Ontario Tax Brackets 2026
Ontario income tax rates for 2026, plus combined federal and provincial marginal rates for every income band.
Official 2026 rates, verified October 9, 2026
2026 Ontario tax brackets
| 2026 taxable income | Rate |
|---|---|
| First $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Basic personal amount: $12,989.
Combined federal + Ontario marginal tax rates
| Taxable income | Federal | Ontario | Combined |
|---|---|---|---|
| First $53,891 | 14% | 5.05% | 19.05% |
| $53,891 to $58,523 | 14% | 9.15% | 23.15% |
| $58,523 to $107,785 | 20.5% | 9.15% | 29.65% |
| $107,785 to $117,045 | 20.5% | 11.16% | 31.66% |
| $117,045 to $150,000 | 26% | 11.16% | 37.16% |
| $150,000 to $181,440 | 26% | 12.16% | 38.16% |
| $181,440 to $220,000 | 29% | 12.16% | 41.16% |
| $220,000 to $258,482 | 29% | 13.16% | 42.16% |
| Over $258,482 | 33% | 13.16% | 46.16% |
Ontario also charges a surtax of 20% on Ontario tax above $5,818 and 36% above $7,446, which raises its effective rates from roughly $95,000 of income. The top combined rate is 53.53%.
Tax at common incomes
Federal plus Ontario income tax for an employee with basic credits. Marginal rate is on the next dollar of ordinary income.
| Income | Income tax | Average rate | Marginal rate |
|---|---|---|---|
| $30,000 | $2,452 | 8.2% | 19.0% |
| $50,000 | $6,273 | 12.5% | 19.0% |
| $75,000 | $12,705 | 16.9% | 29.6% |
| $100,000 | $20,024 | 20.0% | 31.5% |
| $150,000 | $39,911 | 26.6% | 43.4% |
| $200,000 | $62,952 | 31.5% | 48.3% |
| $300,000 | $114,094 | 38.0% | 53.5% |
Want your exact take-home pay? Use the Ontario income tax calculator.
Ontario surtax and Health Premium
Ontario adds two extra charges on top of its bracket rates. The Ontario surtax adds 20% of basic Ontario tax above $5,818, plus another 36% of basic Ontario tax above $7,446. For a typical employee, it starts at about $95,000 of taxable income. This is why Ontario's effective top rate is 20.53%, not 13.16%.
The Ontario Health Premium is charged through your tax return once taxable income passes $20,000, rising in steps to a maximum of $900 a year at $200,600 and above.
Lower-income Ontarians also get the Ontario tax reduction, which can reduce or eliminate Ontario tax. This calculator includes the surtax, Health Premium and basic tax reduction.
Frequently asked questions
What are the Ontario tax brackets for 2026?
First $53,891: 5.05%; $53,891 to $107,785: 9.15%; $107,785 to $150,000: 11.16%; $150,000 to $220,000: 12.16%; Over $220,000: 13.16%.
What is the marginal tax rate on $75,000 in Ontario?
About 29.6% combined federal and provincial on the next dollar of ordinary income in 2026.
How much income tax do I pay on $100,000 in Ontario?
About $20,024 in combined federal and Ontario income tax, an average rate of 20.0%, for an employee with basic credits. CPP and EI are extra.
What is the top tax rate in Ontario?
53.5% combined, on income over $258,482.
Tax brackets in other provinces
All rates and amounts on this page are taken from official government sources, including the Canada Revenue Agency, Revenu Québec and provincial and territorial finance ministries. Last verified October 9, 2026.