Find out what tax bracket you are in as well as your marginal and average tax rate for the 2024 and 2025 tax years in Nova Scotia. Nova Scotia has five provincial tax brackets with rates ranging from 8.79% to 21.00%, which are added on top of federal income tax.
Nova Scotia 2025 provincial tax brackets
| Taxable Income | Tax Rate |
|---|---|
| First $29,590 | 8.79% |
| Over $29,590 up to $59,180 | 14.95% |
| Over $59,180 up to $93,000 | 16.67% |
| Over $93,000 up to $150,000 | 17.50% |
| Over $150,000 | 21.00% |
Nova Scotia’s basic personal amount for 2025 is approximately $8,481, meaning that amount of income is effectively tax-free at the provincial level.
Nova Scotia 2024 provincial tax brackets
| Taxable Income | Tax Rate |
|---|---|
| First $29,590 | 8.79% |
| Over $29,590 up to $59,180 | 14.95% |
| Over $59,180 up to $93,000 | 16.67% |
| Over $93,000 up to $150,000 | 17.50% |
| Over $150,000 | 21.00% |
Nova Scotia’s provincial tax brackets have not changed between 2024 and 2025. The thresholds are not indexed to inflation.
Federal tax brackets 2025
These are the federal tax rates that apply to all Nova Scotia residents in addition to provincial taxes:
| Taxable Income | Tax Rate |
|---|---|
| First $57,375 | 15.00% |
| Over $57,375 up to $114,750 | 20.50% |
| Over $114,750 up to $177,882 | 26.00% |
| Over $177,882 up to $253,414 | 29.00% |
| Over $253,414 | 33.00% |
Federal tax brackets 2024
| Taxable Income | Tax Rate |
|---|---|
| $55,867 or less | 15.00% |
| $55,867 to $111,733 | 20.50% |
| $111,733 to $173,205 | 26.00% |
| $173,205 to $246,752 | 29.00% |
| More than $246,752 | 33.00% |
Combined marginal tax rates in Nova Scotia (2025)
When you combine federal and Nova Scotia provincial tax, these are the total marginal rates at each income level:
| Taxable Income | Combined Marginal Rate |
|---|---|
| First $29,590 | 23.79% |
| $29,591 - $57,375 | 29.95% |
| $57,376 - $59,180 | 35.45% |
| $59,181 - $93,000 | 37.17% |
| $93,001 - $114,750 | 38.00% |
| $114,751 - $150,000 | 43.50% |
| $150,001 - $177,882 | 47.00% |
| $177,883 - $253,414 | 50.00% |
| Over $253,414 | 54.00% |
Nova Scotia’s top combined rate of 54.00% is among the highest in Canada, exceeded only by Newfoundland’s 54.80%.
Nova Scotia surtax
Nova Scotia charges a surtax of 10% on provincial tax exceeding $15,000. This effectively increases the tax rate for higher-income earners. The surtax kicks in when taxable income exceeds approximately $150,000 depending on credits claimed.
Example tax calculation: $80,000 income in Nova Scotia
Here is an approximate breakdown for a single individual earning $80,000 in Nova Scotia:
Provincial tax:
- First $29,590 × 8.79% = $2,601
- Next $29,590 ($29,591-$59,180) × 14.95% = $4,424
- Next $20,820 ($59,181-$80,000) × 16.67% = $3,471
- Total provincial ≈ $10,496 (before credits)
Federal tax:
- First $57,375 × 15.00% = $8,606
- Next $22,625 ($57,376-$80,000) × 20.50% = $4,638
- Total federal ≈ $13,244 (before credits)
After basic personal credits, effective total income tax on $80,000 is approximately $19,000-$20,500, for an average tax rate of roughly 24-26%.
Use the income percentile calculator to see where $80,000 ranks among Canadian earners.
How Nova Scotia compares to other provinces
| Province | Top Combined Rate | Lowest Rate |
|---|---|---|
| Newfoundland | 54.80% | 23.70% |
| Nova Scotia | 54.00% | 23.79% |
| Ontario | 53.53% | 20.05% |
| Quebec | 53.31% | 26.53% |
| PEI | 51.75% | 24.65% |
| New Brunswick | 52.50% | 24.40% |
| British Columbia | 53.50% | 20.06% |
| Alberta | 48.00% | 25.00% |
Nova Scotia has the second-highest top marginal rate in Canada. However, for lower incomes the rates are comparable to other provinces. See the cost of living in Halifax for context on how far your after-tax income goes.
Tax reduction and credits for Nova Scotia residents
Key credits and deductions available to Nova Scotia taxpayers:
- NS basic personal amount: ~$8,481 of income is tax-free provincially
- NS Affordable Living Tax Credit: Up to $255 for individuals
- NS Poverty Reduction Credit: For lower-income residents
- RRSP contributions: Reduce taxable income — see the RRSP guide
- TFSA: Grow investments tax-free — see the TFSA guide
Frequently asked questions
What are the Nova Scotia tax brackets for 2025?
Nova Scotia has five brackets: 8.79% on the first $29,590, 14.95% to $59,180, 16.67% to $93,000, 17.50% to $150,000, and 21.00% on income over $150,000.
What is the top marginal tax rate in Nova Scotia?
The top combined rate is 54.00% (21.00% NS + 33.00% federal) on income over $253,414.
Does Nova Scotia have a surtax?
Yes. Nova Scotia charges a 10% surtax on provincial tax exceeding $15,000.
Are Nova Scotia tax brackets indexed to inflation?
No. Unlike federal brackets, Nova Scotia’s provincial tax brackets are not automatically indexed to inflation.
Related guides
- Nova Scotia capital gains tax calculator
- Average income in Nova Scotia
- Nova Scotia hourly to salary calculator
- Nova Scotia sales tax calculator
- $100,000 salary after taxes
- Income percentile calculator
