Ontario Income Tax 2026
Calculate your Ontario provincial income tax and combined federal-Ontario tax.
Ontario Tax Brackets 2026
| Taxable Income |
Ontario Rate |
| Up to $51,446 |
5.05% |
| $51,446 - $102,894 |
9.15% |
| $102,894 - $150,000 |
11.16% |
| $150,000 - $220,000 |
12.16% |
| Over $220,000 |
13.16% |
Ontario Surtax
| Provincial Tax |
Surtax Rate |
| Over $5,554 |
20% of excess |
| Over $7,108 |
Additional 36% of excess |
Effect: Increases effective top rate by ~3.7%
Combined Federal + Ontario Rates
| Taxable Income |
Federal |
Ontario |
Combined |
| Up to $55,867 |
15% |
5.05% |
20.05% |
| $55,867 - $100,392 |
20.5% |
9.15% |
29.65% |
| $100,392 - $102,894 |
26% |
9.15% |
35.15% |
| $102,894 - $111,733 |
26% |
11.16% |
37.16% |
| $111,733 - $150,000 |
29% |
11.16% |
40.16% |
| $150,000 - $155,625 |
29% |
12.16% |
41.16% |
| $155,625 - $173,205 |
33% |
12.16% |
45.16% |
| $173,205 - $220,000 |
33% |
12.16%* |
46.41%* |
| $220,000 - $246,752 |
33% |
13.16%* |
47.97%* |
| Over $246,752 |
33% |
13.16%* |
53.53%* |
*Includes surtax effect
Tax by Income Level
| Taxable Income |
Ontario Tax |
Federal Tax |
Total Tax |
Effective Rate |
| $30,000 |
$888 |
$2,813 |
$3,701 |
12.3% |
| $50,000 |
$2,121 |
$5,813 |
$7,934 |
15.9% |
| $75,000 |
$4,862 |
$10,281 |
$15,143 |
20.2% |
| $100,000 |
$8,190 |
$16,181 |
$24,371 |
24.4% |
| $125,000 |
$11,430 |
$22,681 |
$34,111 |
27.3% |
| $150,000 |
$15,043 |
$29,181 |
$44,224 |
29.5% |
| $200,000 |
$22,346 |
$45,681 |
$68,027 |
34.0% |
| $250,000 |
$31,048 |
$62,181 |
$93,229 |
37.3% |
| $300,000 |
$41,818 |
$78,681 |
$120,499 |
40.2% |
Ontario Tax Credits
| Credit |
2026 Amount |
| Basic personal amount |
$12,399 |
| Spouse/partner amount |
Up to $10,531 |
| Age amount (65+) |
Up to $5,794 |
| Disability amount |
$9,586 |
| Medical expenses |
25% of eligible |
Ontario-Specific Credits
| Credit |
Details |
| Ontario Trillium Benefit |
Up to $1,788/year |
| LIFT credit |
Up to $875 (low-income workers) |
| Child care expense deduction |
Provincial tax savings |
Ontario vs Other Provinces
At $100,000 Income
| Province |
Provincial Tax |
Total Tax |
| Ontario |
$8,190 |
$24,371 |
| Alberta |
$5,900 |
$21,500 |
| BC |
$5,800 |
$21,800 |
| Quebec |
$14,200 |
$28,300 |
Ontario Tax Planning
RRSP at $100,000 Income
| RRSP Contribution |
Tax Saved |
Marginal Rate |
| $5,000 |
$1,850 |
37% |
| $10,000 |
$3,700 |
37% |
| $18,000 (max) |
$6,660 |
37% |
Dividend vs Interest Income at $100,000
| $10,000 Income Type |
Ontario Tax |
Federal Tax |
Total |
| Interest |
$1,116 |
$2,600 |
$3,716 |
| Eligible dividends |
$178 |
$1,100 |
$1,278 |
| Capital gains |
$558 |
$1,300 |
$1,858 |
Payroll Deductions Example
$80,000 Salary
| Deduction |
Amount |
| Federal tax |
$11,600 |
| Ontario tax |
$5,300 |
| CPP |
$4,066 |
| EI |
$1,077 |
| Total deductions |
$22,043 |
| Net pay |
$57,957 |
| Monthly net |
$4,830 |
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