Tax brackets
Ontario 2020 tax brackets
Federal and provincial tables for employment income. Each bracket applies only to income inside its range.
Federal: 5 brackets, top rate 33.0% above $214,368.
Ontario: 5 brackets, top rate 13.2% above $220,000.
Marginal vs. average
A marginal rate applies only to income within a bracket, not your total income.
2020 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $44,740 | 20.05% |
| $44,740 to $48,535 | 24.15% |
| $48,535 to $89,482 | 29.65% |
| $89,482 to $97,069 | 31.66% |
| $97,069 to $150,000 | 37.16% |
| $150,000 to $150,473 | 38.16% |
| $150,473 to $214,368 | 41.16% |
| $214,368 to $220,000 | 45.16% |
| Over $220,000 | 46.16% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount introduced in 2020 for incomes below the phase-out threshold ($150,473).
2020 brackets
Ontario income tax
Marginal rates apply to income inside each range.
Last verified: 2026-01-24
| Bracket range | Rate |
|---|---|
| $0 to $44,740 | 5.05% |
| $44,740 to $89,482 | 9.15% |
| $89,482 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Provincial surtax (applies to net provincial tax)
| Net provincial tax range | Surtax rate |
|---|---|
| $4,830 to $6,182 | 20.0% |
| Over $6,182 | 36.0% |
2020 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $48,535 | 15.0% |
| $48,535 to $97,069 | 20.5% |
| $97,069 to $150,473 | 26.0% |
| $150,473 to $214,368 | 29.0% |
| Over $214,368 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: Federal tax brackets (CRA T4032 payroll tables). Thresholds are lower bounds; rates are decimals. BPA reflects the maximum 'enhanced' amount introduced in 2020 for incomes below the phase-out threshold ($150,473).
More regions in 2020
Federal
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Prince Edward Island
Quebec
Saskatchewan
Yukon