2018年和2019年爱德华王子岛个人所得税税率

爱德华王子岛个人所得税税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $31,984 9.8% first $31,984 9.8%
over $31,984 up to $63,969 13.8% over $31,984 up to $63,969 13.8%
over $63,969 16.7% over $63,969 16.7%

爱德华王子岛个人所得税边际税率(含附加税)

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $31,984 24.80% 12.40% -0.99% 14.98% first $31,984 24.80% 12.40% -0.99% 13.77%
over $31,984 up to $47,630 28.80% 14.40% 4.53% 19.58% over $31,984 up to $46,605 28.80% 14.40% 4.53% 18.41%
over $47,630 up to $63,969 34.30% 17.15% 12.12% 25.91% over $46,605 up to $63,969 34.30% 17.15% 12.12% 24.79%
over $63,969 up to $95,259 37.20% 18.60% 16.12% 29.24% over $63,969 up to $93,208 37.20% 18.60% 16.12% 28.15%
over $95,259 up to $98,997 42.70% 21.35% 23.71% 35.57% over $93,208 up to $98,997 42.70% 21.35% 23.71% 34.53%
over $98,997 up to $147,667 44.37% 22.19% 24.56% 37.17% over $98,997 up to $144,489 44.37% 22.19% 24.56% 36.13%
over $147,667 up to $210,371 47.37% 23.69% 28.70% 40.62% over $144,489 up to $205,842 47.37% 23.69% 28.70% 39.61%
over $210,371 51.37% 25.69% 34.22% 45.22% over $205,842 51.37% 25.69% 34.22% 44.25%

爱德华王子岛个人所得税附加税税率

2019 2018
Surtax rate (included in above rates) 10% Surtax rate (included in above rates) 10%
Surtax is on PE tax greater than $12,500 Surtax is on PE tax greater than $12,500
Person with only basic personal amount – surtax starts at taxable income of $98,997 Person with only basic personal amount – surtax starts at taxable income of $98,997

The surtax is calculated based on the net tax payable after deducting personal tax credits.

爱德华王子岛个人所得税个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$9,160 9.8% $9,160 9.8%

联邦个人所得税个人基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%