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Personal Income Tax   ->   Tax Rates   ->   2014 and 2015 Marginal Tax Rates -> Canada Federal Personal Marginal Income Tax Brackets and Tax Rates for 2014 and 2015

Canada - Federal 2014 and 2015 Tax Brackets and Marginal Tax Rates

The Federal tax brackets and personal amount were increased for 2015 by an indexation factor of 1.017.  The indexation factor, bracket thresholds and personal amount for 2015 have been confirmed to Canada Revenue Agency amounts.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Federal Personal Income Tax Brackets and Tax Rates
2015 Taxable Income 2015 Marginal Tax Rates 2014 Taxable Income 2014 Marginal Tax Rates
Other
Income		 Capital
Gains		 Canadian Dividends Other
Income		 Capital
Gains		 Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $44,701 15% 7.5% -0.03% 4.70% first $43,953 15% 7.5% -0.03% 4.70%
over $44,701 up to $89,401 22% 11.0% 9.63% 12.96% over $43,953 up to $87,907 22% 11.0% 9.63% 12.96%
over $89,401 up to $138,586 26% 13.0% 15.15% 17.68% over $87,907 up to $136,270 26% 13.0% 15.15% 17.68%
over $138,586 29% 14.5% 19.29% 21.22% over $136,270 29% 14.5% 19.29% 21.22%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 18%.
For more information see dividend tax credits.

Federal Basic Personal Amount
2015 Tax Rate 2014 Tax Rate
$11,327 15% $11,138 15%

Revised: May 19, 2025

 

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