2026 tax year · CRA rates, updated July 2026
Ontario tax brackets 2026
Every provincial bracket for the 2026 tax year, the federal brackets on top of them and the combined rate you pay on each extra dollar in Ontario.
Provincial rates
5.05%–13.16%
5 brackets
Basic personal amount
$12,989
provincial, 2026
Marginal rate at $100k
31.48%
federal + provincial
Top combined rate
53.53%
over $258,482
| 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.
| Taxable income | Rate | Tax at the top |
|---|---|---|
| Up to $58,523 | 14% | $8,193 |
| $58,523 – $117,045 | 20.5% | $20,190 |
| $117,045 – $181,440 | 26% | $36,933 |
| $181,440 – $258,482 | 29% | $59,275 |
| Over $258,482 | 33% | — |
The same in every province. The lowest rate is 14% for 2026. Quebec residents then get a 16.5% abatement on basic federal tax.
| Taxable income | Combined |
|---|---|
| Up to $53,891 | 19.05% |
| $53,891 – $58,523 | 23.15% |
| $58,523 – $94,901 | 29.65% |
| $94,901 – $107,785 | 31.48% |
| $107,785 – $111,810 | 33.89% |
| $111,810 – $117,045 | 37.91% |
| $117,045 – $150,000 | 43.41% |
| $150,000 – $181,440 | 44.97% |
| $181,440 – $220,000 | 47.97% |
| $220,000 – $258,482 | 49.53% |
| Over $258,482 | 53.53% |
The rate on the next dollar of ordinary income such as salary. Includes the Ontario surtax (the jumps where the Ontario rate goes up without a new bracket), but not the Health Premium. Basic personal amounts make the first dollars tax-free, and the federal amount shrinks between $181,440 and $258,482, which adds a little to the rate there.
What's different in Ontario
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.
Example: tax on $75,000 in Ontario
On a $75,000 salary in Ontario, taxable income is $74,273 federally, once the enhanced part of CPP is deducted. Each slice is taxed at its own rate:
Ontario
- 5.05% on $53,891 = $2,721.50
- 9.15% on $20,382 = $1,864.95
$4,586.45 before credits → $4,445.59 after credits.
Federal
- 14% on $58,523 = $8,193.22
- 20.5% on $15,750 = $3,228.75
$11,421.97 before credits → $8,258.60 after credits.
Total income tax: $12,704.19, an average rate of 16.9%, even though the top slice is taxed at 28.5% combined. Moving into a higher bracket never makes you lose money: only the dollars above the threshold pay the higher rate.
Questions
What are the Ontario tax brackets for 2026?
5.05% on the first $53,891, 9.15% from $53,891 to $107,785, 11.16% from $107,785 to $150,000, 12.16% from $150,000 to $220,000, 13.16% over $220,000 of taxable income. Federal tax is added on top.
What is the marginal tax rate on $100,000 in Ontario?
31.48% combined: 20.5% federal and 10.98% provincial. That is the rate on the next dollar of salary; the average rate on $100,000 is 20.0%.
What is the top tax rate in Ontario?
53.53% on taxable income over $258,482, combining the top federal rate of 33% and Ontario's 13.16% with its surtax.
What is the basic personal amount in Ontario for 2026?
$12,989 for provincial tax, and $16,452 for federal tax. With CPP, EI and the other basic credits, an employee in Ontario pays no income tax up to about $19,200 of salary and no provincial tax up to about $20,100.
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%.