gov.ns.ca - Nova Scotia Canada - Government of Nova Scotia

Tax Rates Across Canada
Nova Scotia along with the Canadian provinces set the tax rates of their individual tax system. The federal government defines the calculation of taxable income upon which these provincial rates applies. This chart summarizes the federal and provincial tax rates of four broad tax bases: personal income, corporate income, sales and excise.

Comparative Tax Rates (Updated April 2008)
Personal Income Tax
 NLPE*NSNBQCONMBSKABBCFederal
 Basic Amount
$7,566
$7,708
$7,731
$8,395
$10,215
$8,553
$8,034
$8,945
$16,161
$9,189
$9,600
 First Bracket
8.70%
9.80%
8.79%
10.12%
16.00%
6.05%
10.90%
11.00%
10.00%
5.35%
15.00%
 Second Bracket
13.80%
13.80%
14.95%
15.48%
20.00%
9.15%
12.75%
13.00%
Flat Rate
8.15%
22.00%
 Third Bracket
16.50%
16.70%
16.67%
16.80%
24.00%
11.16%
17.40%
15.00%
-
10.50%
26.00%
 Fourth Bracket
-
-
17.50%
17.95%
-
11.16%
17.40%
-
-
12.29%
29.00%
 Fifth Bracket
-
-
-
-
-
-
-
-
-
14.70%
-
 Surtax0.00%
10.00%
10.00%
-
-
20%
& 36%
-
-
-
-
-
Corporate Income Tax
 NLPE*NSNBQCONMBSKABBCFederal
 General Rate
14.00%
16.00%
16.00%
13.00%
11.40%
14.00%
14.00%
13.00%
10.00%
12.00%
19.50%
 Man & Process
5.00%
16.00%
16.00%
13.00%
9.90%
12.00%
14.00%
10.00%
10.00%
12.00%
21.00%
 Small Business Rate
5.0%4.3%
5.0%
5.0%
8.0%
5.5%
2.0%
4.5%
3.0%
4.5%
11.0%
 Small Business Rate Threshold
$400K
$400K
$400K
$400K
$400K
$500K
$400K
$450K
$460K
$400K
$400K
Capital Tax
 NLPE*NSNBQCONMBSKABBCFederal
 General Rate
-
-
0.225%0.10%
0.36%
0.225%
0.2-0.4%
0.15%
-
-
-
 Financial Services
4.00%
5.00%
4.00%
3.00%
0.72%
0.54-
0.675%
3.00%
0.7-3.25%
-
1.00%
1.25%
Retail Sales
 NLPE*NSNBQCONMBSKABBCFederal
 General Rate
8.00%
10.00%
8.00%
8.00%
7.50%
8.00%
7.00%
5.00%
-
7.00%
5.00%
Tobacco Tax
 NLPE*NSNBQCONMBSKABBCFederal
 Cigarettes  (per cigarette)
$0.1800
$0.1745
$0.1652
$0.1175
$0.1030
$0.1235
$0.1750
$0.1830
$0.1850
$0.1790
$0.08500
 Carton (per 200 pack)
$36.00
$34.90
$33.04
$23.50
$20.60
$24.70
$35.00
$36.60
$37.00
$35.80
$17.00
 Fine Cut (per gram)
$0.3000
$0.1400
$0.1500
$0.0849
$0.1030
$0.1235
$0.1650
$0.1830
$0.1850
$0.1790
$0.05785
 Tobacco Sticks
$0.1800
$0.1745
$0.1652
$0.0945
$0.1030
$0.1235
$0.1750
$0.1830
$0.1850
$0.1790
$0.0633
Gasoline Tax
 NLPE*NSNBQCONMBSKABBCFederal
 Unleaded (cents/litre)
16.50
15.80
15.50
10.70
15.20
14.70
11.50
15.00
9.00
14.50
10.00
Diesel (cents/litre)
16.50
20.20
15.40
16.90
16.20
14.30
11.50
15.00
9.00
15.00
4.00
To view Comparative Tax Rates for prior years:  2007 (PDF), 2006 (PDF), 2005 (PDF).


For additional information:

Thomas Storring,
Policy Strategist
Tel:  902.424.2410
Emailgov.ns.ca

Kimberley Tran,
Policy Analyst
Tel:  902.424.7379
Emailgov.ns.ca


The Canada Revenue Agency (CRA) administers the corporate income tax and large corporation's tax on behalf of the Province. The CRA can answer your business income tax questions for both federal and provincial income tax systems as well as the harmonized sales tax.

Personal Income Tax Inquiries: 1.800.959.8281
Business Tax and HST Inquiries:  1.800.565.2336


The Nova Scotia Provincial Tax Commission administers tobacco and fuel taxes.  Inquiries:  1.800.565.2336 or 424.6300.