Newfoundland & Labrador Personal Marginal Income Tax Rates

Newfoundland and Labrador’s personal income tax is administered and collected by the federal government through the Canada Revenue Agency. Newfoundland and Labrador personal income tax rates and bracket structure are applied to federally-defined Newfoundland and Labrador taxable income.

The Newfoundland and Labrador tax brackets and personal amount have been increased for 2018 by an indexation factor of 1.03.

The Newfoundland and Labrador Basic Personal Amount has also been increased to $9,247 for 2018.

There are 5 tax brackets in Newfoundland and Labrador and 5 corresponding tax rates. The lowest rate is 8.70% and the highest rate is 18.30%. The highest provincial rate is applied above $184,591, however, the federal rate is increased further above this income level. The combined federal and provincial marginal tax rate is 51.30%, which is paid on the income above $205,843.

There are both refundable and non-refundable tax credits available, which can reduce the Newfoundland and Labrador income tax you owe. For full list of the available tax credits and amounts, visit the Government of Newfoundland and Labrador website.

2018 Newfoundland and Labrador Income Tax Rates

Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates
2018 Taxable income Newfoundland & Labrador Tax rate 2018
$0 - $36,927 8.70%
$36,928 - $73,852 14.50%
$73,853 - $131,850 15.80%
$131,851 - $184,590 17.30%
$184,591 - 18.30%

Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates
Taxable income Newfoundland & Labrador Marginal Tax Rates 2018
$0 - $36,927 23.70%
$36,928 - $46,605 29.50%
$46,606 - $73,852 35.00%
$73,853 - $93,208 36.30%
$93,209 - $131,850 41.80%
$131,851 - $144,489 43.30%
$144,490 - $184,590 46.30%
$184,591 - $205,842 47.30%
$205,843 - 51.30%
Newfoundland & Labrador Basic Personal Amount
2018 Tax rate
$9,247 8.70%
Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Newfoundland and Labrador Income Tax Rates

Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates
2017 Taxable income Newfoundland & Labrador Tax rate 2017
$0 - $35,851 8.70%
$35,852 - $71,701 14.50%
$71,702 - $128,010 15.80%
$128,011 - $179,214 17.30%
$179,215 - 18.30%

Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates
Taxable income Newfoundland & Labrador Marginal Tax Rates 2017
$0 - $35,851 23.70%
$35,852 - $45,916 29.50%
$45,917 - $71,701 35.00%
$71,702 - $91,831 36.30%
$91,832 - $128,010 41.80%
$128,011 - $142,353 43.30%
$142,354 - $179,214 46.30%
$179,215 - $202,800 47.30%
$202,801 - 51.30%
Newfoundland & Labrador Basic Personal Amount
2017 Tax rate
$8,978 8.70%
Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%