Nova Scotia payroll rates — January 2026
122nd edition, rule set 2026-01-01. Nova Scotia’s first bracket ends at $30,995 — the lowest threshold in the country — so a modest salary is already in the 14.95% band.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP January 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI January 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
Nova Scotia brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 8.79% | $0.00 | no |
| $30995.00 | 14.95% | $1909.00 | no |
| $61991.00 | 16.67% | $2976.00 | no |
| $97417.00 | 17.50% | $3784.00 | no |
| $157124.00 | 21.00% | $9283.00 | no |
Nova Scotia personal amount
TCP fixed $11932.00. Lowest rate 8.79%.
LCP
Labour-sponsored funds credit 20.00% to $2000.00. Applied only when lcp_purchase is on the request.
What this edition does not change
This is the 1 January 2026 starting table. Open the July page for BC first-bracket proration, NL TCP, and the PE $200,000 band.