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Tax brackets

Federal flagFederal 2023 tax brackets

Federal table for employment income. Choose a province or territory for combined tables.

Federal: 5 brackets, top rate 33.0% above $235,675.
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Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2023 brackets

Federal income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-20
Bracket rangeRate
$0 to $53,35915.0%
$53,359 to $106,71720.5%
$106,717 to $165,43026.0%
$165,430 to $235,67529.0%
Over $235,67533.0%
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: First year of FHSA availability. BPA reflects the maximum 'enhanced' amount
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NetPayView — 2023 Federal tax brackets