Ontario Taxes
Ontario tax brackets and combined rates for 2026, the surtax and health premium, LIFT, Trillium and other credits, plus HST and land transfer tax.
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The short version
- Ontario income tax for 2026 starts at 5.05% and tops out at 13.16% over $220,000, on top of federal tax. Combined, the top rate is 53.53%.
- Ontario adds two things most provinces don't: a surtax (20% of Ontario tax over $5,818, plus 36% over $7,446) and the Ontario Health Premium (up to $900 a year).
- Example, salary only: $50,000 pays about $6,270 in total income tax, $100,000 about $20,020, and $200,000 about $62,950.
- Low-income help: the LIFT credit (up to $875), the Ontario Trillium Benefit, the Ontario Child Benefit and the CARE child care credit, all claimed by filing your return.
- Sales tax is 13% HST. New homes get up to $24,000 back in the Ontario part of the HST; first-time buyers get up to $4,000 of land transfer tax refunded.
Ontario Taxes
Ontario's tax system has more moving parts than most: a surtax, a health premium that isn't really a premium, a reduction for low incomes, and a monthly benefit that bundles three credits. The calculator above puts it all together for your income. Below is what each piece is, the 2026 numbers, and what Ontarians most often miss.
Ontario Tax Brackets 2026
| Taxable income | Ontario rate | Combined with federal (salary) |
|---|---|---|
| Up to $53,891 | 5.05% | about 19% |
| $53,891 to $107,785 | 9.15% | about 23% to 31.5% |
| $107,785 to $150,000 | 11.16% | about 34% to 43.4% |
| $150,000 to $220,000 | 12.16% | about 45% to 48.3% |
| Over $220,000 | 13.16% | about 49.8% to 53.53% |
Combined rates include the surtax and the federal brackets, so they step up inside some Ontario brackets; CPP and EI on wages are extra. Basic personal amount: $12,989. Details: tax brackets and marginal tax rate; every province side by side on provincial taxes and in the province comparison calculator. Thinking of going west? See Alberta taxes.
What does Ontario tax mean for your situation?
Tell the assistant your income sources, family and city. It explains your Ontario tax, which Ontario credits and benefits you should be getting, and what you might be missing.
The Ontario Extras
- Surtax: 20% of basic Ontario tax over $5,818 and another 36% over $7,446. It starts biting around $95,000 to $100,000 of taxable income.
- Ontario Health Premium: $0 under $20,000 of taxable income, rising in steps to $900 at $200,600 and above. Collected through payroll and on your return.
- Ontario tax reduction: lowers Ontario tax for modest incomes, more with children.
- LIFT credit: 5.05% of employment income up to $875, reduced by 5% of adjusted net income over $32,500 (single) or $65,000 (family).
- Dividends: Ontario has its own dividend tax credit; see dividends.
Ontario Benefits and Credits People Miss
| Program | For | How |
|---|---|---|
| Ontario Trillium Benefit | Rent or property tax paid, low incomes, Northern Ontario residents | File your return and complete form ON-BEN |
| Ontario Child Benefit | Families with children under 18 | Paid with the Canada child benefit |
| CARE tax credit | Child care costs, family income up to $150,000 | Claimed with the child care deduction |
| Senior homeowners' property tax grant | Low and moderate income seniors who own their home | Up to $500, on the return |
| Land transfer tax refund | First-time home buyers | Up to $4,000, at closing |
Payment dates for the Trillium Benefit are on benefit payment dates. For every Ontario credit, what it is worth for 2026 and exactly how to claim it, see Ontario tax credits and benefits.
Other Ontario Taxes
- HST: 13% (5% federal, 8% Ontario). New-home buyers can get up to $24,000 of the Ontario part back; see new housing rebate and OntarioHSTRebates.ca.
- Small business corporate rate: Ontario's rate dropped to 2.2% from July 1, 2026; see corporate tax rates.
- Estate administration tax: 1.5% on estate value over $50,000; see probate vs income tax.
- Employer Health Tax: most eligible employers pay none on the first $1 million of payroll.
Ontario Tax Questions
What are the Ontario tax brackets for 2026?
5.05% up to $53,891, 9.15% to $107,785, 11.16% to $150,000, 12.16% to $220,000, and 13.16% above, on top of federal tax. Ontario also charges a surtax on higher Ontario tax and the Ontario Health Premium.
What is the top marginal tax rate in Ontario?
53.53% combined federal and Ontario on income over about $258,000, including the surtax.
What is the Ontario Health Premium?
An extra amount collected with Ontario income tax, from $0 under $20,000 of taxable income up to $900 a year at higher incomes.
What is the Ontario LIFT credit?
A credit for low-income workers worth up to $875: 5.05% of employment income, reduced by 5% of adjusted net income over $32,500 for individuals or $65,000 for families.
How do I get the Ontario Trillium Benefit?
File your income tax return and complete form ON-BEN to apply for the energy and property tax credit, the sales tax credit and the Northern Ontario energy credit.
Is there an Ontario income tax calculator?
Yes, at the top of this page. It is set to Ontario and uses the 2026 federal and Ontario rules, including the surtax and Health Premium.
Sources: CRA, Tax rates and brackets; Ontario, 2025 Fall Statement, tax provisions; Low-income workers tax credit. Checked October 2026. Examples and combined rates come from our 2026 rules engine with basic credits only. Trillium, child benefit and CARE amounts change yearly and depend on family income; see the program pages.
Last reviewed October 11, 2026 against CRA and Government of Canada sources. How we check our facts.