2024 캐나다 소득세 구간표

2023의 인플레이션을 감안하여, CRA에서는 2024년에 소득별 세금 낮추는 것을 시행하였습니다.

소득별 세금구간을 캐나다 에서는 Tax Braket이라  부릅니다.

캐나다의 개인 소득세는 연방세 + 주세로 나누어 징수 합니다.

즉, 연방세와 주세 두가지를 모두 납부하는 것입니다.

 

예를들어 온타리오 직장인의 소득이 $40,000이면, 연방세 15% + 온타리오 세금 5.05%를 합쳐, 총 20.05%의 개인 소득세를 납부해야 합니다.

 

캐나다 연방정부 세금구간 Tax brackets 

2023  소득에 대한 캐나다연방정부 소득세 세금구간 (TAX BRACKET2023), 즉 2024년에 세금 보고할때 사용하는 것입니다.

 

소득구간	소득세율
$53,359 or less	15%
$53,359 up to $106,717	20.5%
$106,717 up to $165,430	26%
$165,430 up to $235,675	29%
$235,675 and above	33%

 

주별 세금 구간표 tax brackets -Province

캐나다의 각 주는 세금구간이 다릅니다.

부자 주인 알버타 주는 굉장히 낮고, 상대적으로 퀘벡은 높은 편입니다.

 

주별 세금 (PROVINCE/TERRITORY2023 INCOME TAX RATES)

Alberta	10% on the first $142,292 of taxable income, plus 12% on $142,292.01 up to $170,751, plus 13% on $170,751.01 up to $227,668, plus 14% on $227,668.01 up to $341,502, plus 15% on the amount over $341,502
British Columbia	5.06% on the first $45,654 of taxable income, plus 7.7% on $45,654.01 up to $91,310, plus 10.5% on $91,310.01 up to $104,835, plus 12.29% on $104,835.01 up to $127,299, plus 14.7% on $127,299.01 up to $172,602, plus 16.8% on $172,602.01 up to $240,716, plus 20.5% on the amount over $240,716
Manitoba	10.8% on the first $36,842 of taxable income, plus 12.75% on $36,842.01 up to $79,625, plus 17.4% on the amount over $79,625
New Brunswick	9.4% on the first $47,715 of taxable income, plus 14% on $47,715.01 up to $95,431, plus 16% on $95,431.01 up to $176,756, plus 19.5% on the amount over $176,756
Newfoundland and Labrador	8.7% on the first $41,457 of taxable income, plus 14.5% on $41,457.01 up to $82,913, plus 15.8% on the next $82,913.01 up to $148,027, plus 17.8% on $148,027.01 up to $207,239, plus 19.8% on $207,239.01 up to $264,750, plus 20.8% on $264,750.01 up to $529,500, plus 21.3% on $529,500.01 up to $1,059,000, plus 21.8% on any amount over $1,059,000
Northwest Territories	5.9% on the first $48,326 of taxable income, plus 8.6% on $48,326.01 up to $96,655, plus 12.2% on $96,655.01 up to $157,139, plus 14.05% on the amount over $157,139
Nova Scotia	8.79% on the first $29,590 of taxable income, plus 14.95% on $29,590.01 up to $59,180, plus 16.67% on $59,180.01 up to $93,000, plus 17.5% on $93,000.01 up to $150,000, plus 21% on the amount over $150,000
Nunavut	4% on the first $50,877 of taxable income, plus 7% on $50,877.01 up to $101,754, plus 9% on $101,754.01 up to $165,429, plus 11.5% on the amount over $165,429
Ontario	5.05% on the first $49,231 of taxable income, plus 9.15% on $49,231.01 up to $98,463, plus 11.16% on $98,463.01 up to $150,000, plus 12.16% on $150,000.01 up to $220,000, plus 13.16% on the amount over $220,000
Prince Edward Island	9.8% on the first $31,984 of taxable income, plus 13.8% on $31,984.01 up to $63,969, plus 16.7% on the amount over $63,969
Quebec	14% on the first $49,275 of taxable income, plus 19% on $49,275.01 up to $98,540, plus 24% on $98,540.01 up to $119,910, plus 25.75% on the amount over $119,910
Saskatchewan	10.5% on the first $49,720 of taxable income, plus 12.5% on $49,720.01 up to $142,058, plus 14.5% on the amount over $142,058
Yukon	6.4% on the first $53,359 of taxable income, plus 9% on $53,359.01 up to $106,717, plus 10.9% on $106,717.01 up to $165,430, plus 12.8% on $165,430.01 up to $500,000, plus 15% on the amount over $500,000

 

캐나다 소득세 계산을 상세하게 다시한번 예를들어 봅니다.

소득이 $60,000 이고,  B.C.에 거주할 경우:

• 연방세  $9,365.26 ($53,359 -15% 세금율; 앞의 소득을 제외한 $6,641 에 대해 20.5% 세금율 적용).
• B.C.주의 주세 (B.C. provincial income taxes) $3,414.73 ($45,654 - 5.06% 세금율; 나머지 $14,346에 대해 7.7% 세금율 적용).
• 총 개인 소득세는: $9,365.26 + $3,414.73 = $12,779.99 입니다.