What are the Ontario tax brackets for 2026?

Ontario has 5 tax brackets: 5.05% up to $51,446, 9.15% from $51,447-$102,894, 11.16% from $102,895-$150,000, 12.16% from $150,001-$220,000, and 13.16% over $220,000.

What is the Ontario surtax?

Ontario charges a surtax of 20% on provincial tax over $5,554 and an additional 36% on provincial tax over $7,108. This effectively increases rates for higher earners.

What is the combined federal and Ontario tax rate?

The combined top marginal rate in Ontario is approximately 53.53% on income over $246,752. This includes federal tax, Ontario tax, and surtax.

Ontario Income Tax Rates 2026 | Tax Brackets and Credits

Ontario’s five provincial tax brackets range from 5.05% to 13.16%, but the real sting comes from the surtax — an additional 20% and 36% levy on higher provincial tax amounts that pushes the effective top combined rate to 53.53%, one of the highest in Canada. Add the Ontario Health Premium (up to $900/year) and you’re looking at a significant tax load, especially above $150,000. The upside: Ontario’s Trillium Benefit returns energy, property tax, and sales tax credits to lower-income residents, and RRSP contributions are particularly valuable here because they reduce both your federal and Ontario tax simultaneously.

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

The Bottom Line

Ontario’s top combined rate of 53.53% makes tax planning essential for higher earners. Maximize RRSP contributions to reduce your bracket, be mindful of the surtax thresholds, and claim the Trillium Benefit if eligible. The Ontario Health Premium is effectively a hidden tax that doesn’t show up in bracket tables but adds up to $900/year. For a comparison with other provinces, see our guide on the best provinces for taxes in Canada.

Ontario minimum tax (OMT)

Ontario has its own Ontario Minimum Tax (OMT), which mirrors the federal Alternative Minimum Tax (AMT) at the provincial level. It applies when certain tax preferences (large capital gains deductions, resource allowances, etc.) would otherwise reduce your Ontario tax below a minimum threshold. If the OMT exceeds your regular Ontario tax, you pay the higher amount. Most middle-income earners are not affected — the OMT primarily impacts individuals claiming large capital gains exemptions or tax shelter losses. The 2024 federal AMT changes (raising the AMT rate from 15% to 20.5%) may have downstream effects on the Ontario calculation; confirm with a tax professional if you are claiming the lifetime capital gains exemption.