Nova Scotia Personal Marginal Income Tax Rates

The Nova Scotia tax brackets are not increased for inflation. The Federal tax brackets and personal amount were increased for 2018 by an indexation factor of 1.015.

The Nova Scotia Basic Personal Amount is $8,481 in 2018, same as in 2017.

There are 5 tax brackets in Nova Scotia and 5 corresponding tax rates. The lowest rate is 8.79% and the highest rate is 21.00%. The highest provincial rate is applied above $150,001, however, the federal rate is increased further above this income level. The combined federal and provincial marginal tax rate is 54.00%, which is paid on the income above $205,843.

There are both refundable and non-refundable tax credits available, which can reduce the Nova Scotia income tax you owe. For the full list of the available tax credits and amounts, visit the Nova Scotia Department of Finance website.

 2018 Nova Scotia Income Tax Rates

Nova Scotia Personal Income Tax Brackets and Tax Rates
2018 Taxable income Nova Scotia Tax rate 2018
$0 - $29,590 8.79%
$29,591 - $59,180 14.95%
$59,181 - $93,000 16.67%
$93,001 - $150,000 17.50%
$150,001 - 21.00%

Combined Federal & Nova Scotia Tax Brackets and Tax Rates
Taxable income Nova Scotia Marginal Tax Rates 2018
$0 - $29,590 23.79%
$29,591 - $46,605 29.95%
$46,606 - $59,180 35.45%
$59,181 - $93,000 37.17%
$93,001 - $93,208 38.00%
$93,209 - $144,489 43.50%
$144,490 - $150,000 46.50%
$150,001 - $205,842 50.00%
$205,843 - 54.00%
Nova Scotia Basic Personal Amount
2018 Tax rate
$8,481 8.79%
Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Nova Scotia Income Tax Rates

Nova Scotia Personal Income Tax Brackets and Tax Rates
2017 Taxable income Nova Scotia Tax rate 2017
$0 - $29,590 8.79%
$29,591 - $59,180 14.95%
$59,181 - $93,000 16.67%
$93,001 - $150,000 17.50%
$150,001 - 21.00%

Combined Federal & Nova Scotia Tax Brackets and Tax Rates
Taxable income Nova Scotia Marginal Tax Rates 2017
$0 - $29,590 23.79%
$29,591 - $45,916 29.95%
$45,917 - $59,180 35.45%
$59,181 - $91,831 37.17%
$91,832 - $93,000 42.67%
$93,001 - $142,353 43.50%
$142,354 - $150,000 46.50%
$150,001 - $202,800 50.00%
$202,801 - 54.00%
Nova Scotia Basic Personal Amount
2017 Tax rate
$8,481 8.79%
Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%