Understanding how Ontario’s income tax system works is crucial for effective tax planning. Ontario’s tax brackets follow a progressive tax structure, meaning different portions of your income are taxed at different rates. Additionally, surtaxes on high incomes increase overall tax liability, and federal and provincial tax rates combine to determine your total tax burden.
For 2026, Ontario’s tax brackets have been adjusted for inflation, with the basic personal amount set at $12,747 for provincial taxes and a federal personal amount ranging from $14,538 to $16,129. Surtaxes of 20% and 36% apply to high earners, effectively increasing the top provincial tax rate from 13.16% to 20.53%.
By understanding these tax rates, you can better estimate your tax liability, take advantage of available deductions, and optimize your financial planning. For precise calculations, use our Ontario Tax Calculator to estimate your taxes quickly and accurately.
2026 Federal and Ontario Tax Brackets and Tax Rates
PaycheckGuru.com - Ontario Personal Income Tax Brackets and Tax Rates - 2026
$0 - $53,891
5.05%
$53,892 - $107,785
9.15%
$107,786 - $150,000
11.16%
$150,001 - $220,000
12.16%
$220,001 -
13.16%
Paycheckguru.com - Combined Federal & Ontario Tax Brackets and Tax Rates
$0 - $53,891
19.05%
$53,892 - $58,523
23.15%
$58,524 - $94,906
29.65%
$94,907 - $107,785
31.48%
$107,786 - $111,813
33.89%
$111,814 - $117,045
37.91%
$117,046 - $150,000
43.41%
$150,001 - $181,440
44.97%
$181,441 - $220,000
48.26%
$220,001 - $258,482
49.82%
$258,483 - ∞
53.53%
Paycheckguru.com - Ontario Surtaxes (2026)
Surtax is on Ontario tax greater than
$5,818
$7,446
Person with only basic personal amount – surtax starts at taxable income of
$94,907
$111,814
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Paycheckguru.com - Ontario Basic Personal Amount (2026)
$12,989
5.05%
Paycheckguru.com - Federal Basic Personal Amount (2026)
$14,829
$16,452
14.00%
2025 Federal and Ontario Tax Brackets and Tax Rates
PaycheckGuru.com - Ontario Personal Income Tax Brackets and Tax Rates - 2025
$0 - $52,886
5.05%
$52,887 - $105,775
9.15%
$105,776 - $150,000
11.16%
$150,001 - $220,000
12.16%
$220,001 -
13.16%
Paycheckguru.com - Combined Federal & Ontario Tax Brackets and Tax Rates
$0 - $52,886
19.55%
$52,887 - $57,375
23.65%
$57,376 - $93,131
29.65%
$93,132 - $105,775
31.48%
$105,776 - $109,726
33.89%
$109,727 - $114,750
37.91%
$114,751 - $150,000
43.41%
$150,001 - $177,882
44.97%
$177,883 - $220,000
48.29%
$220,001 - $253,414
49.85%
$253,415 - ∞
53.53%
Paycheckguru.com - Ontario Surtaxes (2025)
Surtax is on Ontario tax greater than
$5,710
$7,307
Person with only basic personal amount – surtax starts at taxable income of
$93,132
$109,727
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Paycheckguru.com - Ontario Basic Personal Amount (2025)
$12,747
5.05%
Paycheckguru.com - Federal Basic Personal Amount (2025)
$14,538
$16,129
14.50%
Note: The $150,000 and $220,000 bracket thresholds are not indexed for inflation.
Note: These rates do not include the Ontario Health Premium.
Note: The 36% surtax is in addition to the 20% surtax, resulting in a total surtax of 56%. This effectively increases the top provincial tax rate from 13.16% to 20.53%.
Last Updated: January 3rd, 2026