Nova Scotia provincial individual income tax.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Calculate Taxable Income
Same as federal taxable income (Line 26000).Line 26000
Apply Nova Scotia Bracket Rates
First $29,590 × 8.79%; $29,591 to $59,180 × 14.95%; $59,181 to $93,000 × 16.67%; $93,001 to $150,000 × 17.5%; Above $150,000 × 21%
Subtract Non-Refundable Tax Credits
Total credit amounts × 8.79% (lowest bracket rate).
Net Provincial Tax
Gross provincial tax less credits.
Apply Refundable Credits
Subtract applicable refundable credits.
Disability Amount Transfer
A Nova Scotia resident supporting a dependant with a disability may claim the unused portion of the dependant's NS disability credit ($8,015 × 8.79%). The dependant must first use the credit against their own provincial tax.$8,015 × 8.79%
Prohibitions
- NEVER apply other provincial rates to a Nova Scotia resident - NEVER separate HST into GST + PST for filing purposes -- Nova Scotia uses harmonized HST - NEVER claim Nova Scotia credits without confirming NS residency on December 31 - NEVER ignore the five-bracket structure - NEVER present tax calculations as definitive -- always label as estimated
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Quick Reference
| Field | Value |
|---|---|
| Province | Nova Scotia (Canada) |
| Tax | Provincial Personal Income Tax |
| Currency | CAD only |
| Tax year | 1 January -- 31 December 2025 |
| Primary legislation | Income Tax Act (Nova Scotia) |
| Tax authority | Canada Revenue Agency (administers on behalf of Nova Scotia) |
| Filing portal | CRA My Account / NETFILE / paper T1 |
| Filing deadline | 30 April 2026 (15 June 2026 if self-employed; balance due 30 April) |
| Skill version | 1.0 |
Nova Scotia Provincial Tax Rates (2025)
| Taxable Income (CAD) | Rate |
|---|---|
| 0 -- 29,590 | 8.79% |
| 29,591 -- 59,180 | 14.95% |
| 59,181 -- 93,000 | 16.67% |
| 93,001 -- 150,000 | 17.5% |
| 150,001+ | 21% |
Key Nova Scotia Features
| Feature | Detail |
|---|---|
| Harmonized sales tax (HST) | 15% (5% federal + 10% provincial) |
| Basic personal amount (2025) | $8,481 |
| Spousal/equivalent amount | $8,481 |
| Age amount | $4,141 |
| Nova Scotia Affordable Living Tax Credit | Refundable; up to $255/individual |
| Nova Scotia Child Benefit (NSCB) | $150/child (income-tested) |
| Nova Scotia Poverty Reduction Credit | $250/adult + $200/child |
| Surtax | None (eliminated) |
Combined Federal + Nova Scotia Marginal Rates (2025)
| Taxable Income (CAD) | Combined Rate |
|---|---|
| 0 -- 29,590 | 23.79% |
| 29,591 -- 57,375 | 29.95% |
| 57,376 -- 59,180 | 35.45% |
| 59,181 -- 93,000 | 37.17% |
| 93,001 -- 114,750 | 38% |
| 114,751 -- 150,000 | 43.5% |
| 150,001 -- 158,468 | 47% |
| 158,469 -- 220,000 | 50% |
| 220,001+ | 54% |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown residency province on Dec 31 | Do not compute -- confirm province |
| Unknown marital/family status | Single, no dependants |
T1 Structure
| Schedule | Purpose |
|---|---|
| T1 General | Federal return |
| Form NS428 | Nova Scotia Tax and Credits |
| Form NS479 | Nova Scotia Credits (refundable) |
Provincial Non-Refundable Credits (Form NS428)
| Credit | Amount (2025) | Rate |
|---|---|---|
| Basic personal amount | $8,481 | 8.79% |
| Spousal / common-law partner | $8,481 | 8.79% |
| CPP/EI contributions | Actual | 8.79% |
| Age amount | $4,141 | 8.79% |
| Pension income | Up to $1,000 | 8.79% |
| Disability | $8,015 | 8.79% |
| Tuition | Actual | 8.79% |
| Medical expenses | Excess over 3% of net income | 8.79% |
| Donations | First $200 at 8.79%; excess at 21% | Non-refundable |
| Volunteer firefighter / SAR | $3,000 | 8.79% |
Nova Scotia Refundable Credits (Form NS479)
| Credit | Detail |
|---|---|
| Affordable Living Tax Credit | $255/individual; $60/child; income-tested |
| Poverty Reduction Credit | $250/adult + $200/child; income < $16,000 (single) |
| Nova Scotia Child Benefit | $150/child quarterly; income-tested |
| Graduate Scholarship Tax Credit | Rebate on first 3 years of income tax for NS university/college graduates |
| Digital Media Tax Credit | For qualifying digital media companies (corporate) |
HST Considerations
| Item | Detail |
|---|---|
| HST rate | 15% (5% federal + 10% provincial) |
| HST registrant (business) | Full input tax credit (ITC) available for HST paid on business purchases |
| Small supplier threshold | $30,000 in 4 consecutive quarters |
| Point-of-sale rebate | Provincial portion rebated on certain items (children's clothing, books, etc.) |
| New Housing Rebate | Provincial rebate on new homes up to $481,500 (36% of provincial HST) |
Nova Scotia Dividend Tax Credit
| Dividend Type | Federal Gross-Up | NS Credit Rate |
|---|---|---|
| Eligible dividends (public corps) | 38% gross-up | 8.85% of taxable amount |
| Non-eligible dividends (CCPCs) | 15% gross-up | 2.99% of taxable amount |
Self-employed Nova Scotians report on T2125. Combined federal + NS rate on business income ranges from 23.79% to 54%. CPP contributions required (both employer and employee portions: 2 × 5.95% = 11.9% on pensionable earnings $3,500 -- $71,300).
Graduates of Nova Scotia post-secondary institutions may claim a tax credit equal to their provincial tax for the first 3 years of post-graduation employment in NS (up to total tuition paid). Must apply through NS Department of Finance.
Nova Scotia Graduate Scholarship Detail
| Element | Detail |
|---|---|
| Eligible programs | Degrees/diplomas from NS universities and NSCC |
| Maximum benefit | Up to total tuition paid at NS institution |
| Duration | First 3 taxation years after graduation |
| Residency | Must live and work in NS |
| Application | Separate application to NS Dept of Finance (not automatic) |
NS has periodically introduced temporary cost-of-living credits. Check current year budget for any one-time payments.
At 54% combined marginal rate (over $220K), Nova Scotia has one of the highest combined rates in Canada. Tax planning considerations:
NS Affordable Living Tax Credit Detail
| Element | Detail |
|---|---|
| Individual amount | $255 |
| Spouse/partner | $255 |
| Per child under 19 | $60 |
| Income threshold (reduction starts) | $30,000 (individual); $34,000 (family) |
| Reduction rate | 5% of income over threshold |
| Paid via | Quarterly payments through CRA |
Single taxpayer, employment income $75,000 (2025)
| Step | Calculation | Amount |
|---|---|---|
| Taxable income | $75,000 | |
| NS tax on first $29,590 | $29,590 × 8.79% | $2,601 |
| NS tax on $29,591 -- $59,180 | $29,590 × 14.95% | $4,424 |
| NS tax on $59,181 -- $75,000 | $15,820 × 16.67% | $2,637 |
| Gross NS provincial tax | $9,662 | |
| Less: Basic personal credit | $8,481 × 8.79% | ($745) |
| Less: CPP credit | ~$3,867 × 8.79% | ($340) |
| Less: EI credit | ~$1,049 × 8.79% | ($92) |
| Net NS provincial tax | $8,485 | |
| Federal tax (for reference) | $11,252 | |
| Total combined tax (approx.) | $19,737 | |
| Effective combined rate | ~26.3% |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, CGA, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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