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Income & Corporate Tax Laws in Halifax, Nova Scotia

Businesses in Halifax, Nova Scotia can take advantage of a variety of tax laws, credits and programs.

As of April 2011

Nova Scotia - Halifax

PERSONAL INCOME TAX
(Source)

First Bracket

8.79%

Second Bracket

14.95%

Third Bracket

16.67%

Fourth Bracket

17.50%

Fifth Bracket

21.00%

CORPORATE INCOME TAX
(Source)

General Rate

16.00%

Manufacturing & Processing

16.00%

Small Business Rate

4.50%

CORPORATE CAPITAL TAX
(Source)

General Rate

0.10%

Financial Services

4.00%

Payroll Tax

Nil

RETAIL SALES TAX
(Source)

General Rate

10.00%

Tax on Tax

Nil

TOBACCO TAX
(Source)

Cigarettes (Per Cigarette)

$0.2152

Carton (200)

$43.04

Fine Cut (Per Gram)

$0.2000

Tobacco Sticks

$0.2152

Sales Tax Applied

Yes

GASOLINE TAX
(Source)

Unleaded (Cents/Litre)

15.50

Diesel

15.40

HEALTHCARE PREMIUMS

Nil

MUNICIPAL PROPERTY TAX 

(per $100 assessment)

1.24-1.31

 (Source)

 

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1969 Upper Water Street

Purdy's Tower II, Suite 2101

Halifax, Nova Scotia, Canada B3J 3R7

Telephone: 902.490.6000

Toll Free: 1.800.565.1191

Fax: 902.490.6010

e-mail: greaterhalifax.com 

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