Personal Income Tax -> Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Canada Federal Personal Income Tax Brackets and Tax Rates
Canada - Federal 2019 and 2018 Tax Brackets and Marginal Tax Rates
Income Tax Act s. 117, 117.1, 121
The Federal tax brackets and personal amount are increased for 2019 by an indexation factor of 1.022. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.
The 2019 marginal tax rates for non-eligible dividends reflect the rates that are in effect due to the change in the gross-up rate for 2019, 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 | |||||||||
| 2019 Taxable Income | 2019 Marginal Tax Rates | 2018 Taxable Income | 2018 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $47,630 | 15.0% | 7.50% | -0.03% | 6.87% | first $46,605 | 15.0% | 7.50% | -0.03% | 5.76% |
| over $47,630 up to $95,259 | 20.5% | 10.25% | 7.56% | 13.19% | over $46,605 up to $93,208 | 20.5% | 10.25% | 7.56% | 12.14% |
| over $95,259 up to $147,667 | 26.0% | 13.00% | 15.15% | 19.52% | over $93,208 up to $144,489 | 26.0% | 13.00% | 15.15% | 18.52% |
| over $147,667 up to $210,371 | 29.0% | 14.50% | 19.29% | 22.97% | over $144,489 up to $205,842 | 29.0% | 14.50% | 19.29% | 22.00% |
| over $210,371 | 33.0% | 16.50% | 24.81% | 27.57% | over $205,842 | 33.0% | 16.50% | 24.81% | 26.64% |
| 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 15% in 2019, and 16% in 2018. For more information see dividend tax credits. |
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| Federal Basic Personal Amount | |||||||||
| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $12,069 | 15% | $11,809 | 15% | ||||||
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Revised: October 26, 2023