Canadian · Income tax · Ontario
Ontario marginal tax rate 2026.
Find the federal plus Ontario marginal and average tax rate for any 2026 taxable income, with the tax on $100,000 and other incomes worked out from the CRA brackets.
In Ontario the 2026 combined marginal rate runs from 19.05% to 53.53%. Tax on $100,000 of taxable income is $23,730: an average rate of 23.73% and a marginal rate of 31.48%.
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Ontario combined marginal tax rates, 2026
A marginal tax rate is the combined federal and provincial tax on your next dollar of taxable income. In Ontario for 2026 it ranges from 19.05% to 53.53%. At $100,000 of taxable income you are in the 31.48% band, with an average rate of 23.73%. A rate applies only to the slice of income inside its bracket; a bracket edge itself belongs to the lower bracket, as in the CRA tables.
| Taxable income from | up to | Federal | Ontario | Combined marginal |
|---|---|---|---|---|
| $0 | $53,891 | 14.00% | 5.05% | 19.05% |
| $53,891.01 | $58,523 | 14.00% | 9.15% | 23.15% |
| $58,523.01 | $94,901.37 | 20.50% | 9.15% | 29.65% |
| $94,901.38 | $107,785 | 20.50% | 10.98% | 31.48% |
| $107,785.01 | $111,809.62 | 20.50% | 13.39% | 33.89% |
| $111,809.63 | $117,045 | 20.50% | 17.41% | 37.91% |
| $117,045.01 | $150,000 | 26.00% | 17.41% | 43.41% |
| $150,000.01 | $181,440 | 26.00% | 18.97% | 44.97% |
| $181,440.01 | $220,000 | 29.00% | 18.97% | 47.97% |
| $220,000.01 | $258,482 | 29.00% | 20.53% | 49.53% |
| $258,482.01 | and over | 33.00% | 20.53% | 53.53% |
Tax on $30,000 to $500,000 of income in Ontario, 2026
Tax on $100,000 of income in Ontario is $23,730 before credits. The table shows the same working for other incomes; type any figure in the calculator for the rest. These are bracket-only figures, so they are higher than a filed return that claims the basic personal amount.
| Taxable income | Federal tax | Ontario tax | Total tax | Average rate | Marginal rate | Left after tax |
|---|---|---|---|---|---|---|
| $30,000 | $4,200 | $1,515 | $5,715 | 19.05% | 19.05% | $24,285 |
| $40,000 | $5,600 | $2,020 | $7,620 | 19.05% | 19.05% | $32,380 |
| $50,000 | $7,000 | $2,525 | $9,525 | 19.05% | 19.05% | $40,475 |
| $60,000 | $8,496 | $3,280 | $11,776 | 19.63% | 29.65% | $48,224 |
| $75,000 | $11,571 | $4,653 | $16,224 | 21.63% | 29.65% | $58,776 |
| $100,000 | $16,696 | $7,034 | $23,730 | 23.73% | 31.48% | $76,270 |
| $125,000 | $22,259 | $10,724 | $32,982 | 26.39% | 43.41% | $92,018 |
| $150,000 | $28,759 | $15,076 | $43,835 | 29.22% | 43.41% | $106,165 |
| $200,000 | $42,315 | $24,561 | $66,876 | 33.44% | 47.97% | $133,124 |
| $250,000 | $56,815 | $34,514 | $91,329 | 36.53% | 49.53% | $158,671 |
| $300,000 | $72,976 | $44,779 | $117,755 | 39.25% | 53.53% | $182,245 |
| $500,000 | $138,976 | $85,838 | $224,814 | 44.96% | 53.53% | $275,186 |
What is and is not included
Ontario charges a surtax of 20% of Ontario tax above $5,818 plus a further 36% of Ontario tax above $7,446 (CRA T4032-ON, 2026). The surtax is levied on Ontario tax after non-refundable credits, so this tool deducts the Ontario basic personal amount credit ($12,989 at 5.05%) for that one step and nothing else. In 2026 that puts the 20% surtax in force from about $94,901 of taxable income and the 36% surtax from about $111,810. The Ontario Health Premium is not included.
Also not included: the federal basic personal amount (which phases down between $181,440 and $258,482 of income and adds a fraction of a point to the marginal rate there), CPP/EI, OAS or benefit clawbacks, and any capital gains or dividend treatment. Rates apply to the province of residence on 31 December 2026.
Sources, read 16 October 2026: CRA - Current year (2026) tax rates and income brackets, CRA - T4032-ON payroll deductions tables, January 2026 (Ontario surtax).
Frequently asked questions
What is the marginal tax rate in Ontario in 2026?
Combined federal and Ontario marginal rates run from 19.05% on the first dollars to 53.53% on income above $258,482. Your marginal rate is the one for the bracket your last dollar falls in; see the table on this page.
How much tax do I pay on $100,000 in Ontario?
On $100,000 of 2026 taxable income, federal plus Ontario bracket tax is $23,730 before credits: $16,696 federal and $7,034 Ontario. That is an average rate of 23.73%, and the next dollar is taxed at 31.48%.
What is the difference between a marginal and an average tax rate?
The marginal rate is the tax on your next dollar of taxable income. The average rate is total tax divided by total taxable income. Because each rate applies only to the income inside its bracket, moving into a higher bracket never reduces your after-tax income.
Does this include credits, the Ontario surtax and payroll deductions?
It includes the Ontario surtax, worked after the Ontario basic personal amount credit. It does not include other credits, the Ontario Health Premium, CPP or EI, so actual tax is usually lower than the figure shown.
Where do these rates come from?
The federal and provincial brackets are copied from the CRA's current-year (2026) tax rates and income brackets page, read on 16 October 2026.
Estimate only — not tax advice
This tool works from the federal and provincial bracket tables only, before non-refundable credits, tax reductions, health premiums, CPP/EI and clawbacks, so your actual tax will usually be lower than shown. Figures follow the sources linked on this page as read on 16 October 2026; governments revise them. Check your own return or ask a tax professional. Nothing you enter is sent anywhere or stored.