Nova Scotia tax rates 2026
Updated Oct 2026Combined federal + provincial marginal rates. Table mode excludes low-income reductions and the Ontario Health Premium for comparability across provinces — this is the convention used by financial institutions.
Top combined rate
54.00%
Top capital gains rate
27.00%
Top eligible dividend rate
41.58%
| Taxable income | Fed bracket | Prov bracket | Ordinary income | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|---|---|
| $20k | 14.00% | 8.79% | 22.79% | 11.39% | -1.49% | 14.10% |
| $30k | 14.00% | 8.79% | 22.79% | 11.40% | -1.49% | 14.10% |
| $40k | 14.00% | 14.95% | 28.95% | 14.48% | 7.01% | 21.18% |
| $50k | 14.00% | 14.95% | 28.95% | 14.47% | 7.01% | 21.18% |
| $60k | 20.50% | 14.95% | 35.45% | 17.73% | 15.98% | 28.66% |
| $70k | 20.50% | 16.67% | 37.17% | 18.59% | 18.35% | 30.64% |
| $80k | 20.50% | 16.67% | 37.17% | 18.59% | 18.35% | 30.64% |
| $90k | 20.50% | 16.67% | 37.17% | 18.58% | 18.35% | 30.64% |
| $100k | 20.50% | 17.50% | 38.00% | 19.00% | 19.50% | 31.59% |
| $120k | 26.00% | 17.50% | 43.50% | 21.75% | 27.09% | 37.92% |
| $150k | 26.00% | 17.50% | 43.50% | 21.75% | 27.09% | 37.92% |
| $200k | 29.00% | 21.00% | 50.29% | 25.15% | 36.47% | 45.73% |
| $250k | 29.00% | 21.00% | 50.29% | 25.15% | 36.47% | 45.73% |
| $300k | 33.00% | 21.00% | 54.00% | 27.00% | 41.58% | 49.99% |
| $400k | 33.00% | 21.00% | 54.00% | 27.00% | 41.58% | 49.99% |
| $500k | 33.00% | 21.00% | 54.00% | 27.00% | 41.58% | 49.99% |
Nova Scotia provincial brackets 2026
| Taxable income | Rate |
|---|---|
| $0 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% |
Notes
- Rates are marginal — they apply only to each additional dollar of income in that bracket, not to all income.
- The table uses table mode, which excludes low-income reductions, Ontario surtax, and the Ontario Health Premium for clean cross-province comparison.
- Eligible dividends are grossed up 38 % before tax, then receive the federal and provincial dividend tax credits.
- Capital gains are taxed on 50 % of the gain (50 % inclusion rate, confirmed as of March 21 2025).