Tax · Ontario
Ontario Health Premium calculator.
Enter your taxable income and see the Ontario Health Premium you owe for 2026, step by step. It is $0 at $20,000 or less and tops out at $900.
The premium is charged on taxable income, not on tax, and climbs in five steps: up to $300, $450, $600, $750, then $900 once taxable income passes $200,600.
Inputs
Your Ontario Health Premium
Enter your taxable income and press Calculate.
How the Ontario Health Premium is worked out
For 2026 the premium is a stepped formula on taxable income. In each step it is the lesser of a cap and a base amount plus a percentage of the income above the step's starting point.
| Taxable income | Premium |
|---|---|
| $20,000 or less | $0 |
| Over $20,000 to $36,000 | Lesser of $300 and 6% of income over $20,000 |
| Over $36,000 to $48,000 | Lesser of $450 and $300 + 6% of income over $36,000 |
| Over $48,000 to $72,000 | Lesser of $600 and $450 + 25% of income over $48,000 |
| Over $72,000 to $200,000 | Lesser of $750 and $600 + 25% of income over $72,000 |
| Over $200,000 | Lesser of $900 and $750 + 25% of income over $200,000 |
Worked example
Taxable income of $40,000 falls in the third step. $300 + 6% × ($40,000 − $36,000) = $300 + $240 = $540, which is more than the $450 cap, so the premium is $450. At $22,000: 6% × $2,000 = $120.
Because the 6% and 25% rates reach each cap within a few thousand dollars, the premium is flat across most of each range. Income between $72,600 and $200,000 always pays $750. For the premium alongside federal and provincial tax and the surtax, use the Ontario Income Tax Calculator.
Source, read 1 October 2026: CRA — T4032ON Payroll Deductions Tables, Ontario (“Ontario health premium”); CRA — T4127 Payroll Deductions Formulas, factor V2. Rates apply to the 2026 tax year.
Frequently asked questions
Who pays the Ontario Health Premium?
Ontario residents with taxable income over $20,000. It is paid through your income tax return and withheld from pay during the year.
What is the maximum premium?
$900 a year, reached when taxable income exceeds $200,600.
Does the Ontario tax reduction cancel it?
No. The premium is calculated separately from Ontario income tax, so it is still owed even if the low-income tax reduction brings your provincial tax to zero.
Is it based on salary or taxable income?
Taxable income. Deductions such as RRSP contributions reduce it, which can lower the premium if they move you into a lower step.
Estimate only — not tax advice
This tool applies the 2026 premium formula published by CRA. Your assessed amount depends on your return. Confirm with CRA or a tax professional.