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Personal Income Tax Brackets & Rates – 2018

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.

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