Ontario Income Tax Rates and Brackets 2025

Updated March 2025 • bremo.io

Ontario is home to about 40% of Canadians, and its income tax system has some unique features — including a provincial surtax that pushes the effective rate higher than the headline brackets suggest. Here's everything you need to know about Ontario's 2025 income tax rates.

Ontario at a Glance: Ontario's top combined marginal rate reaches approximately 53.53%, making it one of the higher-tax provinces for top earners. Ontario uses HST at 13% for sales tax.

2025 Ontario Provincial Income Tax Brackets

Taxable Income	Ontario Provincial Rate
$0 – $51,446	5.05%
$51,446 – $102,894	9.15%
$102,894 – $150,000	11.16%
$150,000 – $220,000	12.16%
Over $220,000	13.16%

Ontario Surtax

Ontario is one of only two provinces (the other being PEI) that levies a provincial surtax on top of basic provincial tax. This pushes effective rates higher:

Basic Ontario Tax	Surtax Rate
Over $5,315	20% on the excess
Over $6,802	36% on the excess (stacks with the 20%)

In practice, once your income is in the upper-middle range, the surtax adds roughly 1–2 percentage points to your effective provincial rate.

2025 Combined Federal + Ontario Marginal Tax Rates

Income Bracket	Federal Rate	Ontario Rate	Combined
$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%

Note: Does not include surtax effect. With surtax, top rate reaches approximately 53.53% including federal surtaxes.

Ontario Basic Personal Amount 2025

The Ontario basic personal amount for 2025 is $11,865. This is a non-refundable tax credit that reduces your provincial tax by 5.05% × $11,865 = approximately $599.

Key Ontario Tax Credits

Ontario Trillium Benefit (OTB): Combines three credits — Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, and Northern Ontario Energy Credit. Paid monthly to eligible lower-income Ontarians.
Ontario Senior Homeowners' Property Tax Grant: Up to $500 for seniors who own their home.
Ontario Child Care Access and Relief from Expenses (CARE) Credit: Refundable credit for child care expenses, up to 75% of eligible expenses for lower-income families.
Ontario Jobs Training Tax Credit: 50% of eligible training expenses, up to $2,000 per year.
Ontario Staycation Tax Credit: Was available for 2022; check for current-year availability.

Ontario Sales Tax: HST at 13%

Ontario harmonized its provincial sales tax with the federal GST in 2010. The 13% HST rate (5% federal + 8% provincial) applies to most goods and services. Basic groceries, prescription drugs, and some other items are exempt.

Comparing Ontario to Neighbouring Provinces

Province	Top Provincial Rate	Sales Tax
Ontario	13.16% (+surtax)	13% HST
Quebec	25.75%	~15% (GST+QST)
Manitoba	17.4%	12% (GST+RST)
Alberta	15%	5% (GST only)

Ontario Tax Filing Tips for 2025

Ontario taxes are filed as part of your federal T1 return — you don't file a separate provincial return (unlike Quebec). You complete Schedule ON428 for Ontario tax and ON-BEN for the Ontario Trillium Benefit.

If you earn employment income in Ontario, your employer will withhold both federal and provincial tax from your paycheque. At tax time, any difference between what was withheld and what you owe is settled via your refund or balance owing.

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