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Tax Comparison 2018

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Tax Rates  -> Tax comparisons by province -> 2018 Comparisons of Taxes on Employment Income

2018 Tax Comparisons by Province and Territory

Combined Federal/Provincial Income Taxes Payable (Refundable) on Employment Income by Province/Territory

Taxes are net of Working Income Tax Benefit (WITB), and any low income tax reductions.

CPP/QPP contributions and EI premiums are included in taxes.

Negative amounts are refundable taxes paid to the taxpayer.

QC total tax is net of the refundable federal tax abatement.

QC provincial tax includes progressive health contribution and prescription drug premiums (for both spouses in married person case).

ON provincial tax includes Ontario Health Premium.

BC provincial tax includes BC MSP premiums, at 2019 rates, because 2019 payments are based on 2018 income.

Taxes reflect 2018 income tax rates as known at May 24, 2019.

You can check the results for any amount of employment income by using our detailed Canadian Tax and RRSP Savings Calculator or our Quebec Tax and RRSP Savings Calculator.

2018 Taxes for a Single Person

At the $10,000 taxable income level, refund of $571 reflects the federal refundable WITB of $1,059, less CPP contributions of $321.75, and less EI premiums of $166.  Refundable amounts in excess of $571 reflect higher WITB for that province (AB, QC), and/or provincial refundable amounts (BC, MB, NT, QC).  At $10,000 of employment income, NU has a much lower WITB of $200, and a cost of living refundable tax credit of $200.

Employment
Income
2018 Taxes for a Single Person
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (651) (606) (666) (571) (571) (571) (921) 88 (571) (571) (1,737) (571) (571)
20,000 1,984 1,882 3,020 2,325 2,027 2,624 1,871 1,182 2,406 2,776 2,400 2,318 2,400
30,000 5,015 5,095 6,119 5,591 5,736 5,608 4,359 3,702 5,288 5,953 6,325 5,361 5,060
40,000 8,011 7,921 9,348 8,810 8,789 9,160 6,847 6,318 7,972 9,250 9,847 8,403 7,719
50,000 11,194 10,966 12,801 12,391 12,430 12,898 9,737 8,907 11,131 12,814 13,801 11,729 10,654
60,000 14,484 14,042 16,364 16,164 16,375 16,754 12,800 11,716 14,352 16,485 17,859 15,267 13,856
80,000 20,584 19,700 23,534 23,228 23,854 24,267 18,560 17,216 20,476 23,810 25,350 21,867 19,756
100,000 27,057 26,432 31,487 30,949 31,587 32,132 25,314 23,312 27,860 31,623 33,594 28,840 26,158
175,000 56,122 58,141 64,952 64,782 64,700 66,547 55,577 51,240 61,722 65,798 69,851 59,545 55,328
600,000 257,263 268,558 277,919 290,074 282,196 294,814 254,307 239,132 287,437 282,888 295,367 260,188 250,945

Average Tax Rate (total taxes payable divided by total employment income)

Employment
Income
2018 Average Tax Rates for a Single Person
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 -6.5% -6.1% -6.7% -5.7% -5.7% -5.7% -9.2% 0.9% -5.7% -5.7% -17.4% -5.7% -5.7%
20,000 9.9% 9.4% 15.1% 11.6% 10.1% 13.1% 9.4% 5.9% 12.0% 13.9% 12.0% 11.6% 12.0%
30,000 16.7% 17.0% 20.4% 18.6% 19.1% 18.7% 14.5% 12.3% 17.6% 19.8% 21.1% 17.9% 16.9%
40,000 20.0% 19.8% 23.4% 22.0% 22.0% 22.9% 17.1% 15.8% 19.9% 23.1% 24.6% 21.0% 19.3%
50,000 22.4% 21.9% 25.6% 24.8% 24.9% 25.8% 19.5% 17.8% 22.3% 25.6% 27.6% 23.5% 21.3%
60,000 24.1% 23.4% 27.3% 26.9% 27.3% 27.9% 21.3% 19.5% 23.9% 27.5% 29.8% 25.4% 23.1%
80,000 25.7% 24.6% 29.4% 29.0% 29.8% 30.3% 23.2% 21.5% 25.6% 29.8% 31.7% 27.3% 24.7%
100,000 27.1% 26.4% 31.5% 30.9% 31.6% 32.1% 25.3% 23.3% 27.9% 31.6% 33.6% 28.8% 26.2%
175,000 32.1% 33.2% 37.1% 37.0% 37.0% 38.0% 31.8% 29.3% 35.3% 37.6% 39.9% 34.0% 31.6%
600,000 42.9% 44.8% 46.3% 48.3% 47.0% 49.1% 42.4% 39.9% 47.9% 47.1% 49.2% 43.4% 41.8%

The above rates are average tax rates, not marginal tax rates.

For marginal tax rate tables for all provinces, see the Marginal Tax Rates page.

2018 Taxes for Single Income Family, 2 Children Over 6 and Under 17 Years of Age

At the $10,000 taxable income level, refund of $1,262 reflects the federal refundable WITB of $1,750, less CPP contributions of $321.75, and less EI premiums of $166.  Refundable amounts in excess of $1,262 reflect provincial refundable amounts (MB, NT, QC).  Refundable amounts less than $1,262 reflect lower WITB for that province (AB, BC, NU).  QC has lower WITB but this is more than offset by the QC tax credit respecting the work premium.

Employment
Income
2018 Taxes for a Single Income Family With 2 Children
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 (939) (681) (1,604) (1,262) (1,262) (1,262) (1,962) (112) (1,262) (1,262) (1,576) (1,262) (1,262)
20,000 (140) (538) (504) (262) (262) (262) (962) (581) (262) (262) (2,407) (262) (262)
30,000 2,316 2,656 2,470 2,343 2,316 2,674 1,616 513 2,616 2,769 447 2,316 2,532
40,000 4,378 5,860 5,897 5,609 6,051 6,458 4,182 3,549 4,828 6,566 5,109 4,378 5,192
50,000 7,531 9,074 9,489 9,489 10,001 10,249 7,110 6,602 8,357 10,280 10,712 6,991 8,127
60,000 10,821 12,270 13,148 13,562 13,946 14,158 10,174 9,412 12,136 13,951 14,770 10,529 11,329
80,000 16,921 17,928 20,513 20,631 21,425 21,751 15,934 14,912 18,216 21,276 22,260 17,129 17,229
100,000 23,394 24,660 28,660 28,352 29,158 29,615 22,687 21,007 25,396 29,089 30,505 24,102 23,631
175,000 52,459 56,369 62,194 62,185 62,271 64,030 52,951 48,935 59,258 63,188 66,761 54,808 52,801
600,000 253,600 266,785 275,161 287,477 279,767 292,297 251,681 236,828 284,973 280,278 292,278 255,450 248,417

Average Tax Rate (total taxes payable divided by total employment income)

Employment
Income
2018 Average Tax Rates for a Single Income Family With 2 Children
AB BC MB NB NL NS NT NU ON PE QC SK YT
10,000 -9.4% -6.8% -16.0% -12.6% -12.6% -12.6% -19.6% -1.1% -12.6% -12.6% -15.8% -12.6% -12.6%
20,000 -0.7% -2.7% -2.5% -1.3% -1.3% -1.3% -4.8% -2.9% -1.3% -1.3% -12.0% -1.3% -1.3%
30,000 7.7% 8.9% 8.2% 7.8% 7.7% 8.9% 5.4% 1.7% 8.7% 9.2% 1.5% 7.7% 8.4%
40,000 10.9% 14.7% 14.7% 14.0% 15.1% 16.1% 10.5% 8.9% 12.1% 16.4% 12.8% 10.9% 13.0%
50,000 15.1% 18.1% 19.0% 19.0% 20.0% 20.5% 14.2% 13.2% 16.7% 20.6% 21.4% 14.0% 16.3%
60,000 18.0% 20.4% 21.9% 22.6% 23.2% 23.6% 17.0% 15.7% 20.2% 23.3% 24.6% 17.5% 18.9%
80,000 21.2% 22.4% 25.6% 25.8% 26.8% 27.2% 19.9% 18.6% 22.8% 26.6% 27.8% 21.4% 21.5%
100,000 23.4% 24.7% 28.7% 28.4% 29.2% 29.6% 22.7% 21.0% 25.4% 29.1% 30.5% 24.1% 23.6%
175,000 30.0% 32.2% 35.5% 35.5% 35.6% 36.6% 30.3% 28.0% 33.9% 36.1% 38.1% 31.3% 30.2%
600,000 42.3% 44.5% 45.9% 47.9% 46.6% 48.7% 41.9% 39.5% 47.5% 46.7% 48.7% 42.6% 41.4%

The above rates are average tax rates, not marginal tax rates.

For marginal tax rate tables for all provinces, see the Marginal Tax Rates page.

Revised: July 28, 2019

 

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