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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.
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.
What’s different about Nova Scotia?
The top rate of 21% is the highest of any province’s top rate in our tables, but it 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. Rules for purchases that straddle the change date are detailed, so for a home or a big contract, check the CRA’s own notice. The GST and HST calculator uses the current rate.
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
Before you rely on these numbers
You’ll want to check three things before you act on any figure here, because rates and credits do change and you wouldn’t want an old number in a real return: the date at the top of the page, the CRA source we name, and your own slip or notice, which 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.
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.
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.