2018年及2019年西北地区个人所得税税率

西北地区个人所得税税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,137 5.90% first $42,209 5.90%
over $43,137 up to $86,277 8.60% over $42,209 up to $84,420 8.60%
over $86,277 up to $140,267 12.20% over $84,420 up to $137,248 12.20%
over $140,267 14.05% over $137,248 14.05%

西北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 $43,137 20.90% 10.45% -7.76% 6.75% first $42,209 20.90% 10.45% -7.76% 5.65%
over $43,137 up to $47,630 23.60% 11.80% -4.03% 9.86% over $42,209 up to $46,605 23.60% 11.80% -4.03% 8.78%
over $47,630 up to $86,277 29.10% 14.55% 3.56% 16.18% over $46,605 up to $84,420 29.10% 14.55% 3.56% 15.16%
over $86,277 up to $95,259 32.70% 16.35% 8.53% 20.32% over $84,420 up to $93,208 32.70% 16.35% 8.53% 19.34%
over $95,259 up to $140,267 38.20% 19.10% 16.12% 26.65% over $93,208 up to $137,248 38.20% 19.10% 16.12% 25.72%
over $140,267 up to $147,667 40.05% 20.03% 18.67% 28.77% over $137,248 up to $144,489 40.05% 20.03% 18.67% 27.86%
over $147,667 up to $210,371 43.05% 21.53% 22.81% 32.22% over $144,489 up to $205,842 43.05% 21.53% 22.81% 31.34%
over $210,371 47.05% 23.53% 28.33% 36.82% over $205,842 47.05% 23.53% 28.33% 35.98%

西北地区个人所得税基本免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$14,811 5.90% $14,492 5.90%

联邦个人所得税基本免税额

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