Canada’s tax rates differ for each province and territory, with each jurisdiction having unique income tax rates, brackets, and even systems. Residents pay provincial or territorial taxes, plus federal taxes everyone is subject to.
For 2024, Nunavut has the lowest income tax rates, ranging from 4%-11.5%. The other areas with the lowest tax rates are the Northwest Territories, with 5.9%-14.05%, and Yukon, with 6.5%-15%. Alberta is the top province with tax rates of 10%-15% applied to much higher income brackets.
This article will enumerate the tax rates in Canada’s provinces and territories, the sales tax for each, and what province has the highest tax rates.
Which Province Has the Lowest Tax Rate?
As mentioned, Alberta’s tax rate is the lowest among all other provinces and territories, at 10%-15%. As for territories, Nunavut’s tax rates of 4%-11.5% in 2024 are the lowest in Canada.
Other areas with the lowest tax rates are the Northwest Territories, with 5.9%-14.05%, and Yukon, with 6.5%-15%.
Alberta Tax Rate
Alberta is known for its progressive income tax system. It is among the top three provinces with the lowest income tax rates.
Besides that, Alberta also boasts one of the lowest sales taxes in Canada (a 5% federal GST) and no provincial sales tax. They call this Alberta’s tax advantage.
Which Province Has the Highest Taxes in Canada?
Quebec has the highest income tax rate in Canada. Its higher taxes are due to the distinct differences in the province’s social services.
These include education, childcare, arts and culture, community health clinics, and other provincial benefits and services.
Income Tax Comparison by Province
The federal tax rates for 2024 are as follows:
| Canada Tax Bracket 2024 | Tax Rate 2024 |
| Up to $55,867 | 15.0% |
| $55,868 to $111,733 | 20.5% |
| $111,734 to $173,205 | 26.0% |
| $173,206 to $246,752 | 29.0% |
| Over $246,753 | 33.0% |
| Source: Canada Revenue Agency |
In comparison, the provincial and territorial income tax rates and brackets for 2024 are below.
Ontario Tax Brackets 2024
| ON Tax Bracket 2024 | Tax Rate 2024 |
| Up to $51,446 | 5.05% |
| $51,447 up to $102,894 | 9.15% |
| $102,895 up to $150,000 | 11.16% |
| $150,001 up to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Alberta Tax Brackets 2024
| AB Tax Bracket 2024 | Tax Rate 2024 |
| Up to $148,269 | 10% |
| $148,270 up to $177,922 | 12% |
| $177,923 up to $237,230 | 13% |
| $237,231 up to $355,845 | 14% |
| Over $355,845 | 15% |
British Columbia Tax Brackets 2024
| BC Tax Bracket 2024 | Tax Rate 2024 |
| Up to $47,937 | 5.06% |
| $47,938 up to $95,875 | 7.7% |
| $95,876 up to $110,076 | 10.5% |
| $110,077 up to $133,664 | 12.29% |
| $133,665 up to $181,232 | 14.7% |
| $181,233 up to $252,752 | 16.8% |
| Over $252,752 | 20.5% |
Manitoba Tax Brackets 2024
| MB Tax Bracket 2024 | Tax Rate 2024 |
| Up to $47,000 | 10.8% |
| $47,001 up to $100,000 | 12.75% |
| Over $100,000 | 17.4% |
Saskatchewan Tax Bracket 2024
| SK Tax Bracket 2024 | Tax Rate 2024 |
| Up to $52,057 | 10.50% |
| $52,058 up to $148,734 | 12.50% |
| Over $148,734 | 14.50% |
New Brunswick Tax Brackets 2024
| NB Tax Bracket 2024 | Tax Rate 2024 |
| Up to $49,958 | 9.4% |
| $49,959 up to $99,916 | 14% |
| $99,917 up to $185,06 | 16% |
| Over $185,064 | 19.5% |
Nova Scotia Tax Brackets 2024
| NS Tax Bracket 2024 | Tax Rate 2024 |
| Up to $29,590 | 8.79% |
| $29,591 up to $59,180 | 14.95% |
| $59,181 up to $93,000 | 16.67% |
| $93,001 up to $150,000 | 17.50% |
| Over $150,000 | 21% |
Newfoundland and Labrador Tax Brackets 2024
| NL Tax Bracket 2024 | Tax Rate 2024 |
| Up to $43,198 | 8.70% |
| 43,199 up to $86,395 | 14.50% |
| $86,396 up to $154,244 | 15.80% |
| $154,245 up to $215,943 | 17.80% |
| $215,944 up to $275,870 | 19.80% |
| $275,871 up to $551,739 | 20.80% |
| $551,740 up to $1,103,478 | 21.30% |
| Over $1,103,478 | 21.80% |
Prince Edward Island Tax Brackets 2024
| PEI Tax Bracket 2024 | Tax Rate 2024 |
| Up to $32,656 | 9.65% |
| $32,657 up to $64,313 | 13.63% |
| $64,314 up to $105,00 | 16.65% |
| $105,001 up to $140,000 | 18.00% |
| Over $140,000 | 18.75% |
Quebec Tax Brackets 2024
| QC Tax Bracket 2024 | Tax Rate 2024 |
| Up to $51,780 | 14% |
| $51,781 up to $103,545 | 19% |
| $103,546 up to $126,000 | 24% |
| Over $126,000 | 25.75% |
Yukon Tax Brackets 2024
| YT Tax Bracket 2024 | Tax Rate 2024 |
| Up to $55,867 | 6.4% |
| $55,868 up to $111,733 | 9% |
| $111,734 up to $173,205 | 10.9% |
| $173,206 up to $500,000 | 12.8% |
| Over $500,000 | 15% |
Northwest Territories Tax Brackets 2024
| NT Tax Bracket 2024 | Tax Rate 2024 |
| Up to $50,597 | 5.9% |
| $50,598 up to $101,198 | 8.6% |
| $101,199 up to $164,525 | 12.2% |
| Over $164,525 | 14.05% |
Nunavut Tax Brackets 2024
| NU Tax Bracket 2024 | Tax Rate 2024 |
| Up to $53,268 | 4% |
| $53,269 up to $106,537 | 7% |
| $106,538 up to $173,205 | 9% |
| Over $173,205 | 11.5% |
Sales Tax for 2024 by Province
Below are the PST, GST, and HST rates for the provinces and territories in Canada for 2024.
| Province | Type | PST | GST | HST | Total Tax Rate |
| Alberta | GST | 5% | 5% | ||
| British Columbia | GST + PST | 7% | 5% | 12% | |
| Manitoba | GST + PST | 7% | 5% | 12% | |
| New Brunswick | HST | 15% | 15% | ||
| Newfoundland and Labrador | HST | 15% | 15% | ||
| Northwest Territories | GST | 5% | 5% | ||
| Nova Scotia | HST | 15% | 15% | ||
| Nunavut | GST | 5% | 5% | ||
| Ontario | HST | 13% | 13% | ||
| Prince Edward Island | HST | 15% | 15% | ||
| Quebec | GST + *QST | *9.975% | 5% | 14.98% | |
| Saskatchewan | GST + PST | 6% | 5% | 11% | |
| Yukon | GST | 5% | 5% |
FAQs
Alberta is the only province that has not implemented a provincial sales tax or Harmonized Sales Tax (HST). It only requires a federal GST rate of 5%, which took effect on January 1, 2008. It does not have its own sales tax and relies on revenues from its oil industry instead.
Alberta has the lowest taxes of all provinces in Canada. It holds the recognition of having the highest basic personal amount at $19,369, which is higher than the federal basic amount of $14,398.
Taxes in Canada are some of the highest in the world, with the country ranked 25th in the world for having a tax burden of 33.45% in 2023. Out of 172 countries, Canada is in the upper third of the countries with the highest taxes.
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