Tax rates and income thresholds – Calculate payroll deductions and contributions

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

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.

2024 federal tax rates and income thresholds
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.

2024 Alberta tax rates and income thresholds
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.

2024 British Columbia tax rates and income thresholds
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.

2024 Manitoba tax rates and income thresholds
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.

2024 New Brunswick tax rates and income thresholds
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.

2024 Newfoundland and Labrador tax rates and income thresholds
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.

2024 Northwest Territories tax rates and income thresholds
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
2024 Nova Scotia tax rates and income thresholds
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.

2024 Nunavut tax rates and income thresholds
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.

2024 Ontario tax rates and income thresholds
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
2024 Prince Edward Island tax rates and income thresholds
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.

2024 Saskatchewan tax rates and income thresholds
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.

2024 Yukon tax rates and income thresholds
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.

2023 federal tax rates and income thresholds
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.

2023 Alberta tax rates and income thresholds
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.

2023 British Columbia tax rates and income thresholds
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.

2023 Manitoba tax rates and income thresholds
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.

2023 New Brunswick tax rates and income thresholds
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.

2023 Newfoundland and Labrador tax rates and income thresholds
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.

2023 Northwest Territories tax rates and income thresholds
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
2023 Nova Scotia tax rates and income thresholds
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.

2023 Nunavut tax rates and income thresholds
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.

2023 Ontario tax rates and income thresholds
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
2023 Prince Edward Island tax rates and income thresholds
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.

2023 Saskatchewan tax rates and income thresholds
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.

2023 Yukon tax rates and income thresholds
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