Visualize your income tax brackets and see how income gets taxed at each level.
Federal and provincial marginal rates. You only pay the higher rate on income that falls inside each bracket — not on your whole paycheck.
50% inclusion rate - only half is taxable
Actual amount received: T5 box 24
Actual amount received: T5 box 10
Taxed as regular income: no gross-up or dividend tax credit
Net of expenses. You pay both halves of CPP, no EI
Net rental, interest, royalties. Bracket rates apply, no CPP/EI
Enter your income to see federal, provincial, CPP & EI broken down by bracket.
Ontario income tax has more pieces than a simple rate table shows. On top of the five bracket rates (currently 5.05% to 13.16%), Ontario adds a surtax, an extra charge on provincial tax owed above set thresholds, and a Health Premium of up to $900 based on income. Both are easy to miss on other rate tables, and both are included in this page's calculations.
Combined with the federal brackets, an Ontario resident's marginal rate climbs in more steps than either table shows on its own. The calculator above breaks the combined picture down for any income. To see how Ontario compares with a neighbour, try Ontario vs Quebec or the comparison tool. For the basics, our guide on how tax brackets work in Canada starts from the beginning.
Ontario currently has five provincial brackets, with rates from 5.05% on the first part of taxable income up to 13.16% at the top. They apply on top of the federal brackets. The tables above show both, and the calculator combines them for any income.
Both split your taxable income into parts and tax each part at its own rate, then the two results are added. The rate on your next dollar is simply the federal rate plus the Ontario rate at your income level.
An extra tax calculated on the provincial tax you owe (not on your income): 20% on provincial tax above a first threshold, plus another 36% above a second threshold. It raises the real provincial rate at higher incomes. The calculator on this page includes it automatically.
A separate amount collected through the Ontario tax system, based on income, up to $900 per year. It's included in this page's calculations.
Bracket rates are only part of a paycheque. CPP and EI contributions come off your pay too, while the basic personal amount and other credits lower your tax. The calculator above includes these pieces. Actual amounts depend on your situation.