2026 tax year · CRA rates, updated July 2026
Ontario income tax calculator 2026
Federal and provincial income tax on your salary for the 2026 tax year, bracket by bracket, with your average and marginal rates.
Tax on $60k
$8,320
13.9% average rate
Marginal rate at $100k
31.5%
on the next dollar
Tax-free up to
$19,200
of salary, basic credits
Rank at $75k
#6 of 13
lowest tax first
Income tax on common salaries in Ontario
| Salary | Total tax | Average | Marginal |
|---|---|---|---|
| $30,000 | $2,452 | 8.2% | 17.6% |
| $40,000 | $4,363 | 10.9% | 17.6% |
| $50,000 | $6,273 | 12.5% | 17.6% |
| $60,000 | $8,320 | 13.9% | 28.1% |
| $75,000 | $12,704 | 16.9% | 28.5% |
| $90,000 | $17,033 | 18.9% | 29.6% |
| $100,000 | $20,024 | 20.0% | 31.5% |
| $125,000 | $29,059 | 23.2% | 43.4% |
| $150,000 | $39,911 | 26.6% | 43.4% |
| $200,000 | $62,952 | 31.5% | 48.3% |
| $250,000 | $87,685 | 35.1% | 49.8% |
Employment income only, basic personal amounts, CPP and EI credits. The marginal rate is the tax on the next $1,000.
Income tax in Ontario: what's different
Ontario looks like it has five simple brackets, but a surtax and a health premium push the real rates higher for middle and high incomes.
- Five brackets: 5.05%, 9.15%, 11.16%, 12.16% and 13.16%. The top two thresholds, $150,000 and $220,000, are fixed amounts that are not indexed to inflation.
- Ontario surtax. When basic Ontario tax goes over $5,818, 20% of the excess is added, and another 36% over $7,446. At the top, that turns the 13.16% bracket into an effective 20.53%.
- Ontario Health Premium. From $0 to $900 a year depending on taxable income, starting above $20,000. It is collected with provincial tax.
- Ontario tax reduction. Low-income taxpayers get a reduction of up to $300 of Ontario tax (more with dependants). Ontario's LIFT credit can lower tax further for low incomes; it is claimed on the return and not included in these estimates.
- Basic personal amount: $12,989.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $53,891 | 5.05% | $2,721 |
| $53,891 – $107,785 | 9.15% | $7,653 |
| $107,785 – $150,000 | 11.16% | $12,364 |
| $150,000 – $220,000 | 12.16% | $20,876 |
| Over $220,000 | 13.16% | — |
Tax before credits. "Tax at the top" is the total tax on all the brackets below that point.
How Ontario compares
The same salary pays a different amount in each province: federal tax is the same everywhere outside Quebec, provincial tax is not.
| # | Province / territory | Total tax | Average |
|---|---|---|---|
| 1 | Nunavut | $10,812 | 14.4% |
| 2 | Northwest Territories | $11,867 | 15.8% |
| 3 | British Columbia | $11,920 | 15.9% |
| 4 | Yukon | $11,975 | 16.0% |
| 5 | Alberta | $12,269 | 16.4% |
| 6 | Ontario | $12,704 | 16.9% |
| 7 | Saskatchewan | $13,824 | 18.4% |
| 8 | New Brunswick | $14,529 | 19.4% |
| 9 | Manitoba | $14,606 | 19.5% |
| 10 | Newfoundland and Labrador | $14,894 | 19.9% |
| 11 | Prince Edward Island | $15,315 | 20.4% |
| 12 | Quebec | $15,322 | 20.4% |
| 13 | Nova Scotia | $16,207 | 21.6% |
Federal plus provincial or territorial income tax on employment income, lowest first. Quebec's federal tax is after the abatement.
Questions
How much income tax do I pay on $50,000 in Ontario?
About $6,273 for 2026: $3,985 federal and $2,288 provincial, an average rate of 12.5%. CPP and EI add another $3,582, leaving $40,145 after tax.
How much tax on $100,000 in Ontario?
About $20,024 ($13,302 federal and $6,722 provincial), an average rate of 20.0% and a marginal rate of 31.5% on the next dollar.
At what income do you start paying tax in Ontario?
An employee with only the basic credits pays no federal or provincial income tax on a salary up to about $19,200 in 2026. Above that, tax starts at the lowest rates.
How much does an RRSP contribution save in Ontario?
On an $80,000 salary, a $5,000 RRSP contribution cuts 2026 income tax by about $1,483, because it is deducted at your marginal rate. Enter your own amounts in the RRSP field above.
What is the Ontario surtax?
An extra tax on Ontario tax itself: 20% of basic Ontario tax above $5,818 plus 36% above $7,446. With only the basic personal amount it starts at a taxable income of about $94,900 (a salary of about $98,000 once the CPP and EI credits are counted), and it raises the top Ontario rate from 13.16% to an effective 20.53%.