2018年及2019年育空地区个人所得税税率

育空地区个人所得税税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $47,630 6.40% first $46,605 6.40%
over $47,630 up to $95,259 9.00% over $46,605 up to $93,208 9.00%
over $95,259 up to $147,667 10.90% over $93,208 up to $144,489 10.90%
over $147,667 up to $500,000 12.80% over $144,489 up to $500,000 12.80%
over $500,000 15.00% over $500,000 15.00%

育空地区个人所得税边际税率

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 $47,630 21.40% 10.70% -7.78% 11.58% first $46,605 21.40% 10.70% -7.78% 10.57%
over $47,630 up to $95,259 29.50% 14.75% 3.40% 20.90% over $46,605 up to $93,208 29.50% 14.75% 3.40% 19.96%
over $95,259 up to $147,667 36.90% 18.45% 13.61% 29.41% over $93,208 up to $144,489 36.90% 18.45% 13.61% 28.55%
over $147,667 up to $210,371 41.80% 20.90% 20.37% 35.04% over $144,489 up to $205,842 41.80% 20.90% 20.37% 34.23%
over $210,371 up to $500,000 45.80% 22.90% 25.89% 39.64% over $205,842 up to $500,000 45.80% 22.90% 25.89% 38.87%
over $500,000 48.00% 24.00% 28.93% 42.17% over $500,000 48.00% 24.00% 28.93% 41.42%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15% in 2019, and 16% in 2018.
For more information see Yukon Dividend Tax Credits.

育空地区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 6.40% $11,809 6.40%

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%