2023
For 2023, the provincial income thresholds and the British Columbia tax reduction have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.0%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1BC, 2023 British Columbia Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 45,654.00 | 0.0506 | 0 |
| 45,654.01 | 91,310.00 | 0.0770 | 1,205 |
| 91,310.01 | 104,835.00 | 0.1050 | 3,762 |
| 104,835.01 | 127,299.00 | 0.1229 | 5,638 |
| 127,299.01 | 172,602.00 | 0.1470 | 8,706 |
| 172,602.01 | 240,716.00 | 0.1680 | 12,331 |
| 240,716.01 | and over | 0.2050 | 21,238 |
Manitoba
Indexing for 2023
For 2023, the provincial income thresholds and personal amount have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 7.0% The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1MB, 2023 Manitoba Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 36,842.00 | 0.1080 | 0 |
| 36,842.01 | 79,625.00 | 0.1275 | 718 |
| 79,625.01 | and over | 0.1740 | 4,421 |
New Brunswick
Indexing for 2023
For 2023, the provincial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NB, 2023 New Brunswick Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 47,715.00 | 0.0940 | 0 |
| 47,715.01 | 95,431.00 | 0.1400 | 2,195 |
| 95,431.01 | 176,756.00 | 0.1600 | 4,104 |
| 176,756.01 | and over | 0.1950 | 10,290 |
Newfoundland and Labrador
Indexing for 2023
For 2023, the provincial income thresholds and personal amounts are indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023 is 5.9%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NL, 2023 Newfoundland and Labrador Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 41,457.00 | 0.0870 | 0 |
| 41,457.01 | 82,913.00 | 0.1450 | 2,405 |
| 82,913.01 | 148,027.00 | 0.1580 | 3,482 |
| 148,027.01 | 207,239.00 | 0.1780 | 6,443 |
| 207,239.01 | 264,750.00 | 0.1980 | 10,588 |
| 264,750.01 | 529,500.00 | 0.2080 | 13,235 |
| 529,500.01 | 1,059,000.00 | 0.2130 | 15,883 |
| 1,059,000.01 | and over | 0.2180 | 21,178 |
Northwest Territories
Indexing for 2023
For 2023, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on the changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NT, 2023 Northwest Territories Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Territorial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 48,326.00 | 0.0590 | 0 |
| 48,326.01 | 96,655.00 | 0.0860 | 1,305 |
| 96,655.01 | 157,139.00 | 0.1220 | 4,784 |
| 157,139.01 | and over | 0.1405 | 7,691 |
Nova Scotia
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 29,590.00 | 0.0879 | 0 |
| 29,590.01 | 59,180.00 | 0.1495 | 1,823 |
| 59,180.01 | 93,000.00 | 0.1667 | 2,841 |
| 93,000.01 | 150,000.00 | 0.1750 | 3,613 |
| 150,000.01 | and over | 0.2100 | 8,863 |
Nunavut
Indexing for 2023
For 2023, the territorial income thresholds and the personal amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1NU, 2023 Nunavut Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Territorial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 50,877.00 | 0.0400 | 0 |
| 50,877.01 | 101,754.00 | 0.0700 | 1,526 |
| 101,754.01 | 165,429.00 | 0.0900 | 3,561 |
| 165,429.01 | and over | 0.1150 | 7,697 |
Ontario
Indexing for 2023
For 2023, the provincial income thresholds, the personal amounts, and the tax reduction amounts have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.5%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1ON, 2023 Ontario Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,231.00 | 0.0505 | 0 |
| 49,231.01 | 98,463.00 | 0.0915 | 2,018 |
| 98,463.01 | 150,000.00 | 0.1116 | 3,998 |
| 150,000.01 | 220,000.00 | 0.1216 | 5,498 |
| 220,000.01 | and over | 0.1316 | 7,698 |
Prince Edward Island
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 31,984.00 | 0.0980 | 0 |
| 31,984.01 | 63,969.00 | 0.1380 | 1,279 |
| 63,969.01 | and over | 0.1670 | 3,134 |
Quebec
Only use the federal tax deductions tables when your employee's province of employment is Quebec.
Saskatchewan
Indexing for 2023
For 2023, Saskatchewan will index the provincial income thresholds and the personal amounts.
The indexing factor for January 1, 2023 is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1SK, 2023 Saskatchewan Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Provincial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 49,720,00 | 0.1050 | 0 |
| 49,720.01 | 142,058.00 | 0.1250 | 994 |
| 142,058.01 | and over | 0.1450 | 3,836 |
Yukon
Indexing for 2023
For 2023, the Yukon income thresholds, the personal amount, and the Canada employment amount have been indexed. They have been changed based on changes in the consumer price index.
The indexing factor for January 1, 2023, is 6.3%. The tax credits corresponding to the claim codes in the tables have been indexed accordingly. Employees will automatically receive the indexing increase, whether or not they file Form TD1YT, 2023 Yukon Personal Tax Credits Return.
| Annual taxable income ($) from | Annual taxable income ($) to | Territorial tax rate, V | Constant ($), KP |
|---|---|---|---|
| 0.00 | 53,359.00 | 0.0640 | 0 |
| 53,359.01 | 106,717.00 | 0.0900 | 1,387 |
| 106,717.01 | 165,430.00 | 0.1090 | 3,415 |
| 165,430.01 | 500,000.00 | 0.1280 | 6,558 |
| 500,000.01 | and over | 0.1500 | 17,558 |
Outside Canada
Only use the federal tax deductions tables when your employee's employment is outside Canada and you are required to deduct income tax from that employee’s remuneration.
To view 2022 or previous tax year, refer to:
References
Legislation
- ITA: 117(1)
- Tax payable under this part
- ITA: 117(2)
- Rates for taxation years after 2015
- ITA: 117.1
- Annual adjustment
- ITA: 153(1)
- Requirement to deduct and remit
- AB ITA: 4
- Specified percentage
- AB ITA: 6.1
- Amount of tax payable for 2015 and subsequent taxation years
- BC ITA: 4.1
- Amount of tax payable
- MB ITA: 4.1(2.7)
- Basic tax payable
- MB ITA: 4.1(3)
- CPI adjustment to tax bracket amounts
- NB ITA: 14(3.5)
- Amount of tax payable – 2021 and 2022 taxation years
- NB ITA: 14(3.6)
- Amount of tax payable – 2023 and subsequent taxation years
- NFLD ITA,2000: 7(1)
- Amount of tax payable
- NWT ITA: 2.11(2)
- Rates
- NWT ITA: 2.11(3)
- Thresholds
- NS ITA: 8
- Tax payable by individual
- NVT ITA: 2.11
- Amount of tax payable for 2011 and subsequent taxation years
- ONT ITA: 4(1)
- Calculation of income tax
- ONT ITA: 4(3)
- Amount of tax after 1999
- PEI ITA: 7
- Amount of tax payable
- SASK ITA,2000: 8(1)
- Rate of tax on individuals
- YT ITA: 6(2)
- Individual Income Tax
Page details
- Date modified:
- 2017-01-12