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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 is about $5,205 for 2026, and that includes a $750 health premium. The federal tax is separate.
What are the Ontario tax brackets for 2026?
Ontario taxes each slice of income at its own rate, so moving into a higher bracket only affects the dollars above the line.
| 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% |
The basic personal amount is $12,989, and it’s used as a credit at 5.05%, so roughly $656 of tax is wiped out before anything else happens.
Why does Ontario tax feel higher than the rates say?
Two extras sit on top of the brackets. One 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 hits middle and higher earners.
The other 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 what make some people’s marginal rate look odd.
Here’s what the engine gives for a single person with only the basic personal amount claimed, using 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 is doing a lot of that work: at $150,000 it comes to $2,712, more than three times the premium.
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 the premium 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 for a few hundred dollars and then drops back to the normal rate, so if your income sits right inside one of those bands, the odd-looking number is the premium and not a mistake in the tool.
Try it in the marginal tax rate calculator. You’ll see it if you look at the exact dollar, but 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 what’s 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 expecting a refund or a bill, the tax refund calculator compares your tax with what was already deducted. A $5,000 RRSP contribution at $100,000 of taxable income saves roughly the marginal rate, which is higher than you’d guess because the surtax is in play.
What our numbers leave out
The table assumes you claim only the basic personal amount. Ontario has other credits and a low-income tax reduction called LIFT, which we haven’t modelled because we couldn’t confirm the 2026 thresholds. Dividends and capital gains have their own rules. Ontario’s dividend credit rates came from CRA form logic rather than a page we could read, so treat them as unconfirmed.
And the premium is usually taken off your pay, so you may not notice it on the return at all.
Where the numbers come from
Brackets, basic personal amount and surtax thresholds are the 2026 Ontario figures shown on the CRA’s rates pages and payroll tables for Ontario. The health premium bands come from the Government of Ontario’s health premium page. The calculations come from our own engine. This site isn’t connected with any government.
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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Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.