Nova Scotia Tax Brackets 2026: 8.79% to 21.00%
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 list each threshold, the basic personal amounts, and the combined marginal rate at common incomes. We checked them 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
The marginal rate is the combined federal and Nova Scotia tax on the next dollar of ordinary income, such as pension, interest or self-employment income. The 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 see what these mean for your own income.
Frequently asked questions
- What are the Nova Scotia tax brackets for 2026?
- Nova Scotia has 5 provincial brackets in 2026, starting at 8.79% on the first $30,995 of taxable income and reaching 21.00% above $157,124. Federal tax is charged on top, from 14% to 33%.
- What is the highest tax rate in Nova Scotia?
- 54.0% on ordinary income at the top, counting federal and provincial tax together. That is the rate on the next dollar earned, not on the whole income.
- How much income tax do I pay on $75,000 in Nova Scotia?
- About $16,207 in federal and provincial income tax on a $75,000 salary in 2026, an average rate of 21.6%. CPP and EI are deducted as well, which brings the take-home pay to about $53,423.
- What is the basic personal amount in Nova Scotia for 2026?
- $11,932 provincially, and $16,452 federally. Income below those amounts is covered by the basic credit, so no tax is due on it.
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, 123rd Edition, effective July 1, 2026 (Rev. 26/06)
- 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
- Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 150(1)(d) and s. 156.1(4): filing deadlines and balance-due day
- Canada Employment Insurance Commission – Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (September 14, 2026)
- 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