Ontario tax tables 2026
The figures set by or for Ontario for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Canada are on the national page.
- 2026-01-01 to 2026-12-31
- CAD
Income tax
Ontario income tax brackets
| Taxable income, per year | Rate |
|---|---|
| $0 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% |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA), Table 8.1 (ON rates V, thresholds A, constants KP), Table 8.2 (basic amount) and Chapter 4 Step 4 · retrieved 2026-10-25
Ontario personal amounts
| Item | Value |
|---|---|
| Credit rate on personal amounts (lowest rate) | 5.05% |
| Basic personal amount | $12,989 |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA), Table 8.1 (ON rates V, thresholds A, constants KP), Table 8.2 (basic amount) and Chapter 4 Step 4 · retrieved 2026-10-25
Ontario surtax
| Item | Value |
|---|---|
| On provincial tax above 5,818 | 20% |
| On provincial tax above 7,446 | 36% |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA), Chapter 4 Step 5, Ontario (factor V1) and Table 8.2 · retrieved 2026-10-25
Ontario tax reduction
| Item | Value |
|---|---|
| Basic reduction amount | $300 |
| Additional amount per dependant | $554 |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA), Chapter 4 Step 5, Ontario (factors S and Y) and Table 8.2 (S2 = $300) · retrieved 2026-10-25
Employee contributions
Employer costs
Ontario Employer Health Tax
| Item | Value |
|---|---|
| Exemption (eligible employers) | $1,000,000 |
| Exemption available while total Ontario payroll is under | $5,000,000 |
| Total Ontario payroll up to 200,000 | 0.98% |
| Total Ontario payroll up to 230,000 | 1.101% |
| Total Ontario payroll up to 260,000 | 1.223% |
| Total Ontario payroll up to 290,000 | 1.344% |
| Total Ontario payroll up to 320,000 | 1.465% |
| Total Ontario payroll up to 350,000 | 1.586% |
| Total Ontario payroll up to 380,000 | 1.708% |
| Total Ontario payroll up to 400,000 | 1.829% |
| Total Ontario payroll over 400,000 | 1.95% |
The rate for the employer's total Ontario payroll applies to the whole payroll above the exemption (not a marginal rate).
Source: Ontario Ministry of Finance, Employer Health Tax (EHT): Rates, Exemption and Calculating EHT examples (updated September 18, 2026) · retrieved 2026-11-06
Other rates
Ontario sales tax
| Item | Value |
|---|---|
| HST | 13% |
Source: CRA: GST/HST rates by province · retrieved 2026-10-16
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Official sources
- T4127 Payroll Deductions Formulas – 122nd Edition (January 1, 2026) · retrieved 2026-10-25
- Health premium · retrieved 2026-10-16
- CRA: GST/HST rates by province · retrieved 2026-10-16
- Ontario Ministry of Finance, Employer Health Tax (EHT): Rates, Exemption and Calculating EHT examples (updated September 18, 2026) · retrieved 2026-11-06
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