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Provincial income tax in Ontario runs from 5.05% on your first $53,891 of taxable income to 13.16% above $220,000. On $80,000 of taxable income, the Ontario part of your bill comes to about $5,205 for 2026, and that includes a $750 health premium. Federal tax is a separate bill on top.
What are the Ontario tax brackets for 2026?
Ontario taxes each slice of income at its own rate, so stepping into a higher bracket only affects the dollars above the line. Nobody takes home less because a raise nudged them over $53,891.
| Taxable income | Ontario rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |
These match the Ontario table on the CRA’s 2026 tax rates and brackets page, which also reminds you that provincial rates apply in addition to federal ones. The basic personal amount is $12,989, and it works as a credit at 5.05%, so roughly $656 of tax disappears before anything else happens.
Why does Ontario tax feel higher than the rates say?
Two extras sit on top of the brackets. The first is the surtax. If your basic Ontario tax, after credits, goes above $5,818, you add 20% of the part over that line. Above $7,446 you add another 36% of that part. It’s a tax on the tax, and it only bites middle and higher earners.
The second is the Ontario Health Premium. It’s $0 if your taxable income is $20,000 or less and tops out at $900 once you pass about $200,600. The steps in between are why some people’s marginal rate looks strange.
Here’s what the numbers look like for a single person who claims only the basic personal amount, measured on taxable income.
| Taxable income | Basic tax | Surtax | Health premium | Ontario total |
|---|---|---|---|---|
| $40,000 | $1,364 | $0 | $450 | $1,814 |
| $60,000 | $2,625 | $0 | $600 | $3,225 |
| $80,000 | $4,455 | $0 | $750 | $5,205 |
| $100,000 | $6,285 | $93 | $750 | $7,128 |
| $150,000 | $11,708 | $2,712 | $750 | $15,170 |
Look at the jumps. Going from $80,000 to $100,000 adds about $1,923 of Ontario tax. Going from $100,000 to $150,000 adds about $8,042, and the surtax does a lot of that work: at $150,000 it’s $2,712, more than three times the premium.
Take Sam in Hamilton, with $80,000 of taxable income. The first $53,891 at 5.05% is about $2,722. The remaining $26,109 at 9.15% is about $2,389. That’s $5,111, less the $656 basic credit, so about $4,455 of basic tax. Add the $750 premium and you land on $5,205. No surtax yet, because $4,455 is under the $5,818 line.
Why do marginal rates jump near $72,000 and $200,000?
Because the health premium rises by 25 cents for each extra dollar in two narrow bands. Above $72,000 it climbs from $600 to $750 over about $600 of income. Above $200,000 it climbs from $750 to $900 over the next $600. Inside those bands your marginal rate briefly spikes, and the marginal tax rate calculator can show figures as high as 73% near $200,000. It lasts a few hundred dollars and then falls back to the normal rate. If you see an odd number, it’s the premium, not a bug.
You can see it in the marginal tax rate calculator if you plug in the exact dollar. It’s a blip, not a reason to turn down a raise.
How do you work out your own Ontario tax?
Start with taxable income, which isn’t the same as the number on your pay stub. The extra CPP contribution, RRSP contributions and other deductions come off first. The income tax calculator does that step and adds federal tax, CPP and EI. For the take-home figure, use the take-home pay calculator.
If you’re wondering whether a refund or a bill is coming, the tax refund calculator compares your tax with what was already deducted. And a $5,000 RRSP contribution at $100,000 of taxable income saves a bit more than the bracket rate suggests, because the surtax shrinks along with the basic tax.
Which Ontario tax do you pay if you moved this year?
Generally the province you lived in on December 31 sets your provincial tax for the whole year. If Priya moved from Ottawa to Gatineau in June, Quebec rules apply to her 2026 return, not Ontario’s. Move the other way and Ontario’s brackets, surtax and premium apply to all of your income, not only the months you lived here.
What do these numbers leave out?
The table assumes you claim only the basic personal amount. Ontario has other credits and low-income reductions that can lower the bill, and we haven’t modelled them. Dividends and capital gains have their own rules too, so don’t treat the table as a full return.
A quick caution for anyone near a bracket edge: work from taxable income on your return, not gross pay. And the premium usually comes off your pay in instalments or at filing, so you may never see it as a separate line during the year.
Where these figures come from
Brackets, the basic personal amount and the surtax thresholds are the 2026 Ontario figures from the CRA‘s rate tables, and the health premium bands follow the Government of Ontario’s published schedule. The worked totals are our own arithmetic. This is an independent information site, not connected to any government body.
Frequently asked questions
What are the Ontario tax brackets for 2026?
5.05% to $53,891, 9.15% to $107,785, 11.16% to $150,000, 12.16% to $220,000 and 13.16% above that.
What is the Ontario surtax?
It adds 20% of Ontario basic tax above $5,818 and another 36% above $7,446, after credits.
What is the Ontario Health Premium?
It's $0 at $20,000 of taxable income or less and rises to a maximum of $900 above about $200,600. It's usually deducted from pay.
How much Ontario tax do I pay on $80,000?
About $5,205 of Ontario tax on taxable income of $80,000 with only the basic personal amount claimed, including a $750 premium.
Why does my marginal rate jump near $200,000?
The health premium rises 25 cents per dollar in a narrow band there, so the rate spikes for a few hundred dollars.
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