Ontario Tax Brackets and Personal Marginal Income Tax Rates

The Ontario tax brackets, personal amount, and surtax amounts were increased for 2018 by an indexation factor of 1.018, except for the two highest brackets, which are not indexed.

The Ontario Basic Personal Amount has also been increased to $10,359 for 2018 from $10,171 in 2017.

There are 5 tax brackets in Ontario and 5 corresponding tax rates. The lowest rate is 5.05% and the highest rate is 13.16%. Above $75,657 annual income the provincial tax rate is increased by the surtax, which increases the Ontario tax rate to 20.53% (13.16% x 1.56). The combined federal and provincial marginal tax rate in the highest income range is 53.53%.

Individual residents in Ontario with taxable income in excess of $20,000 have to pay the Ontario Health Premium. The maximum amount of the premium is $900 depending on the individual’s taxable income. The top premium being payable by individuals with taxable income in excess of $200,599. The below rates do not include Ontario Health Premium.

2018 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2018 Taxable income Ontario Tax rate 2018
$0 - $42,960 5.05%
$42,961 - $85,923 9.15%
$85,924 - $150,000 11.16%
$150,001 - $220,000 12.16%
$220,001 - 13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable income Ontario Marginal Tax Rates 2018
$0 - $42,960 20.05%
$42,961 - $46,605 24.15%
$46,606 - $75,656 29.65%
$75,657 - $85,923 31.48%
$85,924 - $89,130 33.89%
$89,131 - $93,208 37.91%
$93,209 - $144,489 43.41%
$144,490 - $150,000 46.41%
$150,001 - $205,842 47.97%
$205,843 - $220,000 51.97%
$220,001 - 53.53%
Ontario Surtaxes
Surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than $4,638 $5,936
Person with only basic personal amount – surtax starts at taxable income of $75,657 $89,131
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Ontario Basic Personal Amount
2018 Tax rate
$10,354 5.05%
Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2017 Taxable income Ontario Tax rate 2017
$0 - $42,201 5.05%
$42,202 - $84,404 9.15%
$84,405 - $150,000 11.16%
$150,001 - $220,000 12.16%
$220,001 - 13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable income Ontario Marginal Tax Rates 2017
$0 - $42,201 20.05%
$42,202 - $45,916 24.15%
$45,917 - $74,312 29.65%
$74,313 - $84,404 31.48%
$84,405 - $87,558 33.89%
$87,559 - $91,831 37.91%
$91,832 - $142,353 43.41%
$142,354 - $150,000 46.41%
$150,001 - $202,800 47.97%
$202,801 - $220,000 51.97%
$220,001 - 53.53%
Ontario Surtaxes
Surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than $4,556 $5,831
Person with only basic personal amount – surtax starts at taxable income of $74,313 $87,559
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.
The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).
Ontario Basic Personal Amount
2017 Tax rate
$10,171 5.05%
Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%