Ontario Tax Credits 2026

Ontario offers a range of provincial tax credits that reduce your provincial tax payable. Some are non-refundable (reduce tax to zero but not below), while others are refundable (paid out even with no tax owing). Knowing which credits you qualify for can significantly reduce your Ontario tax bill — or trigger a refund. Here is the complete 2026 guide.

Non-Refundable Ontario Tax Credits 2026

Credit	Amount	Tax Value (at 5.05%)	Notes
Basic Personal Amount	$11,865	$599	All Ontario residents
Spouse/Common-Law Partner	Up to $10,141	Up to $512	Reduced if spouse earns income
Eligible Dependent	Up to $10,141	Up to $512	Single parents
Age Amount (65+)	$5,440	$275	Reduced above $40,495 net income
Disability Amount	$9,586	$484	Requires DTC certification
Caregiver Amount	Up to $7,946	Up to $401	Caring for dependent relative
CPP/QPP Contributions	Employee share	5.05% of contributions	Mandatory contributions
EI Premiums	Employee share	5.05% of premiums	Mandatory premiums
Pension Income Amount	Up to $1,558	Up to $79	Eligible pension income
Medical Expenses	Over 3% of net income	5.05% of excess	Many eligible expenses
Charitable Donations	First $200: 5.05%; excess: 11.16%	Variable	Receipted donations
Tuition (Education)	Transferred/carried forward	5.05% of eligible tuition	Post-secondary only

Ontario Surtax — An Additional Effective Credit Consideration

Ontario's surtax kicks in when your Ontario basic provincial tax exceeds $5,554. At that point, a 20% surtax applies — and an additional 36% surtax applies to Ontario tax over $7,108. This means that any credit that reduces your Ontario tax below these thresholds is worth significantly more than its face value, because it also eliminates the surtax. For taxpayers near these thresholds, an extra $1,000 RRSP contribution could save not just $91.50 in Ontario tax (9.15% marginal rate) but also eliminate $18.30 in surtax — a combined saving of $109.80.

Refundable Ontario Credits 2026

Credit	Maximum Amount	Who Qualifies
Ontario Trillium Benefit	Up to $1,421+	Low-to-moderate income; combines 3 credits
Ontario Sales Tax Credit	$345/adult, $345/child	Income below ~$50,000
Ontario Energy and Property Tax Credit	Up to $1,095	Renters and homeowners
Northern Ontario Energy Credit	Up to $162/adult	Northern Ontario residents only
Ontario Child Benefit	Up to $1,569/child	Families with children under 18
Ontario Works/ODSP Recipients	Various	Social assistance recipients

Ontario Dividend Tax Credit 2026

Ontario provides a dividend tax credit to prevent double taxation on Canadian corporate dividends. For eligible dividends (from large public corporations), the Ontario dividend tax credit rate is 10% of the grossed-up dividend. For non-eligible dividends (from small business corporations), the Ontario rate is 3.2863%. This credit, combined with the federal dividend tax credit, often makes dividend income from Canadian corporations more tax-efficient than employment income for Ontario residents in middle brackets.

Ontario Political Contribution Tax Credit

Ontario also offers a non-refundable credit for contributions to registered Ontario political parties or candidates. The credit is 75% on contributions up to $414, 50% on amounts between $414 and $1,380, and 33.33% on amounts above $1,380, to a maximum credit of $1,437 per year.

RRSP Deduction — Not a Credit, But Your Most Powerful Tool

While not technically a tax credit, RRSP contributions are deductions that reduce your Ontario taxable income dollar-for-dollar. At Ontario's second bracket (9.15%), every $1,000 RRSP contribution saves $91.50 in Ontario tax plus $205 in federal tax — $296.50 total. At the fourth bracket (12.16%), the Ontario saving rises to $121.60 per $1,000, for a combined saving of $411.60.

Also see: Ontario Income Tax 2026 | Ontario Tax Brackets | Ontario Surtax Guide