Personal Income Tax -> Tax Rates -> 2017 & 2018 Marginal Tax Rates -> Canada Federal 2017 and 2018 Personal Income Tax Rates
Canada - Federal 2017 and 2018 Tax Brackets and Marginal Tax Rates
Income Tax Act s. 117, 117.1
The Federal tax brackets and personal amount are increased for 2018 by an indexation factor of 1.015. The indexation factors, tax brackets and tax rates have been been confirmed to Canada Revenue Agency information.
The 2018 marginal tax rates for non-eligible dividends reflect the rates that are in effect due to the change in the gross-up rate for 2018, as announced in the October 24, 2017 Fall Economic Statement.
In order to determine the total tax rate paid in your province, see the combined marginal tax rates for your province. If you are not a resident of Canada, see Who Pays Tax in Canada and on What Income?
Please read the article Understanding the Tables of Personal Income Tax Rates.
Federal Personal Income Tax Brackets and Tax Rates |
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| 2018 Taxable Income | 2018 Marginal Tax Rates | 2017 Taxable Income | 2017 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $46,605 | 15.0% | 7.50% | -0.03% | 5.76% | first $45,916 | 15.0% | 7.50% | -0.03% | 5.24% |
| over $46,605 up to $93,208 | 20.5% | 10.25% | 7.56% | 12.14% | over $45,916 up to $91,831 | 20.5% | 10.25% | 7.56% | 11.67% |
| over $93,208 up to $144,489 | 26.0% | 13.00% | 15.15% | 18.52% | over $91,831 up to $142,353 | 26.0% | 13.00% | 15.15% | 18.11% |
| over $144,489 up to $205,842 | 29.0% | 14.50% | 19.29% | 22.00% | over $142,353 up to $202,800 | 29.0% | 14.50% | 19.29% | 21.62% |
| over $205,842 | 33.0% | 16.50% | 24.81% | 26.64% | over $202,800 | 33.0% | 16.50% | 24.81% | 26.30% |
| Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up taxable 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 17% in 2017, and 16% in 2018. For more information see dividend tax credits. |
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Federal Basic Personal Amount |
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| 2018 Personal Amount | 2018 Tax Rate | 2017 Personal Amount | 2017 Tax Rate | ||||||
| $11,809 | 15% | $11,635 | 15% | ||||||
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Revised: October 26, 2023