Tax brackets
Nova Scotia 2025 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $253,414.
Nova Scotia: 5 brackets, top rate 21.0% above $154,650.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2025 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $30,507 | 23.29% |
| $30,507 to $57,375 | 29.45% |
| $57,375 to $61,015 | 35.45% |
| $61,015 to $95,883 | 37.17% |
| $95,883 to $114,750 | 38.0% |
| $114,750 to $154,650 | 43.5% |
| $154,650 to $177,882 | 47.0% |
| $177,882 to $253,414 | 50.0% |
| Over $253,414 | 54.0% |
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
2025 brackets
Nova Scotia income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-15
| Bracket range | Rate |
|---|---|
| $0 to $30,507 | 8.79% |
| $30,507 to $61,015 | 14.95% |
| $61,015 to $95,883 | 16.67% |
| $95,883 to $154,650 | 17.5% |
| Over $154,650 | 21.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
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
Federal
Alberta
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Manitoba
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Newfoundland & Labrador
Northwest Territories
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Prince Edward Island
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Yukon