Ontario Tax Brackets and Personal Marginal Income Tax Rates 2024

The Ontario tax brackets, personal amount, and surtax amounts were increased for 2024 by 4.5%, except for the two highest brackets, which are not indexed for inflation.

The Ontario Basic Personal Amount has also been increased to $12,399 for 2024 from $11,865 in 2023.

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 $90,599 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.

2024 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2024 Taxable incomeOntario Tax rate 2024
$0 - $51,4465.05%
$51,447 - $102,8949.15%
$102,895 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2024
$0 - $51,44620.05%
$51,447 - $55,86724.15%
$55,868 - $90,59829.65%
$90,599 - $102,89431.48%
$102,895 - $106,73133.89%
$106,732 - $111,73337.91%
$111,734 - $150,00043.41%
$150,001 - $173,20544.97%
$173,206 - $220,00048.29%
$220,001 - $246,75249.85%
$246,753 -53.53%

Ontario Surtaxes
Surtax rate (included in above rates)20%36%
Surtax is on ON 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).

Ontario Basic Personal Amount
2024Tax rate
$12,39913.16%

Federal Basic Personal Amount
2024Tax rate
$15,70515.00%

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2023 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2023 Taxable incomeOntario Tax rate 2023
$0 - $49,2315.05%
$49,232 - $98,4639.15%
$98,464 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2023
$0 - $49,23120.05%
$49,232 - $53,35924.15%
$53,360 - $86,69729.65%
$86,698 - $98,46331.48%
$98,464 - $102,13433.89%
$102,135 - $106,71737.91%
$106,718 - $150,00043.41%
$150,001 - $165,43044.97%
$165,431 - $220,00048.29%
$220,001 - $235,67549.85%
$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
2023Tax rate
$11,8655.05%

Federal Basic Personal Amount
2023Tax rate
$15,00015.00%

Are the tax tables too complicated? Estimate your taxes here

Tax year
Province
Employment income

2022 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2022 Taxable incomeOntario Tax rate 2022
$0 - $46,2265.05%
$46,227 - $92,4549.15%
$92,455 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2022
$0 - $46,22620.05%
$46,227 - $50,19724.15%
$50,198 - $81,41029.65%
$81,411 - $92,45431.48%
$92,455 - $95,90533.89%
$95,906 - $100,39237.91%
$100,393 - $150,00043.41%
$150,001 - $155,62544.97%
$155,626 - $220,00048.35%
$220,001 - $221,70849.91%
$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
2022Tax rate
$11,1415.05%

Federal Basic Personal Amount
2022Tax rate
$14,39815.00%

Are the tax tables too complicated? Estimate your taxes here

Tax year
Province
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2021 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2021 Taxable incomeOntario Tax rate 2021
$0 - $45,1425.05%
$45,143 - $90,2879.15%
$90,288 - $149,99911.16%
$150,000 - $219,99912.16%
$220,000 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2021
$0 - $45,14220.05%
$45,143 - $49,01924.15%
$49,020 - $79,50429.65%
$79,505 - $90,28731.48%
$90,288 - $93,65433.89%
$93,655 - $98,03937.91%
$98,040 - $149,99943.41%
$150,000 - $151,97744.97%
$151,978 - $216,51048.29%
$216,511 - $219,99951.97%
$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
2021Tax rate
$10,8805.05%

Federal Basic Personal Amount
2021Tax rate
$12,42115.00%

Are the tax tables too complicated? Estimate your taxes here

Tax year
Province
Employment income

2020 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2020 Taxable incomeOntario Tax rate 2020
$0 - $44,7405.05%
$44,741 - $89,4829.15%
$89,483 - $149,99911.16%
$150,000 - $219,99912.16%
$220,000 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2020
$0 - $44,74020.05%
$44,741 - $48,53524.15%
$48,536 - $78,78229.65%
$78,783 - $89,48231.48%
$89,483 - $92,82433.89%
$92,825 - $97,06937.91%
$97,070 - $149,99943.41%
$150,000 - $150,47344.97%
$150,474 - $214,36847.97%
$214,369 - $219,99951.97%
$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
2020Tax rate
$10,7835.05%

Federal Basic Personal Amount
2020Tax rate
$12,29815.00%

Are the tax tables too complicated? Estimate your taxes here

Tax year
Province
Employment income

2019 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2019 Taxable incomeOntario Tax rate 2019
$0 - $43,9055.05%
$43,906 - $87,8129.15%
$87,813 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2019
$0 - $43,90520.05%
$43,906 - $47,62924.15%
$47,630 - $77,31229.65%
$77,313 - $87,81231.48%
$87,813 - $91,10033.89%
$91,101 - $95,25837.91%
$95,259 - $147,66643.41%
$147,667 - $150,00046.41%
$150,001 - $210,37047.97%
$210,371 - $220,00051.97%
$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
2019Tax rate
$10,5825.05%

Federal Basic Personal Amount
2019Tax rate
$12,06915.00%

2018 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2018 Taxable incomeOntario Tax rate 2018
$0 - $42,9605.05%
$42,961 - $85,9239.15%
$85,924 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2018
$0 - $42,96020.05%
$42,961 - $46,60524.15%
$46,606 - $75,65629.65%
$75,657 - $85,92331.48%
$85,924 - $89,13033.89%
$89,131 - $93,20837.91%
$93,209 - $144,48943.41%
$144,490 - $150,00046.41%
$150,001 - $205,84247.97%
$205,843 - $220,00051.97%
$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
2018Tax rate
$10,3545.05%

Federal Basic Personal Amount
2018Tax rate
$11,81015.00%

2017 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2017 Taxable incomeOntario Tax rate 2017
$0 - $42,2015.05%
$42,202 - $84,4049.15%
$84,405 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2017
$0 - $42,20120.05%
$42,202 - $45,91624.15%
$45,917 - $74,31229.65%
$74,313 - $84,40431.48%
$84,405 - $87,55833.89%
$87,559 - $91,83137.91%
$91,832 - $142,35343.41%
$142,354 - $150,00046.41%
$150,001 - $202,80047.97%
$202,801 - $220,00051.97%
$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
2017Tax rate
$10,1715.05%

Federal Basic Personal Amount
2017Tax rate
$11,63515.00%

2016 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2016 Taxable incomeOntario Tax rate 2016
$0 - $41,5365.05%
$41,537 - $83,0759.15%
$83,076 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2016
$0 - $41,53620.05%
$41,537 - $45,28224.15%
$45,283 - $73,14429.65%
$73,145 - $83,07531.48%
$83,076 - $86,17533.89%
$86,176 - $90,56337.91%
$90,564 - $140,38843.41%
$140,389 - $150,00046.41%
$150,001 - $200,00047.97%
$200,001 - $220,00051.97%
$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
2016Tax rate
$10,0115.05%

Federal Basic Personal Amount
2016Tax rate
$11,47415.00%

2015 Ontario Income Tax Rates

Ontario Personal Income Tax Brackets and Tax Rates
2015 Taxable incomeOntario Tax rate 2015
$0 - $40,9225.05%
$40,923 - $81,8479.15%
$81,848 - $150,00011.16%
$150,001 - $220,00012.16%
$220,001 -13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates
Taxable incomeOntario Marginal Tax Rates 2015
$0 - $40,92220.05%
$40,923 - $44,70124.15%
$44,702 - $72,06331.15%
$72,064 - $81,84732.98%
$81,848 - $84,90135.39%
$84,902 - $89,40139.41%
$89,402 - $138,58643.41%
$138,587 - $150,00046.41%
$150,001 - $220,00047.97%
$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
2015Tax rate
$9,8635.05%

Federal Basic Personal Amount
2015Tax rate
$11,32715.00%

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