Federal Income Tax Brackets and Rates
Current and recent federal personal income tax brackets, plus an example of how federal and provincial brackets combine to produce a combined marginal rate.
2025 federal brackets
Federal personal income tax in 2025 uses five brackets, the lowest taxed at 15% and the top taxed at 33%. These figures are republished from our versioned tax data and feed the Detailed Income Tax Calculator directly.
2025 Federal Personal Income Tax Brackets
| Taxable income | Tax rate |
|---|---|
| Up to $57,375 | 15% |
| $57,375 – $114,750 | 20.5% |
| $114,750 – $158,468 | 26% |
| $158,468 – $220,000 | 29% |
| Over $220,000 | 33% |
The 2025 federal basic personal amount is $16,129 (the credit reduces federal tax by 15% × $16,129 ≈ $2,419 for most taxpayers).
Combined federal and provincial — Ontario example
Outside Quebec, your total marginal tax rate is the federal rate at your income plus the provincial rate at your income. Ontario provincial brackets:
2025 Ontario Personal Income Tax Brackets
| Taxable income | Tax rate |
|---|---|
| Up to $51,446 | 5.05% |
| $51,446 – $102,894 | 9.15% |
| $102,894 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Adding the federal rate to the Ontario rate at each income level produces the following combined marginal rates (Ontario surtaxes not yet applied, basic personal amount credits not netted):
| Taxable income | Federal | Ontario | Combined |
|---|---|---|---|
| Up to $51,446 | 15.0% | 5.05% | 20.05% |
| $51,446 – $57,375 | 15.0% | 9.15% | 24.15% |
| $57,375 – $102,894 | 20.5% | 9.15% | 29.65% |
| $102,894 – $114,750 | 20.5% | 11.16% | 31.66% |
| $114,750 – $150,000 | 26.0% | 11.16% | 37.16% |
| $150,000 – $158,468 | 26.0% | 12.16% | 38.16% |
| $158,468 – $220,000 | 29.0% | 12.16% | 41.16% |
| Over $220,000 | 33.0% | 13.16% | 46.16% |
All provinces and territories
For combined marginal rate examples specific to a jurisdiction, see the per-province pages:
- Alberta · British Columbia · Manitoba · New Brunswick · Newfoundland and Labrador · Nova Scotia · Ontario · Prince Edward Island · Quebec · Saskatchewan
- Northwest Territories · Nunavut · Yukon
2024 federal brackets
2024 Federal Personal Income Tax Brackets
| Taxable income | Tax rate |
|---|---|
| Up to $55,867 | 15% |
| $55,867 – $111,733 | 20.5% |
| $111,733 – $154,906 | 26% |
| $154,906 – $220,000 | 29% |
| Over $220,000 | 33% |
The 2024 federal basic personal amount was $15,705.
For Ontario 2024 brackets and combined rates, refer to the Ontario provincial page or use the Detailed Income Tax Calculator with Tax Year 2024 selected to see line-by-line figures for that year.
Revised: