Provincial Income Tax Rates in Canada
While federal income tax rates apply to all Canadians, each province and territory also has its own income tax rates that apply to residents. Combining these two rates helps determine what you might pay in annual income taxes.
Each province and territory determines its own distinct tax credits, tax rates and tax deductions. Except for Quebec, all provinces use the federal government’s definition of taxable income.
As with federal tax rates, provincial tax rates aren’t applied as a flat rate on all your income. Rather, you pay the applicable tax rate on the portion of your taxable income that falls into a specific tax bracket.
For example, someone who lives in British Columbia and earned $60,000 in taxable income in 2025 would pay a 5.06% tax rate on their first $49,279 and 7.7% on the remaining $10,721 of their income — not 7.7% on the full $60,000.
Your provincial tax rate is determined by where you live at the end of each tax year, which is December 31.
Current provincial income tax rates
Provincial tax brackets, and the rates that apply to those brackets, vary quite a bit.
Here are Canada’s provincial and territorial tax rates for 2025.
PROVINCE/TERRITORY | 2025 INCOME TAX RATES |
|---|---|
Alberta | 8% on the first $60,000, plus 10% on any taxable income between $60,000.01 and $151,234, plus 12% on any taxable income between $151,234.01 and $181,481, plus 13% on any taxable income between $1181,418.01 and $241,974 plus 14% on any taxable income between $241,974.01 and $362,961, plus 15% on any taxable income over $362,961 |
British Columbia | 5.06% on the first $49,279 of taxable income, plus 7.7% on any taxable income between $49,279.01 and $98,560, plus 10.5% on any taxable income between $98,560.01 and $113,158, plus 12.29% on any taxable income between $113,158.01 and $137,407, plus 14.7% on any taxable income between $137,407.01 and $186,306, plus 16.8% on any taxable income between $186,306.01 and $259,829, plus 20.5% on the amount over $259,829 |
Manitoba | 10.8% on the first $47,564 of taxable income, plus 12.75% on any taxable income between $47,564.01 and $101,200, plus 17.4% on any taxable income over $101,200 |
New Brunswick | 9.4% on the first $51,306 of taxable income, plus 14% on any taxable income between $51,306.01 and $102,614, plus 16% on any taxable income between $102,614.01 and $190,060, plus 19.5% on any taxable income over $190,060 |
Newfoundland and Labrador | 8.7% on the first $44,192 of taxable income, plus 14.5% on any taxable income between $44,192.01 and $88,382, plus 15.8% on any taxable income between $88,382.01 and $157,792, plus 17.8% on any taxable income between $157,792.01 and $220,910, plus 19.8% on any taxable income between $220,910.01 and $282,214, plus 20.8% on any taxable income between $82,214.01 and $564,429, plus 21.3% on any taxable income between $564,429.01 and $1,128,858, plus 21.8% on any taxable income over $1,128,858 |
Northwest Territories | 5.9% on the first $51,964 of taxable income, plus 8.6% on any taxable income between $51,964.01 and $103,930, plus 12.2% on any taxable income between $103,930.01 and $168,967, plus 14.05% on any taxable income over $168,967 |
Nova Scotia | 8.79% on the first $30,507 of taxable income, plus 14.95% on any taxable income between $30,507.01 and $61,015, plus 16.67% on any taxable income between $61,015.01 and $95,883, plus 17.5% on any taxable income between $95,883.01 and $154,650, plus 21% on any taxable income over $154,650 |
Nunavut | 4% on the first $54,707 of taxable income, plus 7% on any taxable income between $54,707.01 and $109,413, plus 9% on any taxable income between $109,413.01 and $177,881, plus 11.5% on any taxable income over $177,881 |
Ontario | 5.05% on the first $52,886 of taxable income, plus 9.15% on any taxable income between $52,886.01 and $105,775, plus 11.16% on any taxable income between $105,775.01 and $150,000, plus 12.16% on $any taxable income between 150,000.01 and $220,000, plus 13.16% on any taxable income over $220,000 |
Prince Edward Island | 9.5% on the first $33,328 of taxable income, plus 13.47% on any taxable income between $33,328.01 and $64,656, plus 16.6% on any taxable income between $64,656.01 and $105,000, plus 17.62% on any taxable income between $105,000.01 and $140,000, plus 19% on any taxable income over $140,000 |
Quebec | 14% on the first $53,255 of taxable income, plus 19% on any taxable income between $53,255.01 and $106,495, plus 24% on any taxable income between $106,495.01 and $129,590, plus 25.75% on any taxable income over $129,590 |
Saskatchewan | 10.5% on the first $53,463 of taxable income, plus 12.5% on any taxable income between $53,463.01 and $152,750, plus 14.5% on any taxable income over $152,750 |
Yukon | 6.4% on the first $57,375 of taxable income, plus 9% on $57,375.01 up to $114,750, plus 10.9% on $114,750.01 up to $177,882, plus 12.8% on $177,882.01 up to $500,000, plus 15% on the amount over $500,000 |
Sources: Canada.ca, revenuquebec.ca
Are federal and provincial tax rates combined?
Provincial and federal income tax rates are not combined, but the resulting amounts of income taxes owing are combined to determine the overall amount of income tax you must pay.
To come up with the total, you’ll calculate your federal taxes first, then calculate your provincial taxes and add them together. You can do this while filling out your tax return on paper, or use tax software to handle the calculations.
Let’s continue the previous example of a person who lives in BC and has $60,000 in taxable income for 2025:
Total federal income taxes might be $8,857.51 ($57,375 at a 14.5% tax rate; $2,625 at a 20.5% tax rate).
Total provincial income taxes would be $3,319.04 ($49,279 at a 5.06% tax rate; $10,721 at a 7.7% tax rate).
Total income tax: $8,857.51 + $3,319.04= $12,176.55.
The federal government collects provincial taxes and fees through the Canada Revenue Agency in all provinces and territories except Quebec, which handles its tax collection through Revenu Québec. This means Quebec residents must file separate federal and provincial tax returns every year.
Other provincial tax considerations
Just a federal tax credits can reduce the amount of federal tax you owe, provincial and territorial tax credits are available to reduce your provincial or territorial taxes as well.
The example above doesn’t include any tax credits because they are unique to each person’s situation, but it’s possible that our fictional taxpayer could pay less than the amount we calculated if they qualify for various credits.
Tax credits differ from province to province, but you can search for any applicable tax credits in your home province on the Government of Canada website.
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