Tax brackets
Ontario 2025 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 $253,414.
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.
2025 brackets
Combined marginal rate
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $52,886 | 19.55% |
| $52,886 to $57,375 | 23.65% |
| $57,375 to $105,775 | 29.65% |
| $105,775 to $114,750 | 31.66% |
| $114,750 to $150,000 | 37.16% |
| $150,000 to $177,882 | 38.16% |
| $177,882 to $220,000 | 41.16% |
| $220,000 to $253,414 | 42.16% |
| Over $253,414 | 46.16% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut
2025 brackets
Ontario income tax
Marginal rates apply to income inside each range.
Last verified: 2026-01-24
| Bracket range | Rate |
|---|---|
| $0 to $52,886 | 5.05% |
| $52,886 to $105,775 | 9.15% |
| $105,775 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 |
|---|---|
| $5,710 to $7,307 | 20.0% |
| Over $7,307 | 36.0% |
2025 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-20
| Bracket range | Rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26.0% |
| $177,882 to $253,414 | 29.0% |
| Over $253,414 | 33.0% |
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA reflects the maximum 'enhanced' amount. 2025 lowest bracket rate effectively 14.5% due to mid-year cut
More regions in 2025
Federal
Alberta
British Columbia
Manitoba
New Brunswick
Newfoundland & Labrador
Nova Scotia
Northwest Territories
Nunavut
Prince Edward Island
Quebec
Saskatchewan
Yukon