We all pay taxes, yet many of us rarely check which federal and provincial tax brackets apply to our income. Understanding those brackets matters: it helps you estimate how much tax you’ll owe for 2022, especially if you’re self-employed or have a side hustle and haven’t had tax withheld. Knowing the federal and provincial bracket ranges lets you set money aside throughout the year so you won’t face a surprise lump-sum bill at tax time. It also helps you decide whether to increase registered retirement savings plan (RRSP) contributions to reduce your notice of assessment balance to zero—or possibly receive a refund.
Canada uses a progressive tax system, where tax rates rise as income increases. Tax brackets define the portion of your income taxed at each rate: lower-income earners pay a smaller percentage on their initial earnings, and higher rates apply only to income above each bracket threshold. Because Canadians pay both federal and provincial or territorial income taxes, you need to consider both levels when estimating your total tax burden.
Table of Contents
- Canadian federal tax brackets
- Alberta
- British Columbia
- Manitoba
- New Brunswick
- Newfoundland and Labrador
- Northwest Territories
- Nova Scotia
- Nunavut
- Ontario
- Prince Edward Island
- Quebec
- Saskatchewan
- Yukon
- Surtaxes for Ontario and PEI
What are the federal tax brackets in Canada for 2022?
Below are the federal tax brackets and rates for 2022 to help you quickly locate where your income fits and estimate federal tax owing:
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Total Tax |
| Up to $50,197 | The first $50,197 | 15% | $7,529.55 | $7,529.55 |
| $50,197 to $100,392 | The next $50,195 | 20.5% | $10,289.98 | $17,819.53 |
| $100,392 to $155,625 | The next $55,233 | 26% | $14,360.58 | $32,180.11 |
| $155,625 to $221,708 | The next $66,083 | 29% | $19,164.07 | $51,344.18 |
| Over $221,708 | Over $221,708 | 33% | n/a | n/a |
How federal tax brackets work
Think of federal tax brackets as tiers on a ladder: each tax rate applies only to the portion of income that falls within that tier. For example, if your total taxable income for 2022 was $40,000, all of it falls into the first federal bracket and is taxed at 15% ($6,000). If your income was $90,000, the first $50,197 is taxed at 15%, and the remainder is taxed at 20.5%.
To estimate federal tax: identify the bracket that contains your income, subtract the bracket’s lower threshold from your income, multiply that difference by the bracket rate, and then add the maximum total tax from the previous bracket. This gives a reasonable estimate before deductions or credits are applied.
Example for a $90,000 income:
$90,000 − $50,197 = $39,803
$39,803 × 20.5% = $8,159.62
$8,159.62 + $7,529.55 = $15,689.17 total federal tax (approx.)
Example for $500,000 income:
$500,000 − $221,708 = $278,292
$278,292 × 33% = $91,836.36
$91,836.36 + $51,344.18 = $143,180.54 total federal tax (approx.)
These estimates exclude deductions like RRSP contributions or the basic personal amount, which lower taxable income and the final tax owing. Use these bracket calculations as an initial guide; the final figures come from your completed tax return.
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The tax brackets for every province and territory in Canada
After estimating federal tax, determine your provincial or territorial tax using the table for where you live. Provincial taxes are calculated the same way as federal: each rate applies only to the portion of income within that bracket. Note that some provinces apply surtaxes in addition to these rates.
How provincial and territorial tax brackets work
To estimate provincial or territorial tax: find your income range in the appropriate table, apply the bracket rate to the portion of income within that bracket, then add the maximum total tax from prior brackets to approximate the total provincial tax. This estimate is before any surtaxes or deductions are applied.
Alberta tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Total Tax |
| Up to $131,220 | The first $131,220 | 10% | $13,122 | $13,122 |
| $131,220 to $157,464 | The next $26,244 | 12% | $3,149 | $16,271 |
| $157,464 to $209,952 | The next $52,488 | 13% | $6,823 | $23,094 |
| $209,952 to $314,928 | The next $104,976 | 14% | $14,697 | $37,792 |
| Over $314,928 | Over $314,928 | 15% | n/a | n/a |
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British Columbia tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Total Tax |
| Up to $43,070 | The first $43,070 | 5.06% | $2,179 | $2,179 |
| $43,070 to $86,141 | The next $43,071 | 7.7% | $3,316 | $5,495 |
| $86,141 to $98,901 | The next $12,760 | 10.5% | $1,340 | $6,835 |
| $98,901 to $120,094 | The next $21,193 | 12.29% | $2,605 | $9,440 |
| $120,094 to $162,832 | The next $42,738 | 14.7% | $6,282 | $15,722 |
| $162,832 to $227,091 | The next $64,259 | 16.8% | $10,796 | $26,518 |
| Over $227,091 | Over $227,091 | 20.5% | n/a | n/a |
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Manitoba tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Total Tax |
| Up to $34,431 | The first $34,431 | 10.8% | $3,719 | $3,719 |
| $34,431 to $74,416 | The next $39,985 | 12.75% | $5,098 | $8,817 |
| Over $74,416 | Over $74,416 | 17.4% | n/a | n/a |
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New Brunswick tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Total Tax |
| Up to $44,887 | The first $44,887 | 9.4% | $4,219 | $4,219 |
| $44,887 to $89,775 | The next $44,888 | 14.82% | $6,652 | $10,871 |
| $89,775 to $145,955 | The next $56,180 | 16.52% | $9,281 | $20,152 |
| $145,955 to $166,280 | The next $20,325 | 17.84% | $3,626 | $23,778 |
| Over $166,280 | Over $166,280 | 20.3% | n/a | n/a |
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Newfoundland and Labrador tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $39,147 | The first $39,147 | 8.7% | $3,406 | $3,406 |
| $39,147 to $78,294 | The next $39,147 | 14.5% | $5,676 | $9,082 |
| $78,294 to $139,780 | The next $61,486 | 15.8% | $9,715 | $18,797 |
| $139,780 to $195,693 | The next $55,913 | 17.8% | $9,953 | $28,750 |
| $195,693 to $250,000 | The next $54,307 | 19.8% | $10,753 | $39,503 |
| $250,000 to $500,000 | The next $250,000 | 20.8% | $52,000 | $91,503 |
| $500,000 to $1,000,000 | The next $500,000 | 21.3% | $106,500 | $158,500 |
| Over $1,000,000 | Over $1,000,000 | 21.8% | n/a | n/a |
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Northwest Territories tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $45,462 | The first $45,462 | 5.9% | $2,682 | $2,682 |
| $45,462 to $90,927 | The next $45,465 | 8.6% | $3,910 | $6,592 |
| $90,927 to $147,826 | The next $56,899 | 12.2% | $6,942 | $13,534 |
| Over $147,826 | Over $147,826 | 14.05% | n/a | n/a |
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Nova Scotia tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $29,590 | The first $29,590 | 8.79% | $2,601 | $2,601 |
| $29,590 to $59,180 | The next $29,590 | 14.95% | $4,424 | $7,025 |
| $59,180 to $93,000 | The next $33,820 | 16.67% | $5,638 | $12,663 |
| $93,000 to $150,000 | The next $57,000 | 17.5% | $9,975 | $22,638 |
| Over $150,000 | Over $150,000 | 21% | n/a | n/a |
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Nunavut tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $47,862 | The first $47,862 | 4% | $1,914 | $1,914 |
| $47,862 to $95,724 | The next $47,862 | 7% | $3,350 | $5,264 |
| $95,724 to $155,625 | The next $59,901 | 9% | $5,391 | $10,655 |
| Over $155,625 | Over $155,625 | 11.5% | n/a | n/a |
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Ontario tax brackets 2022
Ontarians also face a provincial surtax; see the surtax section below for details.
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $46,226 | The first $46,226 | 5.05% | $2,334 | $2,334 |
| $46,226 to $92,454 | The next $46,228 | 9.15% | $4,230 | $6,564 |
| $92,454 to $150,000 | The next $57,546 | 11.16% | $6,422 | $13,006 |
| $150,000 to $220,000 | The next $70,000 | 12.16% | $8,512 | $21,518 |
| Over $220,000 | Over $220,000 | 13.16% | n/a | n/a |
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Prince Edward Island tax brackets 2022
Residents of Prince Edward Island may also owe a surtax; see the surtax section below.
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $31,984 | The first $31,984 | 9.8% | $3,134 | $3,134 |
| $31,984 to $63,969 | The next $31,985 | 13.8% | $4,414 | $7,548 |
| Over $63,969 | Over $63,969 | 16.7% | n/a | n/a |
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Quebec tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $46,295 | The first $46,295 | 15% | $6,944 | $6,944 |
| $46,295 to $92,580 | The next $46,285 | 20% | $9,257 | $16,201 |
| $92,580 to $112,655 | The next $20,075 | 24% | $4,818 | $21,019 |
| Over $112,655 | Over $112,655 | 25.75% | n/a | n/a |
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Saskatchewan tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $46,773 | The first $46,773 | 10.5% | $4,911 | $4,911 |
| $46,773 to $133,638 | The next $86,865 | 12.5% | $10,858 | $15,769 |
| Over $133,638 | Over $133,638 | 14.5% | n/a | n/a |
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Yukon tax brackets 2022
| Annual Income (Taxable) | Tax Bracket | Tax Rate | Maximum Tax for Bracket | Maximum Tax Total |
| Up to $50,197 | The first $50,197 | 6.4% | $3,213 | $3,213 |
| $50,197 to $100,392 | The next $50,195 | 9% | $4,518 | $7,731 |
| $100,392 to $155,625 | The next $55,233 | 10.9% | $6,020 | $13,751 |
| $155,625 to $500,000 | The next $344,375 | 12.8% | $44,080 | $57,831 |
| Over $500,000 | Over $500,000 | 15% | n/a | n/a |
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What about surtaxes?
Some provinces apply a surtax—an extra tax calculated on top of the provincial basic tax. Prince Edward Island and Ontario apply surtaxes that can increase the effective provincial tax rate for higher-income filers.
In Prince Edward Island, a surtax of 10% applies when the basic provincial tax payable exceeds $12,500. In Ontario, the surtax is tiered:
| Provincial Tax Owed | Surtax Rates |
|---|---|
| Up to $4,991 | 0% |
| $4,991 to $6,387 | 20% |
| Over $6,387 | 56% (36% + 20%) |
For Ontario filers, no surtax is owed if base provincial tax is up to $4,991. For base provincial tax between $4,991 and $6,387, you pay 20% on the portion above $4,991. For base provincial tax over $6,387, you pay 20% on the portion above $4,991 plus an additional 36% on the portion above $6,387. Most tax software and tax professionals calculate surtaxes automatically.
Guide note: For a complete year-by-year breakdown and deadlines, see the 2022 income tax guide for Canadians (reference material is available through federal and provincial tax authorities).
Preparing for tax season: beyond brackets
Knowing your federal and provincial bracket helps you predict whether you’ll owe tax or receive a refund. If you expect to owe, it’s wise to start saving so you can meet payment deadlines and avoid interest or penalties. For 2022 tax year payments due in 2023, be aware of the applicable payment dates announced by tax authorities.
Contributing to an RRSP during the year is an effective way to reduce taxable income. RRSP contributions lower your taxable income and can reduce the tax you owe or increase a potential refund. Regular monthly contributions (pre-authorized transfers) smooth the cost of investing and take advantage of dollar-cost averaging, which can lower average investment costs over time.
To estimate tax savings from RRSP contributions, multiply the contribution by your marginal tax rate as estimated from the tables above. This gives a rough idea of how much tax you could save; exact results depend on your full tax situation, credits and other deductions.
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More on income taxes
- Self-employed? How to file taxes for a side hustle
- Side hustles and self-employment in Canada: taxes and expenses
- My financial advisor overcontributed to my TFSA—now what?
- Watch: 4 things to consider before using a TFSA or RRSP
- How GIC returns are taxed in Canada
- What expenses can you deduct for a second property in Canada?
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