2025 Canadian Federal / Provincial Marginal Tax Rates

Download PDF

Select a province:

Looking for more information? Download our 2025 Quick Reference Guide

British Columbia 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - -  - - -
16,129 to 24,045 15.00 7.50  10.00 6.87 -0.03
24,046 to 25,019 20.06 10.03  13.37 10.44 -9.61
25,020 to 40,814 23.62 11.81  15.75 14.53 -4.70
40,815 to 49,279 20.06 10.03  13.37 10.44 -9.61
49,280 to 57,375 22.70 11.35  15.13 13.48 -5.96
57,376 to 98,560 28.20 14.10  18.80 19.81 1.63
98,561 to 113,158 31.00 15.50  20.67 23.02 5.49
113,159 to 114,750 32.79 16.40  21.86 25.08 7.96
114,751 to 137,407 38.29 19.15  25.53 31.40 15.55
137,408 to 177,882 40.70 20.35  27.13 34.17 18.88
177,883 to 186,305 44.02 22.01  29.35 37.99 23.46
186,306 to 253,414 46.12 23.06  30.75 40.40 26.35
253,415 to 259,829 49.80 24.90  33.20 44.64 31.43
259,830 and over 53.50 26.75  35.67 48.89 36.54

Alberta 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 22,322 15.00 7.50 10.00 6.87 -0.03
22,323 to 57,375 25.00 12.50 16.67 15.86 2.57
57,376 to 114,750 30.50 15.25 20.33 22.19 10.16
114,751 to 151,234 36.00 18.00 24.00 28.51 17.75
151,235 to 177,882 38.00 19.00 25.33 30.81 20.51
177,883 to 181,481 41.32 20.66 27.55 34.62 25.09
181,482 to 241,974 42.32 21.16 28.21 35.77 26.47
241,975 to 253,414 43.32 21.66 28.88 36.92 27.85
253,415 to 362,961 47.00 23.50 31.33 41.16 32.93
362,962 and over 48.00 24.00 32.00 42.31 34.31

Saskatchewan 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 116,128 - - - - -
16,129 to 18,990 15.00 7.50 10.00 6.87 -0.03
18,991 to 53,462 25.50 12.75 17.00 15.57 -0.72
53,463 to 57,375 27.50 13.75 18.33 17.87 2.04
57,376 to 114,750 33.00 16.50 22.00 24.20 9.63
114,751 to 152,749 38.50 19.25 25.67 30.52 17.22
152,750 to 177,882 40.50 20.25 27.00 32.82 19.98
177,883 to 253,414 43.82 21.91 29.21 36.63 24.56
253,415 and over 47.50 23.75 31.67 40.87 29.64
Back to top ↑

Manitoba 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 16,545 15.00 7.50 10.00 6.87 -0.03
16,546 to 22,943 26.77 13.39 17.85 19.50 5.18
22,944 to 47,564 25.80 12.90 17.20 18.39 3.84
47,565 to 57,375 27.75 13.88 18.50 20.63 6.53
57,376 to 101,200 33.25 16.63 22.17 26.96 14.12
101,201 to 114,750 37.90 18.95 25.27 32.31 20.53
114,751 to 177,882 43.40 21.70 28.93 38.63 28.12
177,883 to 200,000 46.72 23.36 31.15 42.44 32.70
200,001 to 253,414 47.58 23.79 31.72 43.43 33.89
253,415 to 400,000 51.26 25.63 34.17 47.66 38.97
400,001 and over 50.40 25.20 33.60 46.68 37.78
Back to top ↑

Ontario 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 18,574 15.00 7.50 10.00 6.87 -0.03
18,575 to 24,389 25.10 12.55 16.73 11.63 -13.69
24,390 to 52,886 20.05 10.02 13.37 9.25 -6.86
52,887 to 57,375 24.15 12.08 16.10 13.96 -1.20
57,376 to 93,132 29.65 14.83 19.77 20.29 6.39
93,133 to 105,775 31.48 15.74 20.99 22.39 8.92
105,776 to 109,727 33.89 16.95 22.59 25.17 12.24
109,728 to 114,750 37.91 18.96 25.27 29.78 17.79
114,751 to 150,000 43.41 21.71 28.94 36.10 25.38
150,001 to 177,882 44.97 22.49 29.98 37.90 27.53
177,883 to 220,000 48.29 24.15 32.19 41.71 32.10
220,001 to 253,414 49.85 24.93 33.23 43.51 34.26
253,415 and over 53.53 26.77 35.69 47.74 39.34
Back to top ↑

Québec 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 18,571 12.52 6.26 8.35 5.74 -0.03
18,572 to 53,255 26.52 13.26 17.68 17.91 3.14
53,256 to 57,375 31.52 15.76 21.01 23.66 10.04
57,376 to 106,495 36.12 18.06 24.08 28.94 16.39
106,496 to 114,750 41.12 20.56 27.41 34.69 23.29
114,751 to 129,590 45.71 22.86 30.47 39.97 29.62
129,591 to 177,882 47.46 23.73 31.64 41.98 32.04
177,883 to 253,414 50.24 25.12 33.49 45.16 35.87
253,415 and over 53.30 26.65 35.53 48.70 40.11
Back to top ↑

New Brunswick 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
 $        -   to 16,128 - - - - -
16,129 to 21,918 15.00 7.50 10.00 6.87 -0.03
21,919 to 48,654 27.40 13.70 18.27 17.97 -2.24
48,655 to 51,306 24.40 12.20 16.27 14.52 -6.38
51,307 to 57,375 29.00 14.50 19.33 19.81 -0.03
57,376 to 102,614 34.50 17.25 23.00 26.14 7.56
102,615 to 114,750 36.50 18.25 24.33 28.44 10.32
114,751 to 177,882 42.00 21.00 28.00 34.76 17.91
177,883 to 190,060 45.32 22.66 30.21 38.57 22.49
190,061 to 253,414 48.82 24.41 32.55 42.60 27.32
253,415 and over 52.50 26.25 35.00 46.84 32.40
Back to top ↑

Nova Scotia 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
 $        -   to 15,296 - - - - -
15,297 to 15,465 8.79 4.40 5.86 6.67 -0.08
15,466 to 16,192 13.79 6.90 9.19 12.42 6.82
16,193 to 21,651 28.79 14.40 19.19 19.29 6.79
21,652 to 25,775 23.79 11.90 15.86 13.54 -0.11
25,776 to 30,507 24.32 12.16 16.21 14.15 0.62
30,508 to 57,375 30.48 15.24 20.32 21.23 9.12
57,376 to 61,015 35.98 17.99 23.99 27.56 16.71
61,016 to 77,325 37.70 18.85 25.13 29.54 19.09
77,326 to 95,883 37.17 18.59 24.78 28.93 18.35
95,884 to 114,750 38.00 19.00 25.33 29.88 19.50
114,751 to 154,650 43.50 21.75 29.00 36.21 27.09
154,651 to 177,882 47.00 23.50 31.33 40.23 31.92
177,883 to 253,414 50.32 25.16 33.55 44.04 36.50
253,415 and over 54.00 27.00 36.00 48.28 41.58
Back to top ↑

PEI 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
 $        -   to 16,128 - - - - -
16,129 to 17,394 15.00 7.50 10.00 6.87 -0.03
17,395 to 22,499 24.50 12.25 16.33 16.30 -1.41
22,500 to 29,499 29.50 14.75 19.67 22.05 5.49
29,500 to 33,328 24.50 12.25 16.33 16.30 -1.41
33,329 to 57,375 28.47 14.24 18.98 20.86 4.07
57,376 to 64,656 33.97 16.99 22.65 27.19 11.66
64,657 to 105,000 37.10 18.55 24.73 30.79 15.98
105,001 to 114,750 38.12 19.06 25.41 31.96 17.39
114,751 to 140,000 43.62 21.81 29.08 38.28 24.98
140,001 to 177,882 45.00 22.50 30.00 39.87 26.88
177,883 to 253,414 48.32 24.16 32.21 43.69 31.46
253,415 and over 52.00 26.00 34.67 47.92 36.54
Back to top ↑

Newfoundland & Labrador 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
 $        -   to 16,128 - - - - -
16,129 to 23,928 15.00 7.50 10.00 6.87 -0.03
23,929 to 30,922 39.70 19.85 26.47 31.60 25.37
30,923 to 44,192 23.70 11.85 15.80 13.20 3.29
44,193 to 57,375 29.50 14.75 19.67 19.87 11.29
57,376 to 88,382 35.00 17.50 23.33 26.20 18.88
88,383 to 114,750 36.30 18.15 24.20 27.69 20.67
114,751 to 157,792 41.80 20.90 27.87 34.01 28.26
157,793 to 177,882 43.80 21.90 29.20 36.31 31.02
177,883 to 220,910 47.12 23.56 31.41 40.12 35.60
220,911 to 253,414 49.12 24.56 32.75 42.42 38.36
253,415 to 282,214 52.80 26.40 35.20 46.66 43.44
282,215 to 564,429 53.80 26.90 35.87 47.81 44.82
564,430 to 1,128,858 54.30 27.15 36.20 48.39 45.51
1,128,859 and over 54.80 27.40 36.53 48.96 46.20
Back to top ↑

Northwest Territories 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 17,841 15.00 7.50 10.00 6.87 -0.03
17,842 to 51,964 20.90 10.45 13.93 6.76 -7.76
51,965 to 57,375 23.60 11.80 15.73 9.86 -4.03
57,376 to 103,930 29.10 14.55 19.40 16.19 3.56
103,931 to 114,750 32.70 16.35 21.80 20.33 8.53
114,751 to 168,967 38.20 19.10 25.47 26.65 16.12
168,968 to 177,882 40.05 20.03 26.70 28.78 18.67
177,883 to 253,414 43.37 21.69 28.91 32.59 23.25
253,415 and over 47.05 23.52 31.37 36.83 28.33
Back to top ↑

Nunavut 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
$        - to 16,128 - - - - -
16,129 to 19,273 15.00 7.50 10.00 6.87 -0.03
19,274 to 54,706 19.00 9.50 12.67 8.47 -2.11
54,707 to 57,374 22.00 11.00 14.67 11.92 2.03
57,375 to 109,413 27.50 13.75 18.33 18.25 9.62
109,414 to 114,749 29.50 14.75 19.67 20.55 12.38
114,750 to 177,880 35.00 17.50 23.33 26.87 19.97
177,881 to 253,413 40.82 20.41 27.21 33.56 28.00
253,414 and over 44.50 22.25 29.67 37.80 33.08
Back to top ↑

Yukon 2025

Taxable Income ($) Marginal Tax Rates (%)
Interest and Regular Income Capital Gains up to $250,000 Capital Gains >
$250,000		 Non-eligible Canadian Dividends Eligible Canadian Dividends
 $        -   to 16,128 - - - - -
16,129 to 57,375 21.40 10.70 14.27 13.46 -7.79
57,376 to 114,750 29.50 14.75 19.67 22.78 3.39
114,751 to 177,882 36.90 18.45 24.60 31.28 13.60
177,883 to 253,414 42.25 21.13 28.17 37.44 20.98
253,415 to 500,000 45.80 22.90 30.53 41.52 25.88
500,001 and over 48.00 24.00 32.00 44.04 28.92
Back to top ↑

The above rates are the combined federal and provincial marginal rates, including all surtaxes. It is assumed that the only credits claimed are the basic personal amount and the low income tax reduction (where applicable). These rates are correct as at January 1, 2025 and do not reflect changes resulting from federal or provincial announcements after that date.

Note: The information provided here is not intended to replace personalized tax advice from a qualified tax professional.