Ontario Tax Brackets 2026
Provincial Tax Rates
| Taxable Income |
Ontario Rate |
| Up to $51,446 |
5.05% |
| $51,447 - $102,894 |
9.15% |
| $102,895 - $150,000 |
11.16% |
| $150,001 - $220,000 |
12.16% |
| Over $220,000 |
13.16% |
Combined Federal + Ontario Rates
| Taxable Income |
Combined Rate |
| Up to $55,867 |
20.05% |
| $55,867 - $102,894 |
24.15% |
| $102,894 - $111,733 |
29.65% |
| $111,733 - $150,000 |
31.48% |
| $150,000 - $173,205 |
33.89% |
| $173,205 - $220,000 |
37.91% |
| $220,000 - $246,752 |
44.97% |
| Over $246,752 |
53.53% |
Ontario Surtax
How the Surtax Works
| Threshold |
Surtax Rate |
| Provincial tax > $5,554 |
20% on excess |
| Provincial tax > $7,108 |
Additional 36% on excess |
Surtax Example
| Item |
Amount |
| Ontario tax calculated |
$8,000 |
| First surtax (20% of $8,000 - $5,554) |
$489 |
| Second surtax (36% of $8,000 - $7,108) |
$321 |
| Total surtax |
$810 |
| Total Ontario tax |
$8,810 |
Ontario Tax Credits
Non-Refundable Credits
| Credit |
2026 Amount |
| Basic personal amount |
~$12,399 |
| Spouse/CLP amount |
~$12,399 |
| Age amount (65+) |
~$5,839 |
| Disability amount |
~$9,586 |
| Caregiver amount |
Varies |
Refundable Credits
| Credit |
Details |
| Ontario Trillium Benefit |
Energy, property tax, sales tax |
| Ontario Child Benefit |
Per child |
| Ontario Senior Homeowners’ Grant |
Property tax help |
Ontario Trillium Benefit
Three Components
| Component |
Maximum |
| Ontario Energy and Property Tax Credit |
~$1,194 |
| Northern Ontario Energy Credit |
~$180 |
| Ontario Sales Tax Credit |
~$360/adult |
Eligibility
| Requirement |
Details |
| Ontario resident |
On December 31 |
| Age 18+ |
Or spouse/parent |
| Filed tax return |
Required |
Tax Calculation Example
$100,000 Income in Ontario
| Bracket |
Income |
Rate |
Tax |
| Federal 1 |
$55,867 |
15% |
$8,380 |
| Federal 2 |
$44,133 |
20.5% |
$9,047 |
| Ontario 1 |
$51,446 |
5.05% |
$2,598 |
| Ontario 2 |
$48,554 |
9.15% |
$4,443 |
| Surtax |
|
|
~$400 |
| Total |
|
|
~$24,868 |
Before credits.
Ontario Health Premium
Additional Provincial Levy
| Taxable Income |
Premium |
| Up to $20,000 |
$0 |
| $20,001 - $25,000 |
6% of income over $20,000 |
| $25,001 - $36,000 |
$300 |
| $36,001 - $38,500 |
$300 + 6% over $36,000 |
| $38,501 - $48,000 |
$450 |
| $48,001 - $72,000 |
$450 + 25% over $48,000 |
| $72,001 - $200,000 |
$600 + 25% over $72,000 |
| Over $200,000 |
$900 |
Ontario-Specific Deductions
Available Deductions
| Deduction |
Details |
| RRSP contributions |
Reduces taxable income |
| Union dues |
If applicable |
| Professional dues |
If required |
| Child care expenses |
Federal and provincial |
Comparison to Other Provinces
Top Marginal Rates
| Province |
Top Rate |
| Ontario |
53.53% |
| Quebec |
53.31% |
| BC |
53.50% |
| Alberta |
48.00% |
| Nova Scotia |
54.00% |
Tax Planning for Ontario Residents
Strategies
| Strategy |
Benefit |
| RRSP contributions |
Reduce bracket |
| Income splitting |
Use spousal RRSP |
| Dividend income |
Lower effective rate |
| Capital gains |
50% inclusion |
Ontario Surtax Planning
| If Near Threshold |
Consider |
| RRSP contribution |
Reduce Ontario tax |
| Timing income |
Defer if possible |
| Tax credits |
Maximize |