All the Numbers

Income tax in Nova Scotia

From the All the Numbers wiki · Tax

A Nova Scotia resident's provincial tax is worked out on the NS428, attached to the federal return.

The rules (2026)

Brackets: 8.79% up to $30,995; 14.95% to $61,991; 16.67% to $97,417; 17.5% to $157,124; 21% above.[1] Credits are taken at 8.79%.

  • Basic personal amount: $11,932.[2]
  • Spouse or eligible dependant: $11,932 while the dependant's net income is $888 or less, then less each dollar above it, nil at $12,820.[3][4][5]
  • Age amount: $5,826 at 65 or over, less 15% of net income above $30,828.[6]
  • Pension amount: $1,173.[7] CPP and EI are credited as federally.[8]
  • Young children: $100 for each month a child under 6 lives with the parent. In a couple, the parent with the lower income claims it.[9]
  • Dividends: 8.85% (eligible) and 1.5% (other) of the grossed-up dividend.[10][11]
  • Minimum tax: 57.5% of the federal additional tax.[12] Foreign tax is credited on the T2036.[13]

There is no surtax and no health premium.

Low incomes and seniors

The low income tax reduction starts from $300, adds $300 for a spouse (or, without one, an eligible dependant) and $165 for each other child at home, and is reduced by 5% of family income over $15,000.[14] A couple claims it once; the plan gives it to the spouse with the higher income.[15]

The age tax credit takes $1,000 off the tax of someone 65 or older whose taxable income is under $24,000. At that line it stops entirely.[16]

Someone 65 or older who received the Guaranteed Income Supplement in the year has their Nova Scotia tax refunded, up to $10,000.[17] The plan takes it off that year's tax.

After 2026

Nova Scotia indexes its brackets and its basic, spouse, dependant and age amounts. The age amount's income threshold, the pension amount, the young-children amount, the low income reduction and the age tax credit stay at the dollars in the statute.[18] The plan treats those like Ontario's two fixed thresholds: they grow with the plan's rate by default, and stay at their dollars if the plan is set to the law as written. See tax brackets after 2026.

What it does not do

The Poverty Reduction Credit, the Seniors Care Grant, the heating rebate and the seniors' property-tax rebate (each applied for) are not modelled. See also Nova Scotia benefits.

See also

  • Nova Scotia benefits · Nova Scotia pays a child benefit with the CCB to families under $34,000, and an affordable living tax credit every quarter with the federal credit.
  • Tax brackets after 2026 are projected, not published · Every year after 2026 is taxed with the 2026 brackets, personal amounts, credits and CPP/EI ceilings grown at the plan's inflation rate. That is how CRA indexes them, but the real figures are announced each fall and will differ.

References

  1. ↑novascotia.ca — Personal income tax rates and indexation, 2026 tax year: "8.79% $30,995; 14.95% $61,991; 16.67% $97,417; 17.5% $157,124; 21% Over $157,124" · Nova Scotia personal income tax brackets and rates · See the source · effective 2026-01-01
  2. ↑CRA TD1NS 2026, line 1: "11,932"; novascotia.ca: "Basic Personal Amount … $11,932" (ITA s.10B(1)'s $11,744 indexed) · Nova Scotia basic personal amount · $11,932 · effective 2026-01-01
  3. ↑CRA TD1NS 2026, lines 6–7: "Enter $11,932 if … net income for the year will be $888 or less … a partial amount if … between $888 and $12,820" · Nova Scotia spouse or eligible dependant amount, in full while the dependant's income is at or below the threshold · $11,932 · effective 2026-01-01
  4. ↑Income Tax Act (NS) s.10C(1): "A × (B − C) where … C is the greater of $874 and the income of the individual’s spouse or common-law partner"; indexed to $888 for 2026 (TD1NS lines 6–7) · Nova Scotia spouse or eligible dependant amount: reduced dollar for dollar by the dependant's income above this · $888 · effective 2026-01-01
  5. ↑CRA TD1NS 2026, lines 6–7: "between $888 and $12,820" (s.10C(1)'s B of $12,618 indexed) · Nova Scotia spouse or eligible dependant amount: nil at this dependant income · $12,820 · effective 2026-01-01
  6. ↑CRA TD1NS 2026, line 2: "net income from all sources will be $30,828 or less, enter $5,826 … between $30,828 and $69,668"; ITA (NS) s.10G(1): "C is 15% of the amount, if any, by which the individual’s income for the year would exceed $30,828" · Nova Scotia age amount (65 or older at year end), less 15% of net income over a threshold the statute fixes · See the source · effective 2026-01-01
  7. ↑Income Tax Act (NS) s.10H: "B is the lesser of (a) $1,173; and (b) the amount … under subsection 118(3) of the Federal Act"; TD1NS 2026 line 3 · Nova Scotia pension income amount · $1,173 · effective 2025-01-01
  8. ↑Income Tax Act (NS) s.18: "Section 118.7 of the Federal Act applies for the purposes of this Act" · NS428 carries base CPP contributions and EI premiums as credits at the lowest Nova Scotia rate · effective 2026-01-01
  9. ↑Income Tax Act (NS) s.10I(2): "B is the product obtained when $100 is multiplied by the number of months in the taxation year that the individual is the eligible individual in respect of the qualified dependant"; s.10I(1): a qualified dependant "has not attained the age of six years"; the eligible individual has no spouse or one with greater income · Nova Scotia amount for young children: this much for each month a child under 6 lives with the parent; with a spouse, the lower-income parent claims it · $100 · effective 2018-01-01
  10. ↑Income Tax Act (NS) s.21(b): "8.85% of the total of the amount required under paragraph 82(1)(a.1) and subparagraph 82(1)(b)(ii) of the Federal Act" · Nova Scotia dividend credit on eligible dividends, as a share of the grossed-up dividend · 8.85% · effective 2015-01-01
  11. ↑Income Tax Act (NS) s.21(a): "1.5% of the total of the amount required under paragraph 82(1)(a) and subparagraph 82(1)(b)(i) of the Federal Act … for taxation years after December 31, 2024" · Nova Scotia dividend credit on other than eligible dividends, as a share of the grossed-up dividend · 1.5% · effective 2025-01-01
  12. ↑Income Tax Act (NS) s.7(f): "“provincial percentage” for a taxation year means 57.5%"; s.31: "A × B where A is the provincial percentage; and B is the individual’s additional tax … under subsection 120.2(3) of the Federal Act" · Nova Scotia minimum tax: this share of the federal additional tax · 57.5% · effective 2000-01-01
  13. ↑Income Tax Act (NS) s.34(1) (foreign tax deduction) · Nova Scotia foreign tax credit (T2036): foreign non-business tax beyond the federal credit, up to the foreign share of Nova Scotia tax · effective 2026-01-01
  14. ↑Income Tax Act (NS) s.35(4): "the amount, if any, by which the total of (a) $300; (b) $300 for a person who is the qualified relation … (c) $300, if the individual has no qualified relation … [and claims an eligible dependant]; and (d) the product obtained when $165 is multiplied by the number of qualified dependants … exceeds (e) 5% of the amount, if any, by which (i) the individual’s adjusted income for the year, exceeds (ii) $15,000, may be deducted from tax otherwise payable under Sections 7 to 34"; s.35(5): "only one of those individuals may apply" · Nova Scotia low income tax reduction: an amount for the individual, for a spouse (or, without one, an eligible dependant) and for each other dependant, less a rate of family income over a threshold; one claim a couple · See the source · effective 2018-01-01
  15. ↑Our convention under ITA (NS) s.35(5) ("only one of those individuals may apply"): the reduction is measured on family income either way, and the higher-income spouse is the likelier to have the tax to absorb it (ties: the earlier plan person, as for the spouse amount) · In a couple, the spouse with the higher net income claims the Nova Scotia low income tax reduction · effective 2026-10-03
  16. ↑Income Tax Act (NS) s.36B(1)–(2): "may deduct from tax otherwise payable … the amount of $1,000 for the 2014 and subsequent taxation years … if the individual … (b) attained the age of sixty-five years on or before December 31st … and (c) had a taxable income … of less than $24,000" · Nova Scotia age tax credit: an amount off tax for a resident 65 or older whose taxable income is under the limit · See the source · effective 2014-01-01
  17. ↑Tax Refund for Seniors Receiving the Guaranteed Income Supplement Regulations (NS) s.5: "deemed to have made an overpayment of tax … equal to the lesser of $10 000.00 and his or her tax liability under Part II of the Act"; s.4(1): 65 or older, "received the Guaranteed Income Supplement … at any time during the taxation year" · Nova Scotia refunds its income tax to a resident 65 or older who received the GIS in the year, up to a cap · $10,000 · effective 2010-01-01
  18. ↑Income Tax Act (NS) s.22A(1)(b): "“relevant Section” means Section 8, subsection 10B(1), 10C(1) or 10D(1), Section 10F and subsection 10G(1)"; s.22A(4): "This Section does not apply to the amount “$30,828” in the description of C in subsection 10G(1)" · Nova Scotia indexes only the brackets, the basic, spouse, eligible dependant, infirm dependant and age amounts; every other dollar amount is fixed in the statute · effective 2025-01-01