Yukon Tax Rates
Yukon
2025 Tax RatesPersonal Income Tax — Combined Federal + Provincial
| Income Range | Other Income | Capital Gains | Eligible Dividends | Non-Elig. Dividends |
|---|---|---|---|---|
| Up to $57,375 | 20.9% | 10.45% | -8.47% | 12.88% |
| $57,375 – $114,750 | 29.5% | 14.75% | 3.4% | 22.77% |
| $114,750 – $177,882 | 36.9% | 18.45% | 13.61% | 31.28% |
| $177,882 – $253,414 | 42.24% | 21.12% | 20.98% | 37.42% |
| $253,414 – $500,000 | 45.8% | 22.9% | 25.89% | 41.51% |
| Over $500,000 | 48% | 24% | 28.93% | 44.04% |
Corporate Income Tax
Integrated Rates — Corporate + Personal
Integration analysis shows the total tax cost when income flows through a corporation and is then distributed to a top-bracket individual shareholder, compared with earning the same income directly as salary.
| Route | Corp Rate | Top Personal Rate | Combined Integrated Rate | vs. Salary |
|---|---|---|---|---|
| Salary / DirectBaseline | — | 48% | 48% | — |
| Corp (General) → Eligible DividendPublic company or CCPC above limit | 27% | 28.93% | 48.12% | +0.12% |
| Corp (CCPC/SB) → Non-Eligible DividendCCPC within small-business limit | 9% | 44.04% | 49.08% | +1.08% |
All rates are % of actual amount received: dividend rates apply to the actual dividend (not the grossed-up taxable amount) and capital gains rates apply to the total gain (not the 50% taxable inclusion). A negative eligible dividend rate means the dividend tax credit exceeds the gross-up, resulting in a net tax refund on that income. Corporate rates shown are combined federal and Yukon provincial rates and may differ from federal-only figures. The integration analysis compares routes for a top-bracket individual shareholder and is an approximation only; actual results depend on individual circumstances.