Ontario Tax Brackets 2026: 5.05% to 13.16%
Ontario has 5 provincial tax brackets in 2026, from 5.05% to 13.16%, on top of five federal brackets from 14% to 33%. The tables below list each threshold, the basic personal amounts, and the combined marginal rate at common incomes. We checked them against the CRA and Ontario Finance on September 7, 2026.
Ontario income tax brackets 2026
| Taxable income | Ontario rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,892 to $107,785 | 9.15% |
| $107,786 to $150,000 | 11.16% |
| $150,001 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Basic personal amount: $12,989. Credit rate: 5.05%. Ontario surtax is 20% of provincial tax above $5,818 and a further 36% above $7,446. The Ontario Health Premium is up to $900.
Federal income tax brackets 2026
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14.0% |
| $58,524 to $117,045 | 20.5% |
| $117,046 to $181,440 | 26.0% |
| $181,441 to $258,482 | 29.0% |
| Over $258,482 | 33.0% |
Federal basic personal amount: $16,452, falling to $14,829 for net income above $258,482. Indexation for 2026: 2.0% federal, 1.9% Ontario.
Combined marginal and average rates in Ontario, 2026
The marginal rate is the combined federal and Ontario tax on the next dollar of ordinary income, such as pension, interest or self-employment income. The average rate is total income tax divided by income, for an employee at that salary after the basic credits.
| Income | Marginal rate | Income tax (employee) | Average rate |
|---|---|---|---|
| $30,000 | 19.1% | $2,452 | 8.2% |
| $50,000 | 19.1% | $6,273 | 12.5% |
| $60,000 | 29.6% | $8,320 | 13.9% |
| $75,000 | 29.6% | $12,705 | 16.9% |
| $100,000 | 31.5% | $20,024 | 20.0% |
| $125,000 | 43.4% | $29,058 | 23.2% |
| $150,000 | 45.0% | $39,911 | 26.6% |
| $200,000 | 73.3%* | $62,952 | 31.5% |
| $250,000 | 49.8% | $87,685 | 35.1% |
| $300,000 | 53.5% | $114,094 | 38.0% |
* At $200,000 the marginal rate includes an Ontario Health Premium step. The premium rises from $750 to $900 over the next $600 of taxable income, which is 25% on that slice only. Just below and above the step, at $199,000 and $201,000, the combined rate is 48.3%.
Other 2026 figures that matter in Ontario
- CPP: 5.95% on earnings between $3,500 and $74,600, plus 4% CPP2 to $85,000.
- EI: 1.63% up to $68,900.
- TFSA limit $7,000, RRSP limit $33,810, FHSA $8,000 a year.
- OAS clawback threshold $95,323 of 2026 net income.
- Capital gains inclusion rate 50%. Eligible dividend tax credit 10.00% provincial plus 15.02% federal of the grossed-up amount.
Use the Ontario take-home pay calculator or the income tax estimator to see what these mean for your own income.
Frequently asked questions
- What are the Ontario tax brackets for 2026?
- Ontario has 5 provincial brackets in 2026, starting at 5.05% on the first $53,891 of taxable income and reaching 13.16% above $220,000. Federal tax is charged on top, from 14% to 33%.
- What is the highest tax rate in Ontario?
- 53.5% on ordinary income at the top, counting federal and provincial tax together, including the Ontario surtax. That is the rate on the next dollar earned, not on the whole income.
- How much income tax do I pay on $75,000 in Ontario?
- About $12,705 in federal and provincial income tax on a $75,000 salary in 2026, an average rate of 16.9%. CPP and EI are deducted as well, which brings the take-home pay to about $56,926.
- What is the basic personal amount in Ontario for 2026?
- $12,989 provincially, and $16,452 federally. Income below those amounts is covered by the basic credit, so no tax is due on it.
- How does the Ontario surtax work?
- It is a tax on your tax. Once Ontario tax before credits passes $5,818, 20% is added on the excess, and above $7,446 a further 36% is added. It is why Ontario's published top rate of 13.16% understates what a high earner actually pays. The Ontario Health Premium, up to $900 a year, is separate again.
Other provinces
AlbertaBritish ColumbiaManitobaNew BrunswickNewfoundland and LabradorNorthwest TerritoriesNova ScotiaNunavutPrince Edward IslandQuebecSaskatchewanYukon
Sources
Every figure on this page comes from one of these primary sources. Data last verified .
- CRA T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 (Rev. 26/06)
- CRA – CPP contribution rates, maximums and exemptions
- CRA – Second additional CPP (CPP2) contribution rates and maximums
- ESDC – EI maternity and parental benefits: how much you could receive
- CRA – EI premium rates and maximums
- CRA – Indexation adjustment for personal income tax and benefit amounts
- Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.), s. 150(1)(d) and s. 156.1(4): filing deadlines and balance-due day
- Canada Employment Insurance Commission – Canada Employment Insurance Commission confirms 2027 Employment Insurance premium rate (September 14, 2026)
- CRA, Canadian income tax rates for individuals, current and previous years
- Ontario Ministry of Finance, Personal income tax rates and credits (2026 dataset)