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 |