Every Ontario bracket, marginal rate, effective rate, and surtax threshold in one place
Ontario uses a five-bracket progressive income tax system for 2026. Each bracket only applies to income within that range — earning more never means paying more tax on income you already earned at a lower rate. This guide provides the complete Ontario tax bracket table with marginal rates, effective rates at key income levels, and the surtax thresholds that catch many high earners off guard.
| Income Range | ON Rate | Tax on Bracket | Cumulative Tax |
|---|---|---|---|
| $0 – $51,446 | 5.05% | Up to $2,598 | Up to $2,598 |
| $51,446 – $102,894 | 9.15% | Up to $4,707 | Up to $7,305 |
| $102,894 – $150,000 | 11.16% | Up to $5,255 | Up to $12,560 |
| $150,000 – $220,000 | 12.16% | Up to $8,512 | Up to $21,072 |
| Over $220,000 | 13.16% | No ceiling | — |
| Ontario Tax Payable | Surtax Applied | Effect |
|---|---|---|
| Over $5,554 | 20% on excess | Kicks in around $82K income |
| Over $7,108 | Additional 36% | Combined 56% surtax on further excess |
| Income | ON Tax | Federal Tax | Combined | Effective Rate | Take-Home |
|---|---|---|---|---|---|
| $50,000 | $1,904 | $5,081 | $6,985 | 14.0% | $43,015 |
| $75,000 | $4,466 | $10,818 | $15,284 | 20.4% | $59,716 |
| $100,000 | $7,209 | $17,068 | $24,277 | 24.3% | $75,723 |
| $125,000 | $9,890 | $23,818 | $33,708 | 27.0% | $91,292 |
| $150,000 | $12,560 | $30,568 | $43,128 | 28.8% | $106,872 |
| $200,000 | $18,640 | $45,228 | $63,868 | 31.9% | $136,132 |
| $250,000 | $25,239 | $62,728 | $87,967 | 35.2% | $162,033 |
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Get KOHO Free — Code 45ET55JSYA| Income Range | Federal | Ontario | Combined Marginal |
|---|---|---|---|
| $0 – $51,446 | 15% | 5.05% | 20.05% |
| $51,446 – $57,375 | 15% | 9.15% | 24.15% |
| $57,375 – $102,894 | 20.5% | 9.15% | 29.65% |
| $102,894 – $114,750 | 20.5% | 11.16% | 31.66% |
| $114,750 – $150,000 | 26% | 11.16% | 37.16% |
| $150,000 – $158,519 | 26% | 12.16% | 38.16% |
| $158,519 – $220,000 | 29% | 12.16% | 41.16% |
| Over $220,000 | 33% | 13.16% | 46.16% |
Ontario tax brackets are indexed annually to inflation using the Ontario CPI. In 2026, all five bracket thresholds increased by approximately 2.7% compared to 2025 levels. The surtax thresholds of $5,554 and $7,108 also adjusted slightly upward. This indexation prevents "bracket creep" — the phenomenon where inflation pushes taxpayers into higher brackets without real income growth.
The second Ontario bracket (9.15%) begins at $51,446 of taxable income — after subtracting the basic personal amount of $11,865, this corresponds to gross employment income of about $63,311. The top bracket at 13.16% begins at $220,000 of taxable income, or roughly $231,865 in gross employment income for most employees.
Get your personalized breakdown including CPP, EI, and all credits.
Ontario Take-Home Calculator →Also see: Ontario Income Tax 2026 | Ontario Surtax Guide | Ontario Tax Credits 2026