Ontario Health Premium 2026
Understand the Ontario Health Premium and why it can change with income.
Overview
The Ontario Health Premium is a provincial tax-related premium calculated using income thresholds.
Use the related calculators on this site for illustrative estimates, and verify tax, contribution and legal details with official Canadian sources before making a financial decision.
Key points
- Tax and contribution rules can change by year.
- Your personal result can differ from a generic example.
- Official CRA records and notices take priority for personal limits and deductions.
- Use calculators as planning tools, not as official statements.
Related tools
Ontario Salary Calculator · TFSA Calculator · RRSP Calculator · Mortgage Calculator
Ontario Health Premium 2026: key figures
The Ontario Health Premium is collected through Ontario's personal income tax system to help fund provincial health services. It is separate from OHIP eligibility and does not determine whether you can receive health care. The Ontario government says the premium ranges from $0 at taxable income of $20,000 or less to $900 when taxable income is more than $200,600. Ontario government health premium information.
| Taxable income | Premium |
|---|---|
| $20,000 or less | $0 |
| $20,001–$25,000 | ($20,001…$25,000 − $20,000) × 6% — rises gradually from $0 to $300 |
| $25,001–$36,000 | $300 |
| $36,001–$38,500 | $300 + (income − $36,000) × 6% — rises gradually from $300 to $450 |
| $38,501–$48,000 | $450 |
| $48,001–$48,600 | $450 + (income − $48,000) × 25% — rises gradually from $450 to $600 |
| $48,601–$72,000 | $600 |
| $72,001–$72,600 | $600 + (income − $72,000) × 25% — rises gradually from $600 to $750 |
| $72,601–$200,000 | $750 |
| $200,001–$200,600 | $750 + (income − $200,000) × 25% — rises gradually from $750 to $900 |
| More than $200,600 | $900 maximum |
Between the flat tiers, the premium phases in gradually — for example, at $24,000 of taxable income the premium is ($24,000 − $20,000) × 6% = $240, not the full $300. This phase-in is why two similar incomes near a threshold can owe different premiums.
Who pays the Ontario Health Premium
If you live in Ontario and file an Ontario income tax return, the premium is calculated automatically from your taxable income — there is no separate enrolment and no separate bill. Employees usually see it folded into income-tax withholding on their pay stub; self-employed filers settle it on their annual return.
You pay $0 if your taxable income is $20,000 or less. Above that, the premium steps up through the tiers in the table above to a maximum of $900.
How the premium affects your paycheque
The premium is generally collected through the personal income tax system. On an employee pay stub, it is normally part of income-tax withholding rather than a separate OHIP membership charge. Your payroll withholding can differ from your final annual tax result because payroll uses withholding rules and your final return accounts for your complete tax situation.
For 2026 payroll calculations, CRA's Ontario tables should be used together with your actual pay frequency and tax-credit information. CRA 2026 Ontario payroll tables.
Why salary calculators include it
Ontario salary and take-home-pay estimates need to account for provincial tax components, including the Ontario Health Premium where applicable. That is why a simple “gross salary minus one tax rate” calculation can materially differ from an actual payroll estimate.
Use the Ontario Salary Calculator for an illustrative estimate, then verify important figures against CRA payroll tables or your employer's payroll records.
Health premium examples by income
The premium is based on taxable income for the year, not your gross paycheque alone — RRSP deductions, for example, can move you into a lower tier.
- $50,000 taxable income → $600 premium for the year.
- $100,000 taxable income → $750 premium for the year.
- $210,000 taxable income → $900 premium (the maximum).
Because it is collected through your income tax return, there is no separate health premium bill to pay and no separate enrolment: if you file an Ontario tax return, the premium is calculated automatically. See how it affects take-home pay →
FAQ
Is the Ontario Health Premium the same as OHIP?
No. The premium is a tax collected through the income tax system to help fund health services; it is separate from OHIP eligibility and does not determine whether you can receive health care.
Do I get a separate bill for the health premium?
No. It is calculated on your Ontario tax return (or reflected in payroll withholding) — there is no separate payment to make.
Are these official CRA calculations?
No. This site is an educational resource. Use CRA tools, payroll tables and your own CRA account for official information.