Table 3 
Effective tax rates, federal and provincial/territorial income taxes and federal payroll taxes, by modified total income percentile group, 2016 

Effective tax rates, federal and provincial/territorial income taxes and federal payroll taxes, by modified total income percentile group, 2016
Average effective tax rate – Effective tax rate5th percentile rate – Effective tax rate25th percentile rate – Effective tax rate50th percentile rate – Effective tax rate75th percentile rate – Effective tax rate95th percentile rate – Effective tax rate
  % % % % % %
Total income percentile group (lower threshold)            
All tax filers 11.8 0.0 1.5 11.1 20.3 27.4
Bottom 5 (0) 0.2 0.0 0.0 0.0 0.0 0.2
 6 to 10  ($3,200) 1.4 0.0 0.0 0.0 2.6 4.4
 11 to 15  ($8,700) 1.9 0.0 0.0 0.0 4.0 5.4
 16 to 20  ($12,500) 2.2 0.0 0.0 0.3 4.6 6.5
 21 to 25  ($15,600) 2.9 0.0 0.0 1.4 5.4 9.2
 26 to 30  ($18,800) 3.0 0.0 0.0 0.1 5.7 11.4
 31 to 35  ($21,200) 4.6 0.0 0.0 2.2 8.4 14.3
 36 to 40  ($24,200) 6.9 0.0 1.0 5.8 12.4 16.7
 41 to 45  ($27,700) 9.2 0.0 3.8 8.5 15.1 18.5
 46 to 50  ($31,600) 11.1 0.3 6.2 11.3 16.9 20.1
 51 to 55  ($35,700) 12.6 1.1 8.3 13.1 18.0 21.5
 56 to 60  ($39,600) 14.4 2.2 10.4 15.4 19.4 22.8
 61 to 65  ($44,000) 15.7 3.9 12.1 16.8 20.2 23.9
 66 to 70  ($48,400) 17.4 5.0 14.0 18.7 21.8 25.5
 71 to 75  ($54,200) 18.9 6.3 16.1 20.2 23.0 26.6
 76 to 80  ($61,100) 20.0 7.8 17.6 21.1 23.8 27.3
 81 to 85  ($69,700) 21.0 9.7 18.9 21.8 24.5 27.9
 86 to 90  ($80,200) 21.9 11.3 19.8 22.6 25.2 28.8
 91 to 95  ($95,300) 23.1 12.2 20.8 23.7 26.7 30.5
Top 5 ($123,900) 27.1 10.1 23.4 28.0 32.1 39.8
Top 1 ($244,300) 31.3 6.3 25.4 34.4 39.4 45.5
Source(s):
Date modified: