Estimate your 2026 federal and provincial income tax in Ontario, your average tax rate and your combined marginal tax rate. For example, $60,000 of taxable income results in about $9,417 of income tax.
| Taxable income | Combined marginal rate |
|---|---|
| $0 – $12,989 | 0.00% |
| $12,989 – $16,452 | 5.05% |
| $16,452 – $20,000 | 19.05% |
| $20,000 – $25,000 | 25.05% |
| $25,000 – $36,000 | 19.05% |
| $36,000 – $38,500 | 25.05% |
| $38,500 – $48,000 | 19.05% |
| $48,000 – $48,600 | 44.05% |
| $48,600 – $53,891 | 19.05% |
| $53,891 – $58,523 | 23.15% |
| $58,523 – $72,000 | 29.65% |
| $72,000 – $72,600 | 54.65% |
| $72,600 – $94,901 | 29.65% |
| $94,901 – $107,785 | 31.48% |
| $107,785 – $111,810 | 33.89% |
| $111,810 – $117,045 | 37.91% |
| $117,045 – $150,000 | 43.41% |
| $150,000 – $181,440 | 44.97% |
| $181,440 – $200,000 | 48.26% |
| $200,000 – $200,600 | 73.26% |
| $200,600 – $220,000 | 48.26% |
| $220,000 – $258,482 | 49.82% |
| $258,482 and over | 53.53% |
| Rank | Province / territory | Total tax | Average rate |
|---|
Canada uses progressive tax brackets: each rate applies only to the portion of income that falls within its bracket. You pay federal tax to the Canada Revenue Agency and provincial or territorial tax based on where you lived on December 31. Both are calculated on your taxable income, then reduced by non-refundable credits such as the basic personal amount.
To understand average vs marginal tax rates and how an RRSP deduction lowers your tax, see the Canadian income tax guide.
2026 federal and provincial brackets, the federal basic personal amount (reduced for high incomes), provincial basic amounts, the 16.5% Quebec abatement, Ontario surtax and Health Premium, and the BC tax reduction. Payroll contributions (CPP/QPP, EI, QPIP) are not income tax: to see your take-home pay, use the net salary calculator.
Ontario has 5 tax brackets in 2026, from 5.05% on the first $53,891 to 13.16% above $220,000. Its basic personal amount is $12,989 (federal: $16,452). Ontario also applies a 20% and 36% surtax on provincial tax above $5,818 and $7,446, plus the Ontario Health Premium (up to $900), all included here.
On $60,000 of taxable income, total income tax in Ontario is about $9,417 (15.7% average rate), ranking Ontario #6 of 13 for the lowest tax at this income. At the same income, tax would be in Quebec: $1,783 more; in Manitoba: $1,805 more.
At $75,000 in Ontario, a $5,000 RRSP contribution cuts tax by about $1,632, and a $1,000 raise leaves about $704 after tax.
| Taxable income | Federal tax | Provincial tax | Total tax | Average rate | Marginal rate |
|---|---|---|---|---|---|
| $30,000 | $1,897 | $1,159 | $3,056 | 10.2% | 19.05% |
| $40,000 | $3,297 | $1,814 | $5,111 | 12.8% | 19.05% |
| $50,000 | $4,697 | $2,469 | $7,166 | 14.3% | 19.05% |
| $60,000 | $6,193 | $3,225 | $9,417 | 15.7% | 29.65% |
| $75,000 | $9,268 | $4,747 | $14,015 | 18.7% | 29.65% |
| $90,000 | $12,343 | $6,120 | $18,462 | 20.5% | 29.65% |
| $100,000 | $14,393 | $7,128 | $21,521 | 21.5% | 31.48% |
| $125,000 | $19,955 | $10,818 | $30,773 | 24.6% | 43.41% |
| $150,000 | $26,455 | $15,170 | $41,626 | 27.8% | 44.97% |
| $200,000 | $40,067 | $24,655 | $64,722 | 32.4% | 73.26% |
| $250,000 | $54,714 | $34,758 | $89,472 | 35.8% | 49.82% |
Income tax only, with basic personal amounts; excludes CPP/QPP, EI, QPIP and other credits.
