Tax brackets
Federal 2025 tax brackets
Federal table for employment income. Choose a province or territory for combined tables.
Federal: 5 brackets, top rate 33.0% above $253,414.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2025 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26.0% |
| $177,882 to $253,414 | 29.0% |
| Over $253,414 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut
More regions in 2025