Government of Nova Scotia, Canada
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Personal Income Tax & Credits

The personal income tax is collected under the authority of Nova Scotia’s Income Tax Act (PDF).

The provincial personal income tax is calculated on individuals’ taxable income amount. The federal government defines the calculation of personal taxable income including: employment income, interest gains or losses, various tax deductions.

The Province sets the tax rates and income brackets for Nova Scotia. Both federal and provincial taxes are collected through the annual tax return to the Canada Revenue Agency (CRA).

Personal Income Tax Indexation

Starting in the 2025 income tax year, the Government of Nova Scotia will introduce indexing to the provincial personal income tax system. Changes to tax brackets and several non-refundable tax credits will apply as of 1 January 2025. Taxable income brackets and a number of non-refundable credits will be subject to annual adjustments.

Non-refundable tax credits which will be indexed:

  • basic personal amount,
  • spouse or common-law partner amount,
  • amount for an eligible dependant,
  • age amount and
  • amount for infirm dependants 18 or older

Adjustments for 2025 will be determined Fall 2024 based on provincial inflation as determined by the formula which will be prescribed in regulations.

Tax Rates (2024 and prior tax years)
Nova Scotia's personal income tax rates vary by income brackets as follows:
Tax Rates Taxable Income Bracket
8.79% 0 - $29,590
14.95% $29,590 - $59,180
16.67% $59,180 - $93,000
17.50% $93,000 - $150,000
21% $150,000 and above as of January 1, 2010
Prior to the 2010 tax year, a surtax of 10% is applied on Nova Scotia tax exceeding $10,000.

Personal tax credits

Similar to federal deductions, gross provincial taxable income amount can be reduced by a number of non-refundable tax credits, if the individual qualifies.

Tax credits available to Nova Scotians for the 2014 tax year:
Tax Credit
Basic Personal Amount

Age Amount

Age Tax Credit
Spouse or Common-law Partner Amount
Child Care Benefit Tax Credit
Canada Pension Plan contributions

Employment Insurance Premiums

Pension Income Amount
Caregiver Amount
Disability Amount
Sport and Recreational Expenses for Children
Tuition and Education Amount

Medical Expense Credits

Donations & Gifts

Dividend Tax Credit

Political Contributions

Labour-sponsored Venture Capital Tax Credit
Equity Tax Credit
 35% of Investment
Volunteer Firefighter and Ground Search & Rescue Tax Credit

Low Income Tax Reduction
The Nova Scotia personal income tax system provides an additional tax reduction for individuals and families with low incomes. Depending on adjusted family income, this reduction could decrease a family’s taxes by $300 for the taxfiler plus $300 for a spouse or eligible dependent plus $165 per dependent child.

Personal Income Tax & Credits

Orange Clock For More Information

The Canada Revenue Agency (CRA) administers the personal income tax on behalf of the Province. The CRA can answer your personal income tax questions for both federal and provincial income tax systems.

: 1.800.959.8281