Ontario Income Tax Calculator 2026

Ontario's 2026 provincial income tax uses five brackets: 5.05% on the first $52,423, 9.15% from $52,423 to $104,849, 11.16% from $104,849 to $152,850, 12.16% from $152,850 to $224,180, and 13.16% on income above $224,180. The provincial basic personal amount is $12,090, generating a non-refundable credit that reduces your Ontario tax at the lowest bracket rate.

Ontario is one of two provinces that applies a surtax on top of provincial income tax. A surtax of 20% applies to Ontario tax exceeding $5,659, and an additional 36% applies to Ontario tax exceeding $7,243. For high-income earners, this surtax effectively pushes the provincial marginal rate well above the stated bracket rate — the combined federal and provincial top marginal rate for Ontario residents is approximately 53.5% once the surtax is included.

Ontario residents also pay the Ontario Health Premium (OHP), a separate income-based levy ranging from $0 for incomes below $20,000 to a maximum of $900 for incomes above $200,000. The OHP schedule has been unchanged since 2012 and is not indexed to inflation. For most earners in the $50,000–$100,000 range, the combined federal and provincial (including OHP) effective tax rate typically falls between 28% and 38%.