Ontario Income Tax Calculator 2026

Ontario Income Tax: 2026 Overview

Ontario uses a five-bracket progressive provincial income-tax system with stated marginal rates of 5.05%, 9.15%, 11.16%, 12.16% and 13.16%. On its own, this looks comparatively moderate. However, Ontario layers two additional surcharges on top of the base provincial tax — the Ontario Surtax and the Ontario Health Premium — which materially increase the actual burden, especially for upper-middle and higher-income residents of Toronto, Ottawa, Mississauga, Brampton, Hamilton and across the province. The combined top marginal rate, including surtax, reaches approximately 53.53% on income above $258,482.

The Ontario Surtax is unique among Canadian provinces: it is a tax-on-tax, not a tax-on-income. A 20% surtax applies when Ontario tax exceeds $5,818, and an additional 36% surtax applies when Ontario tax exceeds $7,446. Combined, this raises the effective top provincial rate from 13.16% to roughly 20.53%. Separately, the Ontario Health Premium is a tiered annual amount of up to $900 (nil below $20,000 of taxable income, $750 between $72,600 and $200,000), collected through the income-tax system but earmarked for OHIP. The basic personal amount (BPA) is $12,989 for 2026. The calculator above includes both the surtax and the Health Premium in its Provincial Tax figure: at $75,000 that is $4,446.06, of which $750 is the Health Premium and the surtax is nil; at $150,000 it is $14,608.45, including a $2,510.62 surtax and the $750 premium. Low-income relief such as the Ontario Tax Reduction and the LIFT credit is not applied.

Ontario 2026 Tax Brackets

Ontario applies the Ontario Surtax of 20% on provincial tax exceeding $5,818 and an additional 36% on provincial tax exceeding $7,446 — a tax-on-tax structure unique in Canada. The Ontario Health Premium is also collected through the tax system at $0–$900 depending on income, earmarked for health-care funding. The basic personal amount is $12,989 for 2026. Other key credits include the Ontario Trillium Benefit (combining the Sales Tax Credit, Energy and Property Tax Credit, and Northern Ontario Energy Credit), the Ontario Child Benefit, the Low-Income Workers Tax Credit (LIFT), and the Childcare Access and Relief from Expenses (CARE) credit.