Ontario · 2026 tax year
Ontario Tax Brackets 2026
Provincial and federal rates, combined marginal rates, and what bracket you're in.
What tax bracket am I in?
Marginal rate
28.5%
Average rate
17.7%
Income tax
$14,128
Employment income with basic credits, CPP/QPP and EI. Marginal rate = income tax on your next dollar.
Ontario Tax Brackets 2026
Basic personal amount: $12,989.
| Taxable income | Provincial rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Federal Tax Brackets 2026
Basic personal amount: $16,452 (reduced to $14,829 at high incomes).
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Combined Federal + Ontario Marginal Rates 2026
Ontario's surtax raises the effective provincial rate at higher incomes; the lookup above includes it.
| Taxable income | Federal | Provincial | Combined |
|---|---|---|---|
| Up to $53,891 | 14% | 5.05% | 19.05% |
| $53,891 to $58,523 | 14% | 9.15% | 23.15% |
| $58,523 to $107,785 | 20.5% | 9.15% | 29.65% |
| $107,785 to $117,045 | 20.5% | 11.16% | 31.66% |
| $117,045 to $150,000 | 26% | 11.16% | 37.16% |
| $150,000 to $181,440 | 26% | 12.16% | 38.16% |
| $181,440 to $220,000 | 29% | 12.16% | 41.16% |
| $220,000 to $258,482 | 29% | 13.16% | 42.16% |
| Over $258,482 | 33% | 13.16% | 46.16% |
How Ontario Tax Brackets Work
Canada taxes income in layers. Each rate applies only to the income inside its bracket, so moving into a higher bracket never makes your take-home pay go down: only the dollars above the threshold are taxed at the higher rate.
Example: $80,000 of taxable income in Ontario, before credits.
Federal: 14% × $58,523 = $8,193 + 20.5% × $21,477 = $4,403 → $12,596
Ontario: 5.05% × $53,891 = $2,722 + 9.15% × $26,109 = $2,389 → $5,110
Tax credits then reduce this. The basic personal amounts, CPP and EI credits bring the actual income tax on an $80,000 salary in Ontario to about $14,128, an average rate of 17.7%. See the full breakdown in the Ontario income tax calculator.
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Frequently asked questions
What is the highest tax rate in Ontario?
13.16% provincially on taxable income over $220,000. Combined with the top federal rate the top marginal rate is 46.16% before the Ontario surtax.
What tax bracket is $80,000 in Ontario?
$80,000 falls in the 20.5% federal bracket and the 9.15% Ontario bracket. The marginal rate on the next dollar of employment income is about 28.5%.
Do tax brackets change every year?
Yes. The federal brackets, and those of most provinces, are raised each year with inflation. The figures here are for the 2026 tax year, which you file in spring 2027. See 2027 brackets and 2025 brackets.
Is my whole income taxed at my top bracket rate?
No. Only the income above each threshold is taxed at that bracket's rate. That's why your average tax rate is always lower than your marginal rate.
Tax brackets by province
Figures for 2026. Sources: CRA income tax rates. Estimates for planning, not tax advice.
Keep planning your taxes
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