View the current and historical Ontario income tax brackets and rates from 2012 to 2026. Use the Ontario income tax calculator to estimate income tax for a selected year.
Ontario income tax rates and brackets for 2026
For 2026, Ontario’s first two income tax thresholds and personal tax credit amounts were indexed by 1.9%. The provincial basic personal amount is $12,989.
| Taxable income | Rate |
|---|---|
| from $0 to $53,891 | 5.05% |
| from $53,892 to $107,785 | 9.15% |
| from $107,786 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates for 2026
Ontario surtax is calculated from provincial tax payable, not directly from taxable income.
| Taxable income | Rate |
|---|---|
| provincial tax over $5,818 up to $7,446 | 20% |
| provincial tax over $7,446 | 56% total (20% + 36%) |
2026 data source: Payroll Deductions Tables: Ontario
Last verified: August 21, 2026
ON tax rates and brackets for 2025
Tax brackets and the Basic Personal Amount have been indexed by 2.8% to help offset inflation, while tax rates remain unchanged.
Basic personal amount for 2025 is $12,747.
| Taxable income | Rate |
|---|---|
| from $0 to $52,886 | 5.05% |
| from $52,887 to $105,775 | 9.15% |
| from $105,776 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2025
Ontario surtax brackets also were increased by 2.8% in 2025.
| Payable tax | Rate |
|---|---|
| greater than $5,710 up to $7,307 | 20% |
| over $7,307 | 56% (20% + 36%) |
ON tax rates and brackets for 2024
In 2024 tax brackets and Ontario personal basic amount were increased by 2.8%.
Basic personal amount for 2024 is $12,399.
| Taxable income | Rate |
|---|---|
| from $0 to $51,446 | 5.05% |
| from $51,447 to $102,894 | 9.15% |
| from $102,895 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2024
Ontario surtax brackets also were increased by 2.8% in 2024.
| Payable tax | Rate |
|---|---|
| greater than $5,554 up to $7,108 | 20% |
| over $7,108 | 56% (20% + 36%) |
Tax rates and brackets for 2023
In 2023 tax brackets and Ontario personal basic amount were increased by 6.5%.
Basic personal amount for 2023 is $11,865.
| Taxable income | Rate |
|---|---|
| from $0 to $49,231 | 5.05% |
| from $49,232 to $98,463 | 9.15% |
| from $98,464 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2023
Ontario surtax brackets also were increased by 4.5% in 2023.
| Payable tax | Rate |
|---|---|
| greater than $5,315 up to $6,802 | 20% |
| over $6,802 | 56% (20% + 36%) |
Tax rates and brackets for 2022
In 2022 tax brackets and Ontario personal basic amount were increased by 2.4%.
Basic personal amount for 2022 is $11,141.
| Taxable income | Rate |
|---|---|
| from $0 to $46,226 | 5.05% |
| from $46,227 to $92,454 | 9.15% |
| from $92,455 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2022
Ontario surtax brackets also were increased by 2.4% in 2022.
| Payable tax | Rate |
|---|---|
| greater than $4,991 up to $6,387 | 20% |
| over $6,387 | 56% (20% + 36%) |
Tax rates and brackets for 2021
In 2021 tax brackets and Ontario personal basic amount were increased by 1%.
Basic personal amount for 2021 is $10,880.
| Taxable income | Rate |
|---|---|
| from $0 to $45,142 | 5.05% |
| from $45,143 to $90,287 | 9.15% |
| from $90,288 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2021
Ontario surtax brackets also were increased by 1% in 2021.
| Payable tax | Rate |
|---|---|
| greater than $4,874 up to $6,237 | 20% |
| over $6,237 | 56% (20% + 36%) |
Tax rates and brackets for 2020
In 2020 tax brackets and Ontario personal basic amount were increased by 1.9%.
Basic personal amount for 2020 is $10,783.
| Taxable income | Rate |
|---|---|
| from $0 to $44,740 | 5.05% |
| from $44,741 to $89,482 | 9.15% |
| from $89,483 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2020
Ontario surtax brackets also were increased by 1.9% in 2020.
| Payable tax | Rate |
|---|---|
| greater than $4,830 up to $6,182 | 20% |
| over $6,182 | 56% (20% + 36%) |
Tax rates and brackets for 2019
In 2019 tax brackets and Ontario personal basic amount were increased by 2.2%.
Basic personal amount for 2019 is $10,582.
| Taxable income | Rate |
|---|---|
| from $0 to $43,906 | 5.05% |
| from $43,907 to $87,813 | 9.15% |
| from $87,814 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2019
Ontario surtax brackets also were increased by 2.2% in 2019
| Payable tax | Rate |
|---|---|
| greater than $4,740 up to $6,067 | 20% |
| over $6,067 | 56% (20% + 36%) |
Tax rates and brackets for 2018
In 2018 tax brackets and Ontario personal basic amount were increased by 1.5%.
Basic personal amount for 2018 is $10,354.
| Taxable income | Rate |
|---|---|
| from $0 to $42,960 | 5.05% |
| from $42,961 to $85,923 | 9.15% |
| from $85,924 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2018
Ontario surtax brackets also were increased by 1.5% in 2018
| Payable tax | Rate |
|---|---|
| greater than $4,638 up to $5,936 | 20% |
| over $5,936 | 56% (20% + 36%) |
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
Tax rates and brackets for 2017
In 2017 tax brackets and Ontario personal basic amount were increased by 1.6%.
Basic personal amount for 2017 is $10,171.
| Taxable income | Rate |
|---|---|
| from $0 to $42,201 | 5.05% |
| from $42,202 to $84,404 | 9.15% |
| from $84,405 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2017
Ontario surtax brackets also were increased by 1.6% in 2017
| Payable tax | Rate |
|---|---|
| greater than $4,556 up to $5,831 | 20% |
| over $5,831 | 56% (20% + 36%) |
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
Tax rates and brackets for 2016
In 2016 tax brackets and Ontario personal basic amount were increased by 1.5%.
Basic personal amount for 2016 is $10,011.
| Taxable income | Rate |
|---|---|
| from $0 to $41,536 | 5.05% |
| from $41,537 to $83,075 | 9.15% |
| from $83,076 to $150,000 | 11.16% |
| from $150,001 to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2016
Ontario surtax brackets also were increased by 1.5% in 2016
| Payable tax | Rate |
|---|---|
| greater than $4,484 up to $5,739 | 20% |
| over $5,739 | 56% (20% + 36%) |
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
Tax rates and brackets for 2015
In 2015 tax brackets and Ontario personal basic amount were increased by 2%.
Basic personal amount for 2015 is $9,863.
| Taxable income | Rate |
|---|---|
| from 0 up to $40,922 | 5.05% |
| from $40,922 up to $81,847 | 9.15% |
| from $81,847 up to $150,000 | 11.16% |
| from $150,001 up to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2015
Ontario surtax brackets also were increased by 2% in 2015
| Payable tax | Rate |
|---|---|
| greater than $4,418 up to $5,654 | 20% |
| over $5,654 | 56% (20% + 36%) |
Tax rates and brackets for 2014
In 2014 tax brackets and Ontario personal basic amount were increased by 1%.
Basic personal amount for 2014 is $9,370.
In 2014 also were changed tax brackets in Ontario province and people with earnings between $150,000 and $220,000 have tax rate increase from 11.16% to 12.16%.
| Taxable income | Rate |
|---|---|
| from 0 up to $40,120 | 5.05% |
| from $40,121 up to $80,242 | 9.15% |
| from $80,243 up to $150,000 | 11.16% |
| from $150,001 up to $220,000 | 12.16% |
| over $220,000 | 13.16% |
Ontario surtax rates 2014
Ontario surtax brackets also were increased by 1% in 2014
| Payable tax | Rate |
|---|---|
| greater than $4,331 up to $5,543 | 20% |
| over $5,543 | 56% (20% + 36%) |
Tax rates and brackets for 2013
In 2013 Ontario provincial government increased all tax brackets by 1.8% and tax rate for income over $509,000 was increased from 12.16% to 13.16%.
| Taxable income | Rate |
|---|---|
| from 0 up to $39,723 | 5.05% |
| from $39,724 up to $79,448 | 9.15% |
| from $79,449 up to $509,000 | 11.16% |
| over $509,000 | 13.16% |
Ontario surtax rates 2013
Ontario surtax brackets also were increased by 1.8% in 2013
| Payable tax | Rate |
|---|---|
| greater than $4,289 up to $5,489 | 20% |
| over $5,489 | 56% |
Tax rates and brackets for 2012
In 2012 Ontario government introduced another income bracket for income over $500,000 and now there are four income brackets in Ontario:
| Taxable income | Rate |
|---|---|
| from 0 up to $39,020 | 5.05% |
| from $39,021 up to $78,043 | 9.15% |
| from $78,044 up to $500,000 | 11.16% |
| over $500,000 | 12.16% |
Besides provincial taxes there is surtax (i.e. tax on tax) in Ontario:
| Payable tax | Rate |
|---|---|
| greater than $4,213 up to $5,392 | 20% |
| over $5,392 | 56% |