Personal income tax · 2025
2025 Canadian personal tax rates
Top combined federal-plus-provincial rates, then the CRA federal brackets.
2025 top combined personal rates
Highest ordinary, capital-gains, and dividend rates by province and territory.
| Jurisdiction | Ordinary | Capital gains | Eligible | Non-eligible |
|---|---|---|---|---|
| Newfoundland and Labrador | 54.80% | 27.40% | 46.20% | 48.96% |
| Nova Scotia | 54.00% | 27.00% | 41.58% | 49.99% |
| Ontario | 53.53% | 26.76% | 39.34% | 47.74% |
| British Columbia | 53.50% | 26.75% | 36.54% | 48.89% |
| Quebec | 53.31% | 26.65% | 40.11% | 48.70% |
| New Brunswick | 52.50% | 26.25% | 32.40% | 46.83% |
| Prince Edward Island | 52.00% | 26.00% | 36.54% | 47.92% |
| Manitoba | 50.40% | 25.20% | 37.78% | 46.67% |
| Alberta | 48.00% | 24.00% | 34.31% | 42.31% |
| Yukon | 48.00% | 24.00% | 28.93% | 44.04% |
| Saskatchewan | 47.50% | 23.75% | 29.64% | 41.34% |
| Northwest Territories | 47.05% | 23.53% | 28.33% | 36.82% |
| Nunavut | 44.50% | 22.25% | 33.08% | 37.79% |
2025 federal brackets
Federal personal income tax brackets
Personal income tax · Federal · Canada (federal) · 2025
| Taxable income | Rate |
|---|---|
| $0 – $57,375 | 14.5% |
| $57,375 – $114,750 | 20.5% |
| $114,750 – $177,882 | 26% |
| $177,882 – $253,414 | 29% |
| $253,414 and over | 33% |
Provinces and territories
Sources: CRA 2025 rates and Revenu Québec.