Nova Scotia Tax Brackets and Rates 2026
Nova Scotia has 5 provincial tax brackets in 2026, from 8.79% to 21.00%, on top of five federal brackets from 14% to 33%. The tables below give every threshold, the basic personal amounts, and the combined marginal rate at common incomes, verified against the CRA and Nova Scotia Finance on September 7, 2026.
Nova Scotia income tax brackets 2026
| Taxable income | Nova Scotia rate |
|---|---|
| Up to $30,995 | 8.79% |
| $30,996 to $61,991 | 14.95% |
| $61,992 to $97,417 | 16.67% |
| $97,418 to $157,124 | 17.50% |
| Over $157,124 | 21.00% |
Basic personal amount: $11,932. Credit rate: 8.79%.
Federal income tax brackets 2026
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14.0% |
| $58,524 to $117,045 | 20.5% |
| $117,046 to $181,440 | 26.0% |
| $181,441 to $258,482 | 29.0% |
| Over $258,482 | 33.0% |
Federal basic personal amount: $16,452, falling to $14,829 for net income above $258,482. Indexation for 2026: 2.0% federal, 1.6% Nova Scotia.
Combined marginal and average rates in Nova Scotia, 2026
Marginal rate is the combined federal and Nova Scotia income tax on the next dollar of ordinary income (pension, interest, self-employment). Average rate is total income tax divided by income for an employee at that salary, after the basic credits.
| Income | Marginal rate | Income tax (employee) | Average rate |
|---|---|---|---|
| $30,000 | 22.8% | $2,804 | 9.3% |
| $50,000 | 28.9% | $8,159 | 16.3% |
| $60,000 | 35.4% | $10,934 | 18.2% |
| $75,000 | 37.2% | $16,207 | 21.6% |
| $100,000 | 38.0% | $25,363 | 25.4% |
| $125,000 | 43.5% | $35,239 | 28.2% |
| $150,000 | 43.5% | $46,114 | 30.7% |
| $200,000 | 50.3% | $69,900 | 34.9% |
| $250,000 | 50.3% | $95,047 | 38.0% |
| $300,000 | 54.0% | $121,691 | 40.6% |
Other 2026 figures that matter in Nova Scotia
- CPP: 5.95% on earnings between $3,500 and $74,600, plus 4% CPP2 to $85,000.
- EI: 1.63% up to $68,900.
- TFSA limit $7,000; RRSP limit $33,810; FHSA $8,000 a year.
- OAS clawback threshold $95,323 of 2026 net income.
- Capital gains inclusion rate 50%; eligible dividend tax credit 8.85% provincial plus 15.02% federal of the grossed-up amount.
Use the Nova Scotia take-home pay calculator or the income tax estimator to apply these to your own income.
Other provinces
AlbertaBritish ColumbiaManitobaNew BrunswickNewfoundland and LabradorNorthwest TerritoriesNunavutOntarioPrince Edward IslandQuebecSaskatchewanYukon
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
- CRA T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (Rev. 26/05)
- CRA – CPP contribution rates, maximums and exemptions
- CRA – Second additional CPP (CPP2) contribution rates and maximums
- ESDC – EI maternity and parental benefits: how much you could receive
- CRA – EI premium rates and maximums
- CRA – Indexation adjustment for personal income tax and benefit amounts
- Nova Scotia Finance and Treasury Board, Personal income tax indexation update for 2026
- Nova Scotia Income Tax Act (consolidated), s. 35 low income tax reduction