Tax brackets
Ontario 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 range | Rate |
|---|---|
| $0 to $53,891 | 19.05% |
| $53,891 to $58,523 | 23.15% |
| $58,523 to $107,785 | 29.65% |
| $107,785 to $117,045 | 31.66% |
| $117,045 to $150,000 | 37.16% |
| $150,000 to $181,440 | 38.16% |
| $181,440 to $220,000 | 41.16% |
| $220,000 to $258,482 | 42.16% |
| Over $258,482 | 46.16% |
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 income tax
Marginal rates apply to income inside each range.
Last verified: 2026-01-24
| Bracket range | Rate |
|---|---|
| $0 to $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 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 |
|---|---|
| $5,818 to $7,446 | 20.0% |
| Over $7,446 | 36.0% |
2026 brackets
Federal income tax
Marginal rates apply to income inside each range.
Last verified: 2025-12-25
| Bracket range | Rate |
|---|---|
| $0 to $58,523 | 14.0% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26.0% |
| $181,440 to $258,482 | 29.0% |
| Over $258,482 | 33.0% |
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