Ontario Income Tax 2026: Brackets, Surtax, and How Much You'll Pay

Ontario has five provincial tax brackets for 2026, ranging from 5.05% to 13.16%. Combined with federal tax, the top marginal rate reaches approximately 53.53% on income over $258,482. But most Ontarians won’t come anywhere near that rate — your effective rate on a $75,000 salary, including CPP and EI, works out to 24.1%.

Here’s how Ontario’s provincial tax actually works for the 2026 tax year (the return you file in spring 2027), what you’ll pay at different income levels, and how it stacks up against other provinces.

Ontario’s 2026 Tax Brackets

Taxable Income	Provincial Rate
$0 - $53,891	5.05%
$53,891 - $107,785	9.15%
$107,785 - $150,000	11.16%
$150,000 - $220,000	12.16%
Over $220,000	13.16%

These are marginal rates — each rate only applies to the income within that bracket, not your entire income. If you earn $60,000, only the portion above $53,891 gets taxed at 9.15%. Everything below that is taxed at 5.05%.

Ontario’s basic personal amount for 2026 is $12,989. That’s the amount of income you can earn before any provincial tax kicks in. It works as a non-refundable tax credit, effectively making your first $12,989 tax-free at the provincial level.

Calculate your exact Ontario tax —>

The Ontario Surtax

Ontario adds a wrinkle that most other provinces don’t have: a surtax. This is an additional tax calculated on your basic provincial tax payable. It kicks in at higher income levels and effectively creates steeper rates than the bracket table suggests.

For 2026, the surtax is calculated as:

20% of basic provincial tax exceeding $5,818, plus
36% of basic provincial tax exceeding $7,446

The surtax doesn’t apply until your provincial tax crosses those thresholds, which for 2026 means it starts affecting you once your taxable income passes roughly $97,500 (about $98,600 of salary). At lower incomes, you won’t feel it at all. At higher incomes, it pushes your effective provincial rate higher than the bracket rate alone would suggest — at a $150,000 salary, the surtax adds about $2,511 to your Ontario tax.

The exact thresholds and resulting amounts can be tricky to calculate by hand. Our Ontario income tax calculator handles the surtax math automatically.

Ontario Health Premium

There’s one more charge that catches people off guard: the Ontario Health Premium. It’s a separate levy that shows up on your tax return, calculated on a sliding scale based on your taxable income. It ranges from $0 (for taxable income of $20,000 or less) to $900 (for taxable income over $200,600).

The Health Premium isn’t included in most tax bracket tables, and it’s not technically a “tax” — it’s a premium. But it’s collected through your tax return and it comes out of your pocket. At a $75,000 salary, you’re paying $750 for the Health Premium on top of your income tax.

How Much Tax You’ll Actually Pay

Here are our calculator’s 2026 totals for employment income in Ontario with no deductions. These include federal tax, Ontario provincial tax (with the Health Premium), CPP contributions, and EI premiums.

Salary	Total Tax	Effective Rate
$50,000	$9,832	19.7%
$75,000	$18,074	24.1%
$100,000	$25,794	25.8%

At $50,000, more than a third of what you’re paying goes to CPP and EI rather than income tax. As your salary climbs, income tax takes a larger share of the total.

These numbers assume standard employment income with no RRSP contributions, no dependents, and no other credits beyond the basic personal amounts. Your actual number could be lower if you’re contributing to an RRSP, claiming childcare expenses, or taking other deductions.

Run your exact salary through the calculator —>

Ontario vs Other Provinces

How does Ontario compare? At a $75,000 salary, here’s where it sits relative to its closest comparisons:

Ontario vs Alberta at $75,000: Ontario: $18,074 total tax. Alberta: $17,638 total tax. Alberta saves you $436 per year. The gap comes from Ontario’s $750 Health Premium — without it, Ontario’s income tax would actually be slightly lower at this salary. Alberta also has no provincial surtax and no provincial sales tax, which doesn’t show up in income tax calculations but affects your overall cost of living.

Ontario vs Quebec at $75,000: Ontario: $18,074 total tax. Quebec: $21,035 total tax. Quebec costs $2,961 more per year. Quebec has higher provincial rates and its own provincial tax system (you file two separate returns). Quebec also has the QST instead of participating in the HST system. On the other hand, Quebec offers subsidized daycare and other social programs that may offset the higher taxes depending on your situation.

Ontario sits in the middle of the pack nationally. It’s not the lowest-tax province — at $75,000, BC, Alberta and all three territories come in lower. But it’s well below Quebec.

You can run side-by-side comparisons with our income tax calculator by switching provinces.

Filing as an Ontario Resident

Unlike Quebec residents, who must file a separate provincial return with Revenu Quebec, Ontario residents file a single tax return with the CRA. Your federal and Ontario provincial taxes are calculated together, and you make one payment (or receive one refund). The CRA handles the provincial portion and remits it to Ontario.

This means fewer forms, one filing deadline (April 30, 2027 for the 2026 tax year), and one point of contact if there are issues. It’s one of the administrative upsides of living in a province that participates in the federal tax collection system.

Reducing Your Ontario Tax Bill

A few strategies that have the largest impact:

RRSP contributions. Every dollar you contribute reduces your taxable income dollar-for-dollar. At a $75,000 salary, your marginal rate (federal + provincial combined) is 29.65%. A $5,000 RRSP contribution saves you $1,633 in tax: about $1,483 at your marginal rate, plus $150 because the lower taxable income also reduces your Health Premium.

Employment expenses. If you work from home, don’t overlook the home office deduction. Even a modest claim of $1,000 to $2,000 reduces your taxable income and the tax owing on it.

Ontario-specific credits. The Ontario Trillium Benefit combines the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, and Northern Ontario Energy Credit. It’s income-tested and delivered as monthly payments. Lower-income earners and renters often qualify without realizing it — it’s calculated automatically when you file your return, but you do need to report your rent paid or property tax on your return.

See your full tax breakdown for Ontario —>

2026 Canadian Tax Brackets: Federal and Provincial Rates — Complete bracket tables for all provinces
How Much Tax Do I Pay on My Salary in Canada? — Quick calculations for common salaries
Tax Changes for 2026 That Affect Your Return — The full-year 14% federal rate, CPP and more