Tax brackets

Ontario flagOntario 2026 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 $258,482.
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.
2026 brackets

Combined marginal rate

Marginal rates apply to income inside each range.

Last verified: 2025-12-25
Bracket rangeRate
$0 to $53,89119.05%
$53,891 to $58,52323.15%
$58,523 to $107,78529.65%
$107,785 to $117,04531.66%
$117,045 to $150,00037.16%
$150,000 to $181,44038.16%
$181,440 to $220,00041.16%
$220,000 to $258,48242.16%
Over $258,48246.16%
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
2026 brackets

Ontario flagOntario income tax

Marginal rates apply to income inside each range.

Last verified: 2026-01-24
Bracket rangeRate
$0 to $53,8915.05%
$53,891 to $107,7859.15%
$107,785 to $150,00011.16%
$150,000 to $220,00012.16%
Over $220,00013.16%
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 rangeSurtax rate
$5,818 to $7,44620.0%
Over $7,44636.0%
2026 brackets

Canada flagFederal income tax

Marginal rates apply to income inside each range.

Last verified: 2025-12-25
Bracket rangeRate
$0 to $58,52314.0%
$58,523 to $117,04520.5%
$117,045 to $181,44026.0%
$181,440 to $258,48229.0%
Over $258,48233.0%
Upper bounds reflect the start of the next bracket. The last bracket applies above the final threshold.
Notes: BPA includes min/max for phase-out between brackets 4 and 5. RRSP max from CRA limits page; FHSA assumed unchanged from 2025
More regions in 2026
NetPayView — 2026 Ontario tax brackets