Tax brackets
Ontario 2021 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 $216,511.
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.
2021 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $45,142 | 20.05% |
| $45,142 to $49,020 | 24.15% |
| $49,020 to $90,287 | 29.65% |
| $90,287 to $98,040 | 31.66% |
| $98,040 to $150,000 | 37.16% |
| $150,000 to $151,978 | 38.16% |
| $151,978 to $216,511 | 41.16% |
| $216,511 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.
2021 brackets
Ontario income tax
Marginal rates apply to income inside each range.
Last verified: 2026-01-24
| Bracket range | Rate |
|---|---|
| $0 to $45,142 | 5.05% |
| $45,142 to $90,287 | 9.15% |
| $90,287 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 |
|---|---|
| $4,874 to $6,237 | 20.0% |
| Over $6,237 | 36.0% |
2021 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $49,020 | 15.0% |
| $49,020 to $98,040 | 20.5% |
| $98,040 to $151,978 | 26.0% |
| $151,978 to $216,511 | 29.0% |
| Over $216,511 | 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.
More regions in 2021
Federal
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Prince Edward Island
Quebec
Saskatchewan
Yukon