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Tax Rates -> Personal Income Tax Rates for 2008 and 2009

Personal Income Tax Rates for Canada and Provinces/Territories for 2008 and 2009

Choose your province or territory below to see the combined Federal & Provincial/Territorial marginal tax rates.

See also Current Marginal Tax Rates.

Canada Nova Scotia
Alberta Nunavut
British Columbia Ontario
Manitoba Prince Edward Island     
New Brunswick Quebec
Newfoundland & Labrador       Saskatchewan
Northwest Territories Yukon

Provincial Tax Comparisons - summaries of total income taxes payable in each province/territory at various levels of employment income.

Federal Personal Income Tax Rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $40,726 15.00% 7.50% -5.75% 2.08% first $37,885 15.00% 7.50% -5.75% 2.08%
over $40,726 up to $81,452 22.00% 11.00% 4.40% 10.83% over $37,885 up to $75,769 22.00% 11.00% 4.40% 10.83%
over $81,452 up to $126,264 26.00% 13.00% 10.20% 15.83% over $75,769 up to $123,184 26.00% 13.00% 10.20% 15.83%
over $126,264 29.00% 14.50% 14.55% 19.58% over $123,184 29.00% 14.50% 14.55% 19.58%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%

Note:  The 2009 rates include proposed changes from the January 27, 2009 Federal Budget, which will not be in effect until the budget revisions receive Royal Assent.
Alberta (AB)
combined federal & provincial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $40,726 25.00% 12.50% -5.74% 10.21% first $37,885 25.00% 12.50% -4.30% 8.96%
over $40,726 up to $81,452 32.00% 16.00% 4.41% 18.96% over $37,885 up to $75,769 32.00% 16.00% 5.85% 17.71%
over $81,452 up to $126,264 36.00% 18.00% 10.21% 23.96% over $75,769 up to $123,184 36.00% 18.00% 11.65% 22.71%
over $126,264 39.00% 19.50% 14.56% 27.71% over $123,184 39.00% 19.50% 16.00% 26.46%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
AB Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$16,775 10.00% $16,161 10.00%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
British Columbia (BC)
combined federal & provincial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $35,716 20.06% 10.03% -14.36% 3.16% first $35,016 20.06% 10.03% -15.81% 2.03%
over $35,716 up to $40,726 22.70% 11.35% -10.54% 6.46% over $35,016 up to $37,885 22.70% 11.35% -11.99% 5.33%
over $40,726 up to $71,433 29.70% 14.85% -0.38% 15.21% over $37,885 up to $70,033 29.70% 14.85% -1.84% 14.08%
over $71,433 up to $81,452 32.50% 16.25% 3.68% 18.71% over $70,033 up to $75,769 32.50% 16.25% 2.22% 17.58%
over $81,452 up to $82,014 36.50% 18.25% 9.48% 23.71% over $75,769 up to $80,406 36.50% 18.25% 8.02% 22.58%
over $82,014 up to $99,588 38.29% 19.15% 12.07% 25.95% over $80,406 up to $97,636 38.29% 19.15% 10.62% 24.82%
over $99,588 up to $126,264 40.70% 20.35% 15.56% 28.96% over $97,636 up to $123,184 40.70% 20.35% 14.11% 27.83%
over $126,264 43.70% 21.85% 19.91% 32.71% over $123,184 43.70% 21.85% 18.46% 31.58%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
BC Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$9,373 5.06% $9,189 5.06%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Manitoba (MB)
combined federal & provincial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $31,000 25.80% 12.90% -6.04% 12.46% first $30,544 25.90% 12.95% -5.90% 11.77%
over $31,000 up to $40,726 27.75% 13.88% -3.21% 14.90% over $30,544 up to $37,885 27.75% 13.88% -3.21% 14.08%
over $40,726 up to $67,000 34.75% 17.38% 6.94% 23.65% over $37,885 up to $66,000 34.75% 17.38% 6.94% 22.83%
over $67,000 up to $81,452 39.40% 19.70% 13.68% 29.46% over $66,000 up to $75,769 39.40% 19.70% 13.68% 28.65%
over $81,452 up to $126,264 43.40% 21.70% 19.48% 34.46% over $75,769 up to $123,184 43.40% 21.70% 19.48% 33.65%
over $126,264 46.40% 23.20% 23.83% 38.21% over $123,184 46.40% 23.20% 23.83% 37.40%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
MB Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$8,134 10.80% $8,034 10.90%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
New Brunswick (NB)
combined federal & provincial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $35,707 24.65% 12.33% -9.16% 7.52% first $34,836 25.12% 12.56% -8.48% 8.11%
over $35,707 up to $40,726 29.50% 14.75% -2.13% 13.58% over $34,836 up to $37,885 30.48% 15.24% -0.70% 14.81%
over $40,726 up to $71,415 36.50% 18.25% 8.03% 22.33% over $37,885 up to $69,673 37.48% 18.74% 9.45% 23.56%
over $71,415 up to $81,452 38.00% 19.00% 10.20% 24.21% over $69,673 up to $75,769 38.80% 19.40% 11.36% 25.21%
over $81,452 up to $116,105 42.00% 21.00% 16.00% 29.21% over $75,769 up to $113,273 42.80% 21.40% 17.16% 30.21%
over $116,105 up to $126,264 43.00% 21.50% 17.45% 30.46% over $113,273 up to $123,184 43.95% 21.98% 18.83% 31.65%
over $126,264 46.00% 23.00% 21.80% 34.21% over $123,184 46.95% 23.48% 23.18% 35.40%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NB Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$8,605 9.65% $8,395 10.12%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Newfoundland & Labrador (NL)
combined federal & provincial tax rates including surtax
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $31,061 22.70% 11.35% -8.72% 5.46% first $30,215 23.20% 11.60% -3.50% 6.08%
over $31,061 up to $40,726 27.80% 13.90% -1.33% 11.83% over $30,215 up to $37,885 28.30% 14.15% 3.89% 12.46%
over $40,726 up to $62,121 34.80% 17.40% 8.82% 20.58% over $37,885 up to $60,429 35.30% 17.65% 14.04% 21.21%
over $62,121 up to $81,452 37.50% 18.75% 12.74% 23.96% over $60,429 up to $75,769 38.00% 19.00% 17.96% 24.58%
over $81,452 up to $126,264 41.50% 20.75% 18.54% 28.96% over $75,769 up to $123,184 42.00% 21.00% 23.76% 29.58%
over $126,264 44.50% 22.25% 22.89% 32.71% over $123,184 45.00% 22.50% 28.11% 33.33%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NL Surtax was eliminated effective July 1, 2007
NL Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$7,778 7.70% $7,566 8.20%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Northwest Territories (NT)
combined federal & territorial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $36,885 20.90% 10.45% -13.87% 1.96% first $35,986 20.90% 10.45% -13.87% 1.96%
over $36,885 up to $40,726 23.60% 11.80% -9.96% 5.33% over $35,986 up to $37,885 23.60% 11.80% -9.96% 5.33%
over $40,726 up to $73,772 30.60% 15.30% 0.19% 14.08% over $37,885 up to $71,973 30.60% 15.30% 0.19% 14.08%
over $73,772 up to $81,452 34.20% 17.10% 5.41% 18.58% over $71,973 up to $75,769 34.20% 17.10% 5.41% 18.58%
over $81,452 up to $119,936 38.20% 19.10% 11.21% 23.58% over $75,769 up to $117,011 38.20% 19.10% 11.21% 23.58%
over $119,936 up to $126,264 40.05% 20.03% 13.90% 25.90% over $117,011 up to $123,184 40.05% 20.03% 13.90% 25.90%
over $126,264 43.05% 21.53% 18.25% 29.65% over $123,184 43.05% 21.53% 18.25% 29.65%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NT Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$12,664 5.90% $12,355 5.90%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Nova Scotia (NS)
combined federal & provincial tax rates including surtax
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $29,590 23.79% 11.90% -5.84% 3.45% first $29,590 23.79% 11.90% -5.84% 3.45%
over $29,590 up to $40,726 29.95% 14.98% 3.10% 11.15% over $29,590 up to $37,885 29.95% 14.98% 3.10% 11.15%
over $40,726 up to $59,180 36.95% 18.48% 13.25% 19.90% over $37,885 up to $59,180 36.95% 18.48% 13.25% 19.90%
over $59,180 up to $81,236 38.67% 19.34% 15.74% 22.05% over $59,180 up to $75,769 38.67% 19.34% 15.74% 22.05%
over $81,236 up to $81,452 40.34% 20.17% 16.87% 23.17% over $75,769 up to $81,104 42.67% 21.33% 21.54% 27.05%
over $81,452 up to $93,000 44.34% 22.17% 22.67% 28.17% over $81,104 up to $93,000 44.34% 22.17% 22.67% 28.17%
over $93,000 up to $126,264 45.25% 22.63% 24.00% 29.31% over $93,000 up to $123,184 45.25% 22.63% 24.00% 29.31%
over $126,264 48.25% 24.13% 28.35% 33.06% over $123,184 48.25% 24.13% 28.35% 33.06%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NS Surtax
2009 2008
NS surtax rate (included in all above rates) 10% NS surtax rate (included in all above rates) 10%
Surtax is on NS tax greater than  $  10,000 Surtax is on NS tax greater than  $  10,000
Person with only basic personal amount - surtax starts at taxable income of  $  81,236 Person with only basic personal amount - surtax starts at taxable income of  $  81,104
NS Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$7,981 8.79% $7,731 8.79%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Nunavut (NU)
combined federal & territorial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $38,832 19.00% 9.50% -8.95% 2.08% first $37,885 19.00% 9.50% -8.94% 2.08%
over $38,832 up to $40,726 22.00% 11.00% -4.60% 5.83% over $37,885 up to $75,769 29.00% 14.50% 5.56% 14.58%
over $40,726 up to $77,664 29.00% 14.50% 5.55% 14.58% over $75,769 up to $123,184 35.00% 17.50% 14.26% 22.08%
over $77,664 up to $81,452 31.00% 15.50% 8.45% 17.08% over $123,184 40.50% 20.25% 22.24% 28.96%
over $81,452 up to $126,264 35.00% 17.50% 14.25% 22.08%          
over $126,264 40.50% 20.25% 22.23% 28.96%          
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
NU Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$11,644 4.00% $11,360 4.00%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
                   
Ontario (ON)
combined federal & provincial tax rates including surtaxes
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $36,848 21.05% 10.53% -7.71% 3.23% first $36,020 21.05% 10.53% -7.13% 3.23%
over $36,848 up to $40,726 24.15% 12.08% -3.21% 7.11% over $36,020 up to $37,885 24.15% 12.08% -2.63% 7.11%
over $40,726 up to $64,882 31.15% 15.58% 6.94% 15.86% over $37,885 up to $63,428 31.15% 15.58% 7.52% 15.86%
over $64,882 up to $73,698 32.98% 16.49% 7.45% 16.86% over $63,428 up to $72,041 32.98% 16.49% 8.14% 16.86%
over $73,698 up to $76,440 35.39% 17.70% 10.94% 19.88% over $72,041 up to $74,720 35.39% 17.70% 11.64% 19.88%
over $76,440 up to $81,452 39.41% 19.70% 12.91% 22.59% over $74,720 up to $75,769 39.41% 19.70% 13.81% 22.59%
over $81,452 up to $126,264 43.41% 21.70% 18.71% 27.59% over $75,769 up to $123,184 43.41% 21.70% 19.61% 27.59%
over $126,264 46.41% 23.20% 23.06% 31.34% over $123,184 46.41% 23.20% 23.96% 31.34%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rates above do not include the Ontario Health Premium, which increases the above rates by up to 1.2%
ON Surtaxes
2009 2008
ON surtax rate (included in above rates) 20% 36% ON surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than  $    4,257  $    5,370 Surtax is on ON tax greater than  $    4,162  $    5,249
Person with only basic personal amount - surtax starts at taxable income of  $  64,882  $  76,440 Person with only basic personal amount - surtax starts at taxable income of  $  63,428  $  74,720
Note that the 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
ON Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$8,881 6.05% $8,681 6.05%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Prince Edward Island (PE)
combined federal & provincial tax rates including surtax
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $31,984 24.80% 12.40% -6.77% 10.33% first $31,984 24.80% 12.40% -6.77% 8.96%
over $31,984 up to $40,726 28.80% 14.40% -0.97% 15.33% over $31,984 up to $37,885 28.80% 14.40% -0.97% 13.96%
over $40,726 up to $63,969 35.80% 17.90% 9.19% 24.08% over $37,885 up to $63,969 35.80% 17.90% 9.18% 22.71%
over $63,969 up to $81,452 38.70% 19.35% 13.39% 27.71% over $63,969 up to $75,769 38.70% 19.35% 13.39% 26.33%
over $81,452 up to $98,143 42.70% 21.35% 19.19% 32.71% over $75,769 up to $98,143 42.70% 21.35% 19.19% 31.33%
over $98,143 up to $126,264 44.37% 22.19% 20.09% 34.40% over $98,143 up to $123,184 44.37% 22.19% 20.09% 32.88%
over $126,264 47.37% 23.69% 24.44% 38.15% over $123,184 47.37% 23.69% 24.44% 36.63%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
PE Surtax
2009 2008
PE surtax rate (included in all above rates) 10% PE surtax rate (included in all above rates) 10%
Surtax is on PE tax greater than  $  12,500 Surtax is on PE tax greater than  $  12,500
Person with only basic personal amount - surtax starts at taxable income of  $  98,143 Person with only basic personal amount - surtax starts at taxable income of  $  98,143
PE Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$7,708 9.80% $7,708 9.80%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Quebec (QC)
combined federal & provincial tax rates net of federal tax abatement
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $38,385 28.53% 14.26% 1.14% 11.74% first $37,500 28.53% 14.26% 1.14% 11.74%
over $38,385 up to $40,726 32.53% 16.26% 6.94% 16.74% over $37,500 up to $37,885 32.53% 16.26% 6.94% 16.74%
over $40,726 up to $76,770 38.37% 19.19% 15.42% 24.05% over $37,885 up to $75,000 38.37% 19.19% 15.42% 24.05%
over $76,770 up to $81,452 42.37% 21.19% 21.22% 29.05% over $75,000 up to $75,769 42.37% 21.19% 21.22% 29.05%
over $81,452 up to $126,264 45.71% 22.86% 26.06% 33.22% over $75,769 up to $123,184 45.71% 22.86% 26.06% 33.22%
over $126,264 48.22% 24.11% 29.69% 36.35% over $123,184 48.22% 24.11% 29.69% 36.35%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
QC Minimum Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,455 20.00% $10,215 20.00%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Saskatchewan (SK)
combined federal & provincial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $40,113 26.00% 13.00% -5.75% 8.33% first $37,885 26.00% 13.00% -5.75% 8.33%
over $40,113 up to $40,726 28.00% 14.00% -2.85% 10.83% over $37,885 up to $39,135 33.00% 16.50% 4.40% 17.08%
over $40,726 up to $81,452 35.00% 17.50% 7.30% 19.58% over $39,135 up to $75,769 35.00% 17.50% 7.30% 19.58%
over $81,452 up to $114,610 39.00% 19.50% 13.10% 24.58% over $75,769 up to $111,814 39.00% 19.50% 13.10% 24.58%
over $114,610 up to $126,264 41.00% 20.50% 16.00% 27.08% over $111,814 up to $123,184 41.00% 20.50% 16.00% 27.08%
over $126,264 44.00% 22.00% 20.35% 30.83% over $123,184 44.00% 22.00% 20.35% 30.83%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
SK Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$13,269 11.00% $12,945 11.00%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
 
Yukon (YT)
combined federal & territorial tax rates
2009 Taxable Income   2009 Marginal Tax Rates 2008 Taxable Income  2008 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible
Dividends		 Small
Business
Dividends		 Eligible
Dividends		 Small
Business
Dividends
first $40,726 22.04% 11.02% -11.49% 5.32% first $37,885 22.04% 11.02% -11.49% 5.32%
over $40,726 up to $80,595 31.68% 15.84% 2.49% 17.37% over $37,885 up to $75,769 31.68% 15.84% 2.49% 17.37%
over $80,595 up to $81,452 32.16% 16.08% 2.39% 17.70% over $75,769 up to $78,753 37.44% 18.72% 10.84% 24.57%
over $81,452 up to $126,264 38.01% 19.01% 10.87% 25.01% over $78,753 up to $123,184 38.01% 19.01% 10.87% 25.01%
over $126,264 42.40% 21.20% 17.23% 30.49% over $123,184 42.40% 21.20% 17.23% 30.49%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
YT Surtax
2009 2008
YT surtax rate (included in all above rates) 5% YT surtax rate (included in all above rates) 5%
Surtax is on YT tax greater than  $    6,000 Surtax is on YT tax greater than  $    6,000
Person with only basic personal amount - surtax starts at taxable income of  $  80,595 Person with only basic personal amount - surtax starts at taxable income of  $  78,753
YT Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 7.04% $9,600 7.04%
Federal Basic Personal Amount
2009 Tax Rate 2008 Tax Rate
$10,320 15.00% $9,600 15.00%
Revised: October 26, 2023

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