The Ontario tax brackets, personal amount, and surtax amounts were increased for 2023 by 6.5%, except for the two highest brackets, which are not indexed for inflation.
The Ontario Basic Personal Amount has also been increased to $11,865 for 2023 from $11,141 in 2022.
There are five tax brackets in Ontario and five corresponding tax rates. The lowest rate is 5.05%, and the highest rate is 13.16%. Above $86,698 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 of more than $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 is payable by individuals with taxable income over $200,600. The below rates do not include the Ontario Health Premium.
2023 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2023 Taxable income | Ontario Tax rate 2023 |
|---|
| $0 - $49,231 | 5.05% |
| $49,232 - $98,463 | 9.15% |
| $98,464 - $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 2023 |
|---|
| $0 - $49,231 | 20.05% |
| $49,232 - $53,359 | 24.15% |
| $53,360 - $86,697 | 29.65% |
| $86,698 - $98,463 | 31.48% |
| $98,464 - $102,134 | 33.89% |
| $102,135 - $106,717 | 37.91% |
| $106,718 - $150,000 | 43.41% |
| $150,001 - $165,430 | 44.97% |
| $165,431 - $220,000 | 48.29% |
| $220,001 - $235,675 | 49.85% |
| $235,676 - | 53.53% |
| Ontario Surtaxes |
|---|
| Surtax rate (included in above rates) | 20% | 36% |
|---|
| Surtax is on ON tax greater than | $5,315 | $6,802 |
| Person with only basic personal amount – surtax starts at taxable income of | $86,698 | $102,135 |
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 |
|---|
| 2023 | Tax rate |
|---|
| $11,865 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $15,000 | 15.00% |
Are the tax tables too complicated? Estimate your taxes here
Compare tax brackets with other provinces
2022 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2022 Taxable income | Ontario Tax rate 2022 |
|---|
| $0 - $46,226 | 5.05% |
| $46,227 - $92,454 | 9.15% |
| $92,455 - $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 2022 |
|---|
| $0 - $46,226 | 20.05% |
| $46,227 - $50,197 | 24.15% |
| $50,198 - $81,410 | 29.65% |
| $81,411 - $92,454 | 31.48% |
| $92,455 - $95,905 | 33.89% |
| $95,906 - $100,392 | 37.91% |
| $100,393 - $150,000 | 43.41% |
| $150,001 - $155,625 | 44.97% |
| $155,626 - $220,000 | 48.35% |
| $220,001 - $221,708 | 49.91% |
| $221,709 - | 53.53% |
| Ontario Surtaxes |
|---|
| Surtax rate (included in above rates) | 20% | 36% |
|---|
| Surtax is on ON tax greater than | $4,991 | $6,387 |
| Person with only basic personal amount – surtax starts at taxable income of | $81,411 | $95,906 |
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 |
|---|
| 2022 | Tax rate |
|---|
| $11,141 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $14,398 | 15.00% |
Are the tax tables too complicated? Estimate your taxes here
2021 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2021 Taxable income | Ontario Tax rate 2021 |
|---|
| $0 - $45,142 | 5.05% |
| $45,143 - $90,287 | 9.15% |
| $90,288 - $149,999 | 11.16% |
| $150,000 - $219,999 | 12.16% |
| $220,000 - | 13.16% |
| Combined Federal & Ontario Tax Brackets and Tax Rates |
|---|
| Taxable income | Ontario Marginal Tax Rates 2021 |
|---|
| $0 - $45,142 | 20.05% |
| $45,143 - $49,019 | 24.15% |
| $49,020 - $79,504 | 29.65% |
| $79,505 - $90,287 | 31.48% |
| $90,288 - $93,654 | 33.89% |
| $93,655 - $98,039 | 37.91% |
| $98,040 - $149,999 | 43.41% |
| $150,000 - $151,977 | 44.97% |
| $151,978 - $216,510 | 48.29% |
| $216,511 - $219,999 | 51.97% |
| $220,000 - | 53.53% |
| Ontario Surtaxes |
|---|
| Surtax rate (included in above rates) | 20% | 36% |
|---|
| Surtax is on ON tax greater than | $4,874 | $6,237 |
| Person with only basic personal amount – surtax starts at taxable income of | $79,505 | $93,655 |
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 |
|---|
| 2021 | Tax rate |
|---|
| $10,880 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $12,421 | 15.00% |
Are the tax tables too complicated? Estimate your taxes here
2020 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2020 Taxable income | Ontario Tax rate 2020 |
|---|
| $0 - $44,740 | 5.05% |
| $44,741 - $89,482 | 9.15% |
| $89,483 - $149,999 | 11.16% |
| $150,000 - $219,999 | 12.16% |
| $220,000 - | 13.16% |
| Combined Federal & Ontario Tax Brackets and Tax Rates |
|---|
| Taxable income | Ontario Marginal Tax Rates 2020 |
|---|
| $0 - $44,740 | 20.05% |
| $44,741 - $48,535 | 24.15% |
| $48,536 - $78,782 | 29.65% |
| $78,783 - $89,482 | 31.48% |
| $89,483 - $92,824 | 33.89% |
| $92,825 - $97,069 | 37.91% |
| $97,070 - $149,999 | 43.41% |
| $150,000 - $150,473 | 44.97% |
| $150,474 - $214,368 | 47.97% |
| $214,369 - $219,999 | 51.97% |
| $220,000 - | 53.53% |
| Ontario Surtaxes |
|---|
| Surtax rate (included in above rates) | 20% | 36% |
|---|
| Surtax is on ON tax greater than | $4,830 | $6,182 |
| Person with only basic personal amount – surtax starts at taxable income of | $78,783 | $92,825 |
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 |
|---|
| 2020 | Tax rate |
|---|
| $10,783 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $12,298 | 15.00% |
Are the tax tables too complicated? Estimate your taxes here
2019 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2019 Taxable income | Ontario Tax rate 2019 |
|---|
| $0 - $43,905 | 5.05% |
| $43,906 - $87,812 | 9.15% |
| $87,813 - $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 2019 |
|---|
| $0 - $43,905 | 20.05% |
| $43,906 - $47,629 | 24.15% |
| $47,630 - $77,312 | 29.65% |
| $77,313 - $87,812 | 31.48% |
| $87,813 - $91,100 | 33.89% |
| $91,101 - $95,258 | 37.91% |
| $95,259 - $147,666 | 43.41% |
| $147,667 - $150,000 | 46.41% |
| $150,001 - $210,370 | 47.97% |
| $210,371 - $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 | $4,740 | $6,067 |
| Person with only basic personal amount – surtax starts at taxable income of | $77,313 | $91,101 |
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 |
|---|
| 2019 | Tax rate |
|---|
| $10,582 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2019 | Tax rate |
|---|
| $12,069 | 15.00% |
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% |
2016 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2016 Taxable income | Ontario Tax rate 2016 |
|---|
| $0 - $41,536 | 5.05% |
| $41,537 - $83,075 | 9.15% |
| $83,076 - $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 2016 |
|---|
| $0 - $41,536 | 20.05% |
| $41,537 - $45,282 | 24.15% |
| $45,283 - $73,144 | 29.65% |
| $73,145 - $83,075 | 31.48% |
| $83,076 - $86,175 | 33.89% |
| $86,176 - $90,563 | 37.91% |
| $90,564 - $140,388 | 43.41% |
| $140,389 - $150,000 | 46.41% |
| $150,001 - $200,000 | 47.97% |
| $200,001 - $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 | $4,484 | $5,739 |
| Person with only basic personal amount – surtax starts at taxable income of | $73,145 | $86,176 |
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 |
|---|
| 2016 | Tax rate |
|---|
| $10,011 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2016 | Tax rate |
|---|
| $11,474 | 15.00% |
2015 Ontario Income Tax Rates
| Ontario Personal Income Tax Brackets and Tax Rates |
|---|
| 2015 Taxable income | Ontario Tax rate 2015 |
|---|
| $0 - $40,922 | 5.05% |
| $40,923 - $81,847 | 9.15% |
| $81,848 - $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 2015 |
|---|
| $0 - $40,922 | 20.05% |
| $40,923 - $44,701 | 24.15% |
| $44,702 - $72,063 | 31.15% |
| $72,064 - $81,847 | 32.98% |
| $81,848 - $84,901 | 35.39% |
| $84,902 - $89,401 | 39.41% |
| $89,402 - $138,586 | 43.41% |
| $138,587 - $150,000 | 46.41% |
| $150,001 - $220,000 | 47.97% |
| $220,001 - | 49.53% |
| Ontario Surtaxes |
|---|
| Surtax rate (included in above rates) | 20% | 36% |
|---|
| Surtax is on ON tax greater than | $4,418 | $5,654 |
| Person with only basic personal amount – surtax starts at taxable income of | $72,064 | $84,902 |
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 |
|---|
| 2015 | Tax rate |
|---|
| $9,863 | 5.05% |
| Federal Basic Personal Amount |
|---|
| 2015 | Tax rate |
|---|
| $11,327 | 15.00% |
