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Nova Scotia has five income tax brackets, from 8.79% to 21%, and a $11,932 basic personal amount that no longer depends on your income. The HST is 14%, down from 15% since April 1, 2025.
Nova Scotia changed two things in the last couple of years, and both affect what you pay. This page covers the brackets, the credit that stopped depending on income, and the sales tax cut.
What are the brackets for 2026?
The provincial rate is 8.79% on your first $30,995 of taxable income, 14.95% up to $61,991, 16.67% up to $97,417, 17.5% up to $157,124 and 21% above that. The basic personal amount is $11,932, and credits count at 8.79%. Federal tax comes on top, and you’ll find its brackets on the limits page. The provincial figures match the CRA page on 2026 tax rates and income brackets.
Take $60,000. The first $30,995 costs you $2,724 and the other $29,005 costs you $4,336, a total of $7,061. The basic amount credit takes off $1,049, so you’d pay about $6,012 of Nova Scotia tax. For a worker in Halifax, that’s about $501 a month before federal tax.
What’s different about Nova Scotia?
The second rate, 14.95%, kicks in early, at $30,995. A $1,000 raise for someone earning $60,000 adds $149.50 of provincial tax, so it pays to look at your take-home rather than the raise alone. Below that line, the same $1,000 adds $87.90, so the step up is real but not dramatic for most people.
The top rate of 21% starts above $157,124, so it touches few people. Closer to home, the basic personal amount isn’t income-tested for 2026, a change the province announced in 2025. Everyone gets the same $11,932 credit base, whatever they earn.
How does the HST work here?
The HST fell from 15% to 14% on April 1, 2025. It’s the federal 5% plus a provincial 9%, collected as one tax. A $100 item costs $114, and a $1,000 purchase carries $140. Rules for purchases that straddle the change date are detailed, so for a home or a big contract, check the CRA’s own notice before you sign. Everyday shopping is simpler: the GST and HST calculator uses the current rate, so a coffee and a muffin at the corner shop just carry 14%.
Which calculators include it?
The income tax calculator and the take-home pay calculator both include Nova Scotia. Pick it from the list and the Nova Scotia rates apply. Comparing the Atlantic provinces? The province index lists each one.
Guides on this topic
- What NS tax means for your pay in Nova Scotia
Nova Scotia's five 2026 brackets, what NS residents pay with federal tax at $60,000 to $150,000, and how it compares with Ontario and BC
Is there a tax break for young skilled workers?
Yes, for some. Nova Scotia runs the More Opportunity for Skilled Trades and Occupations refund, known as MOST. It returns the provincial part of the income tax you paid on the first $50,000 of income earned in an eligible occupation. To qualify you file as a Nova Scotia resident, be 29 or younger in the tax year you apply for, and have worked in the province for an eligible employer in a listed skilled trade, a nursing position or a film occupation.
Picture a 27-year-old electrician in Halifax who earns $62,000. Only the first $50,000 counts, and what comes back is the provincial tax paid on that slice, not the federal tax. Check the province’s eligibility list before you count on it, because the trades and jobs that qualify are set by Nova Scotia, not by the calculators on this site.
Before you rely on these numbers
Rates and credits do change, so check three things before you act on any figure here: the date at the top of the page, the CRA source we name, and your own slip or notice. Your slip or notice always wins if it differs from a summary like this one.
Don’t guess.
Not sure where to start? Our filing guide walks you through the steps, the document checklist shows what you’ll need, and the province index lets you compare where you live with other places. Is your situation unusual? Then a qualified preparer is the right call, and we can’t advise you ourselves.
What changed for 2026, and what is coming?
- Nova Scotia indexed its tax system by 1.6% for 2026. The brackets are $30,995, $61,991, $97,417 and $157,124, and the rates stay at 8.79%, 14.95%, 16.67%, 17.5% and 21%. The basic personal amount is $11,932. Source
- The HST has been 14% (5% federal and 9% provincial) since April 1, 2025, and Budget 2026-27 keeps it there. Source
- Proposed: A bill tabled on September 8, 2026 would lower the weekly overtime threshold from 48 to 44 hours from April 1, 2027 and require tips to go to the employees who earned them. It has been introduced but is not shown as passed. Source
Checked on official pages in October 2026. Items marked announced or proposed are not final, so confirm them with the province before you plan around them.
Frequently asked questions
What is the HST rate in Nova Scotia?
14% since April 1, 2025. The province cut it from 15%, and it combines the federal 5% with a provincial 9%.
How many income tax brackets does Nova Scotia have?
Five: 8.79%, 14.95%, 16.67%, 17.5% and 21%, with the top rate starting above $157,124.
Is the basic personal amount income-tested in Nova Scotia?
Not for 2026. The CRA payroll tables say Nova Scotia set the amount at the maximum whatever your taxable income is.
Where do these numbers come from?
From the CRA payroll tables and the CRA tax rates page, checked on September 29, 2026.