Ontario residents pay both federal income tax and Ontario provincial income tax. This guide covers Ontario's 2025 provincial tax brackets, how they interact with federal rates, and what your combined tax burden looks like at various income levels.
| Income Range | Ontario Rate |
|---|---|
| $0 to $51,446 | 5.05% |
| $51,447 to $102,894 | 9.15% |
| $102,895 to $150,000 | 11.16% |
| $150,001 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Ontario also charges a provincial surtax on higher income earners. The surtax applies to your base Ontario tax (before credits):
The surtax effectively increases the top marginal provincial rate to 13.16% for very high earners.
| Income Range | Combined Marginal Rate |
|---|---|
| $0 to $51,446 | 20.05% |
| $51,447 to $57,375 | 24.15% |
| $57,376 to $102,894 | 29.65% |
| $102,895 to $114,750 | 31.48% (approx.) |
| $114,751 to $150,000 | 37.16% |
| $150,001 to $158,519 | 38.16% |
| $158,520 to $220,000 | 41.16% |
| Over $220,000 | 46.16% to 53.53%* |
*The surtax increases effective rates at higher income levels.
Ontario also has its own Basic Personal Amount, which for 2025 is $11,865. This provides a provincial credit of $11,865 × 5.05% = approximately $599 off your Ontario tax bill. Other Ontario-specific credits include:
Ontario's top combined rate of ~53.53% is one of the highest in Canada. By contrast, Alberta has no provincial surtax and a lower top combined rate of ~48%. Quebec has the highest marginal rates in the country. For high earners, the province you live in makes a significant difference to your total tax bill.
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