Ontario Tax Brackets and Rates 2026
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 give every threshold, the basic personal amounts, and the combined marginal rate at common incomes, verified 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: 20% of provincial tax above $5,818 and a further 36% above $7,446; Ontario Health Premium 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
Marginal rate is the combined federal and Ontario income tax on the next dollar of ordinary income (pension, interest, self-employment). 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, 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 apply these to your own income.
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, 122nd Edition, effective January 1, 2026 (Rev. 26/05)
- 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
- CRA, Canadian income tax rates for individuals, current and previous years
- Ontario Ministry of Finance, Personal income tax rates and credits (2026 dataset)