Ontario Tax Brackets 2026
A plain-English overview of Ontario provincial income-tax brackets for 2026.
2026 Ontario brackets
| Taxable income | Rate |
|---|---|
| First $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Only the income inside each band is taxed at that band's rate. The Ontario basic personal amount ($12,989 for 2026) shelters your first dollars provincially, on top of the federal amount.
Ontario's surtax: the hidden second layer
Unlike other provinces, Ontario adds a surtax on your provincial tax bill — not on your income:
- 20% on Ontario tax above $5,818
- an additional 36% on Ontario tax above $7,446
Example: if your basic Ontario tax is $10,000, the surtax adds 20% × ($10,000 − $5,818) + 36% × ($10,000 − $7,446) ≈ $1,756 — pushing your provincial bill to about $11,756. Once both tiers are fully in play, Ontario's effective top marginal rate is about 20.53% (not 13.16%), and the combined federal–provincial top rate is about 53.5%.
What this means for you
- Earning $60,000? Your Ontario marginal rate is 9.15% — the surtax doesn't touch you yet (it starts biting around $95,000 of taxable income).
- Earning $110,000+? Every extra dollar carries the surtax multiplier — this is why Ontario take-home pay falls faster than the bracket table alone suggests.
- Always combine with federal brackets: at $100,000 the combined marginal rate is about 31.48%.
Key points
- Five provincial brackets from 5.05% to 13.16%, applied progressively.
- The surtax is charged on your tax, not your income — it behaves like a multiplier on the top brackets.
- Figures are 2026 estimates for illustration. Confirm personal amounts with CRA sources.
Related tools
Ontario Salary Calculator · TFSA Calculator · RRSP Calculator · Mortgage Calculator
Marginal vs average at $60,000: the numbers
Two rates describe the same $60,000 salary — and they answer different questions:
| Rate | Value | Answers |
|---|---|---|
| Marginal: 29.65% | 20.5% federal + 9.15% Ontario | "What does my next dollar cost me?" — a $1,000 raise nets about $703.50 |
| Average income-tax rate: ≈ 14.7% | ≈ $8,817 total income tax ÷ $60,000 | "What share of my income goes to income tax overall?" |
| All-in average burden: ≈ 22.6% | ≈ $13,547 including CPP ($3,362), EI ($978) and OHP ÷ $60,000 | "What share never reaches me at all?" |
The marginal rate looks scary, but it applies only to the last dollars — most of your income was taxed at 14% federal and 5.05% Ontario. That is why the average (14.7%) sits far below the marginal (29.65%). When people say "I'm in the 30% bracket," they almost always mean the marginal rate; their actual average burden is roughly half that.
FAQ
Will a $2,000 raise push all my income into a higher bracket?
No. Brackets apply marginally — only the dollars above each threshold face the higher rate. A raise can never make your take-home pay go down; at worst the extra dollars are taxed at 29.65% (at $60,000) instead of the lower rates below.
Why is my average rate so much lower than 29.65%?
Because most of your $60,000 was taxed at the lowest rates: 14% federal on the first $58,523 and 5.05% Ontario on the first $53,891, minus basic personal amount credits. The 29.65% marginal rate touches only the top slice.
Why is my Ontario tax higher than the bracket table suggests?
Almost always the surtax. The published 5.05%–13.16% rates are before the 20%/36% surtax on your provincial tax bill, which adds several percentage points at middle and high incomes.
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.