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Personal Income Tax Brackets and Tax Rates in Canada
For corporate tax rates, see our Business page.
Understanding the tables of personal income tax rates - please read this!
How is personal income tax calculated? - Includes calculation of indexation factors.
Tables of Personal Income Tax Brackets and Tax Rates in Canada For All Provinces & Territories
The tables of personal income tax rates show the marginal tax rates for capital gains (both for 50% and 66.7% inclusion rates), eligible and non-eligible Canadian dividends, and other income.
2004 and 2005 - these 2005 rates are not the final rates for the year.
Dividend Tax Credits
 | dividend tax credit rates for all provinces and territories |
| how much can be earned in Canadian dividends before any tax is payable, when the only income is Canadian dividends |
| alternative minimum tax as it relates to Canadian eligible dividends |
Tax Comparisons
See our tax comparisons at various levels of income for all provinces and territories. Comparisons of employment income, and different types of investment income.Canada's Top Marginal Tax Rates by Province/Territory
Tax Tip: Pay yourself first.
Revised: October 29, 2024