Ontario Personal Marginal Income Tax Rates 2025

Understanding how Ontario’s income tax system works is crucial for effective tax planning. Ontario’s tax brackets follow a progressive tax structure, meaning different portions of your income are taxed at different rates. Additionally, surtaxes on high incomes increase overall tax liability, and federal and provincial tax rates combine to determine your total tax burden.

For 2025, Ontario’s tax brackets have been adjusted for inflation, with the basic personal amount set at $12,747 for provincial taxes and a federal personal amount ranging from $14,538 to $16,129. Surtaxes of 20% and 36% apply to high earners, effectively increasing the top provincial tax rate from 13.16% to 20.53%.

By understanding these tax rates, you can better estimate your tax liability, take advantage of available deductions, and optimize your financial planning. For precise calculations, use our Ontario Tax Calculator to estimate your taxes quickly and accurately.



2025 Federal and Ontario Tax Brackets and Tax Rates


PaycheckGuru.com - Ontario Personal Income Tax Brackets and Tax Rates - 2025
2025 Taxable Income
Ontario Tax Rate 2025
$0 - $52,886
5.05%
$52,887 - $105,775
9.15%
$105,776 - $150,000
11.16%
$150,001 - $220,000
12.16%
$220,001 -
13.16%

Note: The $150,000 and $220,000 bracket thresholds are not indexed for inflation.

Paycheckguru.com - Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable Income
Ontario Marginal Tax Rates 2025
$0 - $52,886
20.05%
$52,887 - $57,375
24.15%
$57,376 - $93,131
29.65%
$93,132 - $105,775
31.48%
$105,776 - $109,726
33.89%
$109,727 - $114,750
37.91%
$114,751 - $150,000
43.41%
$150,001 - $177,882
44.97%
$177,883 - $220,000
48.29%
$220,001 - $253,414
49.85%
$253,415 - ∞
53.53%

Note: These rates do not include the Ontario Health Premium.

Paycheckguru.com - Ontario Surtaxes (2025)
Surtax Rate (included in above rates)
20%
36%
Surtax is on Ontario tax greater than
$5,710
$7,307
Person with only basic personal amount – surtax starts at taxable income of
$93,132
$109,727
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).

Paycheckguru.com - Ontario Basic Personal Amount (2025)
2025
Tax Rate
$12,747
5.05%

Paycheckguru.com - Federal Basic Personal Amount (2025)
Minimum
Maximum
Tax Rate
$14,538
$16,129
15.00%


2024 Federal and Ontario Tax Brackets and Tax Rates


PaycheckGuru.com - Ontario Personal Income Tax Brackets and Tax Rates - 2024
2024 Taxable Income
Ontario Tax Rate 2024
$0 - $51,446
5.05%
$51,447 - $102,894
9.15%
$102,895 - $150,000
11.16%
$150,001 - $220,000
12.16%
$220,001 -
13.16%

Paycheckguru.com - Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable Income
Ontario Marginal Tax Rates 2024
$0 - $51,446
20.05%
$51,447 - $55,867
24.15%
$55,868 - $90,598
29.65%
$90,599 - $102,894
31.48%
$102,895 - $106,731
33.89%
$106,732 - $111,733
37.91%
$111,734 - $150,000
43.41%
$150,001 - $173,205
44.97%
$173,206 - $220,000
48.29%
$220,001 - $246,752
49.85%
$246,753 - ∞
53.53%

Paycheckguru.com - Ontario Surtaxes (2024)
Surtax Rate (included in above rates)
20%
36%
Surtax is on Ontario tax greater than
$5,554
$7,108
Person with only basic personal amount – surtax starts at taxable income of
$90,599
$106,732
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).

Paycheckguru.com - Ontario Basic Personal Amount (2024)
2024
Tax Rate
$12,399
5.05%

Paycheckguru.com - Federal Basic Personal Amount (2024)
Minimum
Maximum
Tax Rate
$14,156
$15,705
15.00%