Personal income tax · 2025
2025 Nova Scotia personal tax rates
Statutory provincial or territorial brackets and a combined table that adds the matching federal rate, including the federal basic-personal-amount clawback.
Nova Scotia personal income tax
Personal income tax · Provincial / territorial · Nova Scotia · 2025
| Taxable income | Rate |
|---|---|
| $0 – $30,507 | 8.79% |
| $30,507 – $61,015 | 14.95% |
| $61,015 – $95,883 | 16.67% |
| $95,883 – $154,650 | 17.5% |
| $154,650 and over | 21% |
Nova Scotia combined federal and provincial personal income tax
Personal income tax · Combined federal and provincial / territorial · Nova Scotia · 2025
| Taxable income | Ordinary | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|
| $0 – $30,507 | 23.29% | 11.65% | -0.80% | 14.67% |
| $30,507 – $57,375 | 29.45% | 14.73% | 7.70% | 21.76% |
| $57,375 – $61,015 | 35.45% | 17.73% | 15.98% | 28.66% |
| $61,015 – $95,883 | 37.17% | 18.59% | 18.35% | 30.64% |
| $95,883 – $114,750 | 38.00% | 19.00% | 19.50% | 31.59% |
| $114,750 – $154,650 | 43.50% | 21.75% | 27.09% | 37.92% |
| $154,650 – $177,882 | 47.00% | 23.50% | 31.92% | 41.94% |
| $177,882 – $253,414 | 50.31% | 25.15% | 36.48% | 45.74% |
| $253,414 and over | 54.00% | 27.00% | 41.58% | 49.99% |
Combined ordinary rates in the fourth federal bracket include the federal basic personal amount clawback (about 0.31 percentage points in 2025). The statutory federal table shows the CRA rate of 29%.
See all jurisdictions on the 2025 personal rates hub.