Newfoundland and Labrador’s personal income tax is administered and collected by the federal government through the Canada Revenue Agency. Newfoundland and Labrador personal income tax rates and bracket structure are applied to federally-defined Newfoundland and Labrador taxable income.
The Newfoundland and Labrador tax brackets and personal amounts have been increased for 2023 by an indexation factor of 1.059.
The Newfoundland and Labrador Basic Personal Amount has also been increased to $10,382 for 2023.
There are 8 tax brackets in Newfoundland and Labrador and 8 corresponding tax rates. The lowest rate is 8.70% and the highest rate is 21.80%. The highest provincial rate is above $1,059,001, bringing the combined federal and provincial marginal tax rate to 54.80% in the highest income range.
There are both refundable and non-refundable tax credits available, which can reduce the Newfoundland and Labrador income tax you owe. For full list of the available tax credits and amounts, visit the Government of Newfoundland and Labrador website.
2023 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2023 Taxable income | Newfoundland & Labrador Tax rate 2023 |
|---|
| $0 - $41,457 | 8.70% |
| $41,458 - $82,913 | 14.50% |
| $82,914 - $148,027 | 15.80% |
| $148,028 - $207,239 | 17.80% |
| $207,240 - $264,750 | 19.80% |
| $264,751 - $529,500 | 20.80% |
| $529,501 - $1,059,000 | 21.30% |
| $1,059,001 - | 21.80% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2023 |
|---|
| $0 - $41,457 | 23.70% |
| $41,458 - $53,359 | 29.50% |
| $53,360 - $82,913 | 35.00% |
| $82,914 - $106,717 | 36.30% |
| $106,718 - $148,027 | 41.80% |
| $148,028 - $165,430 | 43.80% |
| $165,431 - $207,239 | 47.12% |
| $207,240 - $235,675 | 49.12% |
| $235,676 - $264,750 | 52.80% |
| $264,751 - $529,500 | 53.80% |
| $529,501 - $1,059,000 | 54.30% |
| $1,059,001 - | 54.80% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $10,382 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $15,000 | 15.00% |
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2022 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2022 Taxable income | Newfoundland & Labrador Tax rate 2022 |
|---|
| $0 - $39,147 | 8.70% |
| $39,148 - $78,294 | 14.50% |
| $78,295 - $139,780 | 15.80% |
| $139,781 - $195,693 | 17.80% |
| $195,694 - $250,000 | 19.80% |
| $250,001 - $500,000 | 20.80% |
| $500,001 - $1,000,000 | 21.30% |
| $1,000,001 - | 21.80% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2022 |
|---|
| $0 - $39,147 | 23.70% |
| $39,148 - $50,197 | 29.50% |
| $50,198 - $78,294 | 35.00% |
| $78,295 - $100,392 | 36.30% |
| $100,393 - $139,780 | 41.80% |
| $139,781 - $155,625 | 43.80% |
| $155,626 - $195,693 | 47.18% |
| $195,694 - $221,708 | 49.18% |
| $221,709 - $250,000 | 52.80% |
| $250,001 - $500,000 | 53.80% |
| $500,001 - $1,000,000 | 54.30% |
| $1,000,001 - | 54.80% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $9,804 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $14,398 | 15.00% |
2021 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2021 Taxable income | Newfoundland & Labrador Tax rate 2021 |
|---|
| $0 - $38,081 | 8.70% |
| $38,082 - $76,161 | 14.50% |
| $76,162 - $135,973 | 15.80% |
| $135,974 - $190,363 | 17.30% |
| $190,364 - | 18.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2021 |
|---|
| $0 - $38,081 | 23.70% |
| $38,082 - $49,019 | 29.50% |
| $49,020 - $76,161 | 35.00% |
| $76,162 - $98,039 | 36.30% |
| $98,040 - $135,973 | 41.80% |
| $135,974 - $151,977 | 43.30% |
| $151,978 - $190,363 | 46.62% |
| $190,364 - $216,510 | 47.62% |
| $216,511 - | 51.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $9,536 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $12,421 | 15.00% |
2020 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2020 Taxable income | Newfoundland & Labrador Tax rate 2020 |
|---|
| $0 - $37,929 | 8.70% |
| $37,930 - $75,858 | 14.50% |
| $75,859 - $135,432 | 15.80% |
| $135,433 - $189,604 | 17.30% |
| $189,605 - | 18.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2020 |
|---|
| $0 - $37,929 | 23.70% |
| $37,930 - $48,535 | 29.50% |
| $48,536 - $75,858 | 35.00% |
| $75,859 - $97,069 | 36.30% |
| $97,070 - $135,432 | 41.80% |
| $135,433 - $150,473 | 43.30% |
| $150,474 - $189,604 | 46.30% |
| $189,605 - $214,368 | 47.30% |
| $214,369 - | 51.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $9,498 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $12,298 | 15.00% |
2019 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2019 Taxable income | Newfoundland & Labrador Tax rate 2019 |
|---|
| $0 - $37,590 | 8.70% |
| $37,591 - $75,180 | 14.50% |
| $75,181 - $134,223 | 15.80% |
| $134,224 - $187,912 | 17.30% |
| $187,913 - | 18.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2019 |
|---|
| $0 - $37,590 | 23.70% |
| $37,591 - $47,629 | 29.50% |
| $47,630 - $75,180 | 35.00% |
| $75,181 - $95,258 | 36.30% |
| $95,259 - $134,223 | 41.80% |
| $134,224 - $147,666 | 43.30% |
| $147,667 - $187,912 | 46.30% |
| $187,913 - $210,370 | 47.30% |
| $210,371 - | 51.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2019 | Tax rate |
|---|
| $9,414 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2019 | Tax rate |
|---|
| $12,069 | 15.00% |
2018 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2018 Taxable income | Newfoundland & Labrador Tax rate 2018 |
|---|
| $0 - $36,927 | 8.70% |
| $36,928 - $73,852 | 14.50% |
| $73,853 - $131,850 | 15.80% |
| $131,851 - $184,590 | 17.30% |
| $184,591 - | 18.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2018 |
|---|
| $0 - $36,927 | 23.70% |
| $36,928 - $46,605 | 29.50% |
| $46,606 - $73,852 | 35.00% |
| $73,853 - $93,208 | 36.30% |
| $93,209 - $131,850 | 41.80% |
| $131,851 - $144,489 | 43.30% |
| $144,490 - $184,590 | 46.30% |
| $184,591 - $205,842 | 47.30% |
| $205,843 - | 51.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2018 | Tax rate |
|---|
| $9,247 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2018 | Tax rate |
|---|
| $11,810 | 15.00% |
2017 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2017 Taxable income | Newfoundland & Labrador Tax rate 2017 |
|---|
| $0 - $35,851 | 8.70% |
| $35,852 - $71,701 | 14.50% |
| $71,702 - $128,010 | 15.80% |
| $128,011 - $179,214 | 17.30% |
| $179,215 - | 18.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2017 |
|---|
| $0 - $35,851 | 23.70% |
| $35,852 - $45,916 | 29.50% |
| $45,917 - $71,701 | 35.00% |
| $71,702 - $91,831 | 36.30% |
| $91,832 - $128,010 | 41.80% |
| $128,011 - $142,353 | 43.30% |
| $142,354 - $179,214 | 46.30% |
| $179,215 - $202,800 | 47.30% |
| $202,801 - | 51.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2017 | Tax rate |
|---|
| $8,978 | 8.70% |
| Federal Basic Personal Amount |
|---|
| 2017 | Tax rate |
|---|
| $11,635 | 15.00% |
2016 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2016 Taxable income | Newfoundland & Labrador Tax rate 2016 |
|---|
| $0 - $35,148 | 8.20% |
| $35,149 - $70,295 | 13.50% |
| $70,296 - $125,500 | 14.55% |
| $125,501 - $175,700 | 15.80% |
| $175,701 - | 16.80% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2016 |
|---|
| $0 - $35,148 | 23.20% |
| $35,149 - $45,282 | 28.50% |
| $45,283 - $70,295 | 34.00% |
| $70,296 - $90,563 | 35.05% |
| $90,564 - $125,500 | 40.55% |
| $125,501 - $140,388 | 41.80% |
| $140,389 - $175,700 | 44.80% |
| $175,701 - $200,000 | 45.80% |
| $200,001 - | 49.80% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2016 | Tax rate |
|---|
| $8,802 | 8.20% |
| Federal Basic Personal Amount |
|---|
| 2016 | Tax rate |
|---|
| $11,474 | 15.00% |
2015 Newfoundland and Labrador Income Tax Rates
| Newfoundland & Labrador Personal Income Tax Brackets and Tax Rates |
|---|
| 2015 Taxable income | Newfoundland & Labrador Tax rate 2015 |
|---|
| $0 - $35,008 | 7.70% |
| $35,009 - $70,015 | 12.50% |
| $70,016 - $125,000 | 13.30% |
| $125,001 - $175,000 | 13.80% |
| $175,001 - | 14.30% |
| Combined Federal & Newfoundland & Labrador Tax Brackets and Tax Rates |
|---|
| Taxable income | Newfoundland & Labrador Marginal Tax Rates 2015 |
|---|
| $0 - $35,008 | 22.70% |
| $35,009 - $44,701 | 27.50% |
| $44,702 - $70,015 | 34.50% |
| $70,016 - $89,401 | 35.30% |
| $89,402 - $125,000 | 39.30% |
| $125,001 - $138,586 | 39.80% |
| $138,587 - $175,000 | 42.80% |
| $175,001 - | 43.30% |
| Newfoundland & Labrador Basic Personal Amount |
|---|
| 2015 | Tax rate |
|---|
| $8,767 | 7.70% |
| Federal Basic Personal Amount |
|---|
| 2015 | Tax rate |
|---|
| $11,327 | 15.00% |
