Every 2026 Ontario tax bracket, basic personal amount and combined federal-provincial marginal rate, plus take-home pay at five salaries — all read live from the same engine Countworthy's calculators run.
Basic personal amount
Federal and Ontario 2026 basic personal amounts — used by the Take-Home Pay Calculator
| Jurisdiction | Basic personal amount | Lowest rate | Notes |
|---|
| Federal | $16,452 | 14% | Phases out to $14,829 between $181,440 and $258,482 of net income. |
| Ontario | $12,989 | 5.05% | No phase-out. |
Combined marginal tax rate
The rate below is federal plus Ontario income tax only — it excludes CPP/QPP and EI/QPIP, which are contributions rather than tax, so this column is directly comparable across provinces. It is computed by taking the tax on a dollar of taxable income and the next dollar, at every income where either the federal or the Ontario bracket table changes.
Combined federal + Ontario marginal income-tax rate (excludes CPP/QPP and EI/QPIP) — used by the Take-Home Pay Calculator
| Taxable income | Combined marginal income-tax rate (federal + provincial, no CPP/EI) |
|---|
| $53,891 | 23.15% |
| $58,523 | 29.65% |
| $107,785 | 33.892% |
| $117,045 | 43.4096% |
| $150,000 | 44.9696% |
| $181,440 | 48.2645% |
| $220,000 | 49.8245% |
| $258,482 | 53.5296% |
Take-home pay at five salaries
2026 Ontario take-home pay, no RRSP contribution — used by the Take-Home Pay Calculator
| Gross salary | Net pay | Total income tax | CPP/EI | Average tax rate |
|---|
| $40,000 | $32,813.54 | $4,362.71 | $2,823.75 | 10.9068% |
| $60,000 | $47,339.75 | $8,320.50 | $4,339.75 | 13.8675% |
| $80,000 | $60,302.63 | $14,127.85 | $5,569.52 | 17.6598% |
| $100,000 | $74,206.13 | $20,024.35 | $5,769.52 | 20.0243% |
| $150,000 | $104,319.89 | $39,910.59 | $5,769.52 | 26.6071% |
Ontario surtax and tax reduction
2026 Ontario surtax and tax reduction — used by the Take-Home Pay Calculator
| Figure | Amount |
|---|
| Surtax: first tier | 20% of Ontario tax over $5,818 |
| Surtax: second tier (on top of the first) | 36% of Ontario tax over $7,446 |
| Ontario tax reduction (basic amount) | $300 |
Ontario Health Premium schedule
2026 Ontario Health Premium — used by the Take-Home Pay Calculator
| Taxable income | Annual premium |
|---|
| $0 – $20,000 | $0 |
| $20,000 – $25,000 | $0 plus 6% of income over $20,000 |
| $25,000 – $36,000 | $300 |
| $36,000 – $38,500 | $300 plus 6% of income over $36,000 |
| $38,500 – $48,000 | $450 |
| $48,000 – $48,600 | $450 plus 25% of income over $48,000 |
| $48,600 – $72,000 | $600 |
| $72,000 – $72,600 | $600 plus 25% of income over $72,000 |
| $72,600 – $200,000 | $750 |
| $200,000 – $200,600 | $750 plus 25% of income over $200,000 |
| Over $200,600 | $900 |
Canadian income tax is progressive: only the slice of income inside each bracket is taxed at that bracket’s rate, not your whole income. Federal and Ontario tax are calculated separately, from the same taxable income, using each jurisdiction’s own brackets and basic personal amount, then added together — which is why a take-home figure needs both a federal and an Ontario bracket table, not just one. Your marginal rate is the rate on your next dollar of income; your average rate is total tax divided by total income, and is always lower.
Ontario taxes 2026 income through 5 tax brackets, from 5.05% on the first $53,891 to a top rate of 13.16% on taxable income over $220,000. The 2026 Ontario basic personal amount is $12,989, credited at the province’s own lowest rate of 5.05%. The federal basic personal amount is a separate $16,452 for net income up to $181,440, phasing down to $14,829 by $258,482 of net income — Ontario residents receive both credits, since the federal and Ontario systems are calculated and credited independently.
Ontario adds two further steps most provinces don’t have: a surtax of 20% (rising to a combined 56%) on Ontario tax itself once that tax crosses $5,818 and then $7,446, and a separate Ontario Health Premium of up to $900 a year charged directly on taxable income rather than on tax owed. Both are shown in full below, and both are already folded into the combined marginal rate table above wherever they apply — which is why Ontario’s own top combined rate runs higher than its federal and provincial top bracket rates simply added together.
Outside income tax, CPP (QPP in Quebec) and EI (QPIP in Quebec) apply the same 2026 rates in every province: a $74,600 Year’s Maximum Pensionable Earnings ceiling for the base contribution, a second $85,000 ceiling for CPP2/QPP2, and EI on insurable earnings up to $68,900 (a reduced rate applies in Quebec, alongside QPIP). None of that varies by province — see the national rates page for the full CPP/QPP and EI/QPIP tables, or the take-home table below for actual dollar amounts at five salaries in Ontario.