Federal rate for 2025

The rate is determined by the Government of Canada.

Footnote 1

The federal tax rate decreased from 15% to 14% on July 1, 2025, making the tax rate 14.5% for 2025.

Return to footnote1 referrer

Provincial or territorial rates for 2025

The rate is determined by your province or territory of residence on December 31, 2025.

• Alberta
  
  Alberta rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$60,000	8%Footnote 2
  $60,000.01	$151,234	10%
  $151,234.01	$181,481	12%
  $181,481.01	$241,974	13%
  $241,974.01	$362,961	14%
  $362,961.01	unlimited	15%

  
  

  Footnote 2

  A new Alberta tax bracket of 8% was added on July 1, 2025

  Return to footnote2 referrer

• British Columbia
  
  British Columbia rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$49,279	5.06%
  $49,279.01	$98,560	7.7%
  $98,560.01	$113,158	10.5%
  $113,158.01	$137,407	12.29%
  $137,407.01	$186,306	14.7%
  $186,306.01	$259,829	16.8%
  $259,829.01	unlimited	20.5%

• Manitoba
  
  Manitoba rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$47,564	10.8%
  $47,564.01	$101,200	12.75%
  $101,200.01	unlimited	17.4%

• New Brunswick
  
  New Brunswick rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$51,306	9.4%
  $51,306.01	$102,614	14%
  $102,614.01	$190,060	16%
  $190,060.01	unlimited	19.5%

• Newfoundland and Labrador
  
  Newfoundland and Labrador rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$44,192	8.7%
  $44,192.01	$88,382	14.5%
  $88,382.01	$157,792	15.8%
  $157,792.01	$220,910	17.8%
  $220,910.01	$282,214	19.8%
  $282,214.01	$564,429	20.8%
  $564,429.01	$1,128,858	21.3%
  $1,128,858.01	unlimited	21.8%

• Northwest Territories
  
  Northwest Territories rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$51,964	5.9%
  $51,964.01	$103,930	8.6%
  $103,930.01	$168,967	12.2%
  $168,967.01	unlimited	14.05%

• Nova Scotia
  
  Nova Scotia rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$30,507	8.79%
  $30,507.01	$61,015	14.95%
  $61,015.01	$95,883	16.67%
  $95,883.01	$154,650	17.5%
  $154,650.01	unlimited	21%

• Nunavut
  
  Nunavut rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$54,707	4%
  $54,707.01	$109,413	7%
  $109,413.01	$177,881	9%
  $177,881.01	unlimited	11.5%

• Ontario
  
  Ontario rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$52,886	5.05%
  $52,886.01	$105,775	9.15%
  $105,775.01	$150,000	11.16%
  $150,000.01	$220,000	12.16%
  $220,000.01	unlimited	13.16%

• Prince Edward Island
  
  Prince Edward Island rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$33,328	9.5%
  $33,328.01	$64,656	13.47%
  $64,656.01	$105,000	16.6%
  $105,000.01	$140,000	17.62%
  $140,000.01	unlimited	19%

• Quebec

  Refer to Revenu Québec's income tax rates.

• Saskatchewan
  
  Saskatchewan rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$53,463	10.5%
  $53,463.01	$152,750	12.5%
  $152,750.01	unlimited	14.5%

• Yukon
  
  Yukon rate: 2025

  Each portion of your taxable income
  from	up to	is taxed at
  $0	$57,375	6.4%
  $57,375.01	$114,750	9%
  $114,750.01	$177,882	10.9%
  $177,882.01	$500,000	12.8%
  $500,000.01	unlimited	15%