For the 2026 tax year, Ontario residents pay both federal and provincial income tax. The combined top marginal rate is 46.16%. Income below $16,452 federally and $12,989 provincially is exempt.
Combined top rate
46.16%
Federal BPA
$16,452
Ontario BPA
$12,989
Want your exact 2026 tax owed? Use the Ontario income tax calculator.
| Taxable income | Federal rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
| Taxable income | Ontario rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Combined federal + provincial tax on employment income, after applying both basic personal amounts. Excludes CPP, EI, and other credits.
| Income | Federal tax | Ontario tax | Total | Avg rate |
|---|---|---|---|---|
| $50,000 | $4,697 | $1,869 | $6,566 | 13.13% |
| $75,000 | $8,198 | $3,464 | $11,663 | 15.55% |
| $100,000 | $13,323 | $5,752 | $19,075 | 19.08% |
| $150,000 | $24,481 | $10,914 | $35,395 | 23.6% |
| $250,000 | $52,044 | $23,115 | $75,159 | 30.06% |
Canada uses marginal tax brackets: each dollar of income is taxed at the rate of the bracket it falls into, not your highest rate on every dollar. If you earn $80,000 in Ontario, only the portion above the second federal threshold is taxed at 20.5% — the first dollars are taxed at 15%, and so on.
Both the federal and Ontario basic personal amounts ($16,452 federally, $12,989 provincially) are non-refundable credits — they shield the first portion of your income from each respective level of tax.
For your full 2026 tax owed including CPP and EI deductions, use the income tax calculator or compare provinces side-by-side in our province comparison tool.