Nova Scotia Tax Brackets 2025
Nova Scotia's 2025 provincial income tax rates and Basic Personal Amount, with the 2024 figures alongside for comparison. These are provincial rates only — federal tax applies on top of every bracket below. To see everything at once, use the income tax calculator, or see every province's 2025 table on the Canada tax brackets hub.
Rate range
8.79% – 21%
Bands
5
Basic personal amount
$11,744
Top marginal rate
21%
Nova Scotia tax brackets 2025
Rates are marginal — each one applies only to the slice of taxable income inside its own band. The 2024 column shows what each band applied to last year.
| 2025 taxable income | Rate | 2024 band |
|---|---|---|
| $0 to $30,507 | 8.79% | $0 to $29,590 @ 8.79% |
| $30,507 to $61,015 | 14.95% | $29,590 to $59,180 @ 14.95% |
| $61,015 to $95,883 | 16.67% | $59,180 to $93,000 @ 16.67% |
| $95,883 to $154,650 | 17.5% | $93,000 to $150,000 @ 17.5% |
| over $154,650 | 21% | over $150,000 @ 21% |
Basic personal amount $11,744 for 2025, credited at 8.79%. (2024: $11,481).
Nova Scotia tax at common incomes (2025)
Provincial tax only — federal tax, CPP and EI are separate. See the federal-stacking section below for the other half of the bill.
| Gross income | Nova Scotia tax | Effective rate |
|---|---|---|
| $50,000 | $4,563 | 9.1269% |
| $75,000 | $8,542 | 11.3887% |
| $100,000 | $12,743 | 12.7432% |
| $150,000 | $21,493 | 14.3288% |
| $250,000 | $42,330 | 16.9322% |
Worked example: $75,000 in Nova Scotia (2025)
Slice-by-slice, the way Nova Scotia actually calculates it. Excludes any health premium.
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| $0 to $30,507 | 8.79% | $30,507 | $2,682 |
| $30,507 to $61,015 | 14.95% | $30,508 | $4,561 |
| $61,015 to $95,883 | 16.67% | $13,985 | $2,331 |
| Gross tax | $9,574 | ||
| Less: BPA credit ($11,744 @ 8.79%) | −$1,032 | ||
| Nova Scotia provincial tax | $8,542 | ||
Federal tax stacks on top (2025)
Every Nova Scotia resident also pays federal tax on the same income, using the table below. To see the combined federal + provincial bill at one income, use the income tax calculator.
| 2025 taxable income | Federal rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26% |
| $177,882 to $253,414 | 29% |
| over $253,414 | 33% |
Federal Basic Personal Amount $16,129, credited at 14.5%.
Frequently asked questions
What are the Nova Scotia tax brackets for 2025?
Nova Scotia's 2025 rates run from 8.79% to 21% across 5 bands: 8.79% on $0 to $30,507, 14.95% on $30,507 to $61,015, 16.67% on $61,015 to $95,883, 17.5% on $95,883 to $154,650, 21% on over $154,650. Its Basic Personal Amount is $11,744, credited at 8.79%. These are provincial rates only — federal tax applies on top.
What is the top marginal tax rate in Nova Scotia?
Nova Scotia's top marginal rate for 2025 is 21%, applying to taxable income over $154,650. That's the provincial rate only — the federal top rate of 33% stacks on top of it.
How much provincial tax do you pay on $100,000 in Nova Scotia?
Nova Scotia provincial tax on a $100,000 taxable income is $12,743 for 2025 — an effective provincial rate of 12.7432%. Federal tax, CPP and EI are separate and come off on top of this.
Did the Nova Scotia tax brackets change from 2024 to 2025?
Yes — Nova Scotia's 2025 table differs from 2024: the top bracket now starts at $154,650 (2024: $150,000), and the Basic Personal Amount moved from $11,481 to $11,744.
What is the Nova Scotia basic personal amount for 2025?
The Nova Scotia Basic Personal Amount (BPA) for 2025 is $11,744 — the income you can earn before provincial tax applies. It works as a non-refundable credit: the amount is multiplied by 8.79% (Nova Scotia's lowest bracket rate) and subtracted from tax owing, rather than being deducted from income directly.