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Ontario uses a progressive provincial tax system with five brackets ranging from 5.05% on the first $53,891 of income to 13.16% on income above $220,000. With an average household income of $64,300 and benchmark home prices of $746,900, Ontario residents face some of Canada's highest combined federal-provincial tax burdens. Ontario is also unique in its surtax system — an additional tax layered on top of provincial tax for higher earners — and the Ontario Trillium Benefit, which provides up to $1,488 for seniors to offset energy and property costs.
| Gross income | $75,000 |
| Federal tax | −$8,259 |
| Provincial tax (Ontario) | −$4,446 |
| CPP contribution | −$4,246 |
| EI premium | −$1,123 |
| Net income | $56,926 |
Net take-home
$56,926
Total tax & premiums: $18,074
Where your money goes
Provincial rates below match the 2026 brackets file used by this calculator (before credits and surtax).
| Income range (taxable) | Provincial rate |
|---|---|
| $0 – $51,446 | 5.05% |
| $51,447 – $102,894 | 9.15% |
| $102,895 – $150,000 | 11.16% |
| $150,001 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Ontario offers several unique tax credits including the Ontario Energy and Property Tax Credit (OEPTC) worth up to $1,307 for non-seniors and $1,488 for seniors, the Ontario Sales Tax Credit, and the Northern Ontario Energy Credit. The Ontario Trillium Benefit combines these credits into a single monthly payment.
On $100,000 of employment income in Ontario you pay about $20,024 of federal and provincial income tax in 2026, an average rate of 20.0%.
| Income | Federal tax | Ontario tax | Total income tax | Average rate |
|---|---|---|---|---|
| $40,000 | $2,691 | $1,671 | $4,363 | 10.9% |
| $60,000 | $5,338 | $2,982 | $8,320 | 13.9% |
| $100,000 | $13,302 | $6,723 | $20,024 | 20.0% |
| $125,000 | $18,802 | $10,256 | $29,058 | 23.2% |
| $175,000 | $31,802 | $19,333 | $51,135 | 29.2% |
Employment income only, with basic personal amounts, the Canada employment amount and CPP/EI credits; Ontario tax includes the Ontario surtax and the Ontario Health Premium. CPP and EI contributions are payroll deductions, not income tax, and are not in these totals.
Ontario's provincial income tax rates for 2026 range from 5.05% on the first $53,891 of taxable income to 13.16% on income over $220,000. Ontario also applies a surtax of 20% on provincial tax above $5,315 and 56% on provincial tax above $6,802.
The Ontario Trillium Benefit (OTB) is a refundable tax credit that combines the Ontario Energy and Property Tax Credit, Ontario Sales Tax Credit, and Northern Ontario Energy Credit. It provides up to $1,307 for non-seniors and $1,488 for seniors annually.
On $80,000 of employment income in Ontario, you would pay approximately $14,837 in federal tax and $8,120 in provincial tax for a combined total of about $22,957, resulting in an effective tax rate of approximately 28.7%.
Yes. Ontario is one of the few provinces with a surtax. An additional 20% is applied to provincial tax exceeding $5,315, and 56% on provincial tax exceeding $6,802. This effectively increases the top marginal rate for high earners.
Open the full Canada income tax calculator for every province and territory.
Educational estimates only. Surtax thresholds in the calculator may differ slightly from FAQ rounding; confirm with CRA and a tax professional.