ReFocusTax.ca Canadian Income Taxes DIY
The table shows the 2018 federal personal income tax brackets and rates that apply to taxable income.
| Jurisdiction | Lower Limit | Upper Limit | Rates |
| Federal | 0 | 46,605 | 15.0% |
| 46,606 | 93,208 | 20.5% | |
| 93,209 | 144,489 | 26.0% | |
| 144,490 | 205,842 | 29.0% | |
| 205,843 | 33.0% |
The following table shows the 2018 personal income tax brackets and rates that apply to taxable income on the provincial and territorial level.
| Jurisdiction | Lower Limit | Upper Limit | Rates |
| Yukon | 0 | 46,605 | 6.40% |
| 46,606 | 93,208 | 9% | |
| 93,209 | 144,489 | 10.90% | |
| 144,490 | 500,000 | 12.80% | |
| 500,001 | 15% | ||
| Northwest Territories | 0 | 42,209 | 5.90% |
| 42,210 | 84,420 | 8.60% | |
| 84,421 | 137,248 | 12.20% | |
| 137,249 | 14.05% | ||
| Nunavut | 0 | 44,437 | 4.00% |
| 44,438 | 88,874 | 7.00% | |
| 88,875 | 144,488 | 9.00% | |
| 144,489 | 11.5 | ||
| British Columbia | 0 | 39,675 | 5.06% |
| 39,676 | 79,353 | 7.70% | |
| 79,354 | 91,107 | 10.50% | |
| 91,108 | 110,630 | 12.29% | |
| 110,631 | 150,000 | 14.70% | |
| 150,001 | 16.80% | ||
| Alberta | 0 | 128,145 | 10.0% |
| 128,146 | 153,773 | 12.0% | |
| 153,774 | 205,031 | 13.0% | |
| 205,032 | 307,547 | 14.0% | |
| 307,548 | 15.0% | ||
| Saskatchewan | 0 | 45,225 | 10.50% |
| 45,226 | 129,214 | 12.50% | |
| 129,215 | 14.50% | ||
| Manitoba | 0 | 31,843 | 10.8 |
| 31,844 | 68,821 | 12.75% | |
| 68,822 | 17.40% | ||
| Ontario * | 0 | 42,960 | 5.05% |
| 42,961 | 85,923 | 9.15% | |
| 85,924 | 150,000 | 11.16% | |
| 150,001 | 220,000 | 12.16% | |
| 220,001 | 13.16% | ||
| Quebec | 0 | 43,055 | 15% |
| 43,056 | 86,105 | 20% | |
| 86,106 | 104,765 | 24% | |
| 104,766 | 25.75% | ||
| New Brunswick | 0 | 41,675 | 9.68% |
| 41,676 | 83,351 | 14.82% | |
| 83,352 | 135,510 | 16.52% | |
| 135,511 | 154,382 | 17.84% | |
| 154,383 | 20.30% | ||
| Newfoundland and Labrador | 0 | 36,926 | 8.70% |
| 36,927 | 73,852 | 14.50% | |
| 73,853 | 131,850 | 15.80% | |
| 131,851 | 154,382 | 17.30% | |
| 154,383 | 18.30% | ||
| Nova Scotia | 0 | 29,590 | 8.79% |
| 29,591 | 59,180 | 14.95% | |
| 59,181 | 93,000 | 16.67% | |
| 93,001 | 150,000 | 17.50% | |
| 150,001 | 21.00% | ||
| PEI ** | 0 | 31,984 | 9.80% |
| 31,985 | 63,969 | 13.80% | |
| 63,970 | 16.70% |
Notes :
* Ontario’s surtax rates : threshold amounts, rates: 4,638, 20%; 5,936, 36%;
** PEI’s surtax rates: threshold amount, rate: 12,500, 10%.
Surtax rate applies to provincial taxes over the threshold amount. As an example, Ontario applies a surtax at the rate of 20% on provincial income tax amounts between $4,638 and $5,936, and 56% on amounts greater than $5,936.
