Ontario Income Tax Calculator (Combined) Canada
This Ontario income tax calculator estimates federal and Ontario tax with the surtax and health premium, average and marginal rates, and a comparison.
What it does
The Ontario Income Tax Calculator estimates the combined federal and Ontario personal income tax on a year of income, including the Ontario surtax charged on Ontario tax and the Ontario Health Premium charged on taxable income, plus the average and marginal rates and a comparison with another province.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| Federal personal income tax brackets and rates for 2026. | Rate schedule | canada.ca | Effective 2026-01-01Verified unchanged at CRA; citation replaced, it previously named a fund manager rather than a government page and carried no URL. |
| Maximum federal basic personal amount for 2026. | 16,452 | canada.ca | Effective 2026-01-01Verified 16452 at the CRA indexation page; the citation was the bare text CRA 2026 with no URL a reader could follow. |
| Provincial and territorial personal income tax brackets and rates for 2026. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01BC lowest rate corrected 5.06 to 5.6 pct; PE fourth band to 142520 with a new 20 pct band over 200000. MB kept at 47000/100000: its indexation is paused, and CRA payroll tables confirm it. |
| Provincial and territorial basic personal amounts for 2026, claimed at each jurisdiction lowest rate. | Rate schedule | canada.ca, revenuquebec.ca | Effective 2026-01-01NL raised from 11188 to 13094, retroactive to 1 January 2026 (CRA T4127 July 2026, 123rd edition; payroll applies a prorated 15000 from July). Other 12 amounts unchanged. audit 2026-09-23 |
| Ontario surtax for 2026: 20 pct of basic Ontario tax over 5818 plus 36 pct over 7446. Prince Edward Island has no surtax. | Rate schedule | canada.ca | Effective 2026-01-01Label names the year in the auditor format. Thresholds 5818 and 7446 unchanged (CRA T4032ON effective 2026-01-01). audit 2026-09-23 |
| Ontario Health Premium step schedule [lo, hi, base, rate] | Rate schedule | ontario.ca | Effective 2025-01-01 |
| Minimum federal basic personal amount for 2026, reached at net income of 258,482 and above. Between 181,440 and 258,482 the amount falls in a straight line from the maximum. The Yukon amount follows the same formula. | 14,829 | canada.ca | Effective 2026-01-01 |
| Manitoba basic personal amount phase-out for 2026: full amount at net income up to 200,000, falling in a straight line to zero at 400,000. | Rate schedule | canada.ca | Effective 2026-01-01 |
| Ontario tax reduction for 2026 (no dependants): tax and surtax are reduced by the lesser of that amount and twice the basic reduction amount minus it. | Rate schedule | canada.ca | Effective 2026-01-01 |
| British Columbia tax reduction for 2026 (BC announcement of 17 February 2026): up to 690 at taxable income to 25,570, then falling at 3.56 percent of the excess until it reaches zero at 44,952. | Rate schedule | canada.ca | Effective 2026-01-01Corrected from the January 2026 payroll table (575, ending 41,722) to the July 2026 edition's annual (Option 2) formula: maximum 690, 3.56 percent, zero above 44,952. |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Total tax = federal bracket tax − federal BPA credit + Ontario bracket tax − Ontario BPA credit + surtax on Ontario tax + Ontario Health Premium
How it works
It subtracts any RRSP contribution and other deductions to reach taxable income, runs the federal and Ontario bracket tables over that figure, applies each basic personal amount as a non-refundable credit at that jurisdiction's lowest rate, then adds the Ontario surtax on the resulting Ontario basic tax and the stepped health premium on taxable income.
Where it is used
- Estimating income tax on an Ontario salary, bonus or self-employed profit
- Seeing what the Ontario surtax and health premium add on top of the bracket table
- Checking the combined marginal rate before taking on overtime or making an RRSP contribution
Worked example
On CA$90,000.00 of Ontario income with no deductions, federal tax is … and Ontario basic tax is …. The surtax adds … because the basic tax is still below the first surtax threshold, and the health premium adds …, so Ontario takes … in all. The combined bill is …, leaving … — an average rate of … and a combined marginal rate of …. Alberta would charge … of provincial tax on the same income, so measured against Ontario's total the gap is …, where a positive figure means Ontario is dearer.
What the Ontario income tax calculator does
The calculator estimates federal and Ontario tax on a year of income, including the two charges many calculators leave out: the Ontario surtax and the Ontario Health Premium. Enter an income and any deductions, and the tool reports the federal bill, the Ontario basic tax, the surtax, the health premium, the total, the average rate and the marginal rate on your next dollar.
Ontario’s published bracket table tells only part of the story, so a tool that stops at the brackets understates the bill for anyone on a professional salary.
Ontario tax is three charges
Basic tax is the Ontario bracket table applied to taxable income, less the Ontario basic personal amount as a credit at the lowest Ontario rate. At low incomes the Ontario tax reduction cuts it further. Separately, the federal basic personal amount shrinks once net income passes the start of the 29% federal bracket.
The surtax is a tax on the basic tax. Once basic tax passes a first threshold, 20% of the excess is added; once it passes a second, higher threshold, a further 36% of that excess is added. The two stack, so above the second threshold each extra dollar of basic tax carries 56 cents of surtax, and the effective top Ontario rate is well above the top bracket rate.
The Ontario Health Premium is a stepped schedule on taxable income, from nothing up to $900 a year: flat plateaus separated by short ramps of 6% below $48,000 and 25% above. A small raise inside a ramp can cost much more in premium than the same raise on a plateau. You can switch the premium off in the tool.
Thresholds, rates, brackets and steps are maintained parameters that follow the published figures as they are indexed.
A worked example
On $90,000 the federal tax is about $12,343, the Ontario basic tax about $5,370 with no surtax, and the health premium $750, for a total of $18,462 and an average rate of about 20.5%. The combined marginal rate is 29.65%: 20.5% federal plus 9.15% Ontario.
On $150,000 the Ontario basic tax is about $11,708 and the surtax adds about $2,712, with the multiplier at 1.56 and a combined marginal rate of about 43.4%. On $300,000 the surtax is about $13,375 and the marginal rate about 53.5%.
The surtax multiplier and your marginal rate
The surtax multiplier is what an extra dollar of Ontario basic tax is multiplied by: 1 below the first threshold, 1.2 between the two, and 1.56 above the second. It is applied to the Ontario bracket rate to give the Ontario marginal rate, and adding the federal bracket rate gives the combined marginal rate. Use that figure for overtime, a bonus, a second contract or an RRSP contribution. The average rate, total tax over gross income, is always lower and is the wrong number for those decisions.
Deductions come off income, credits come off tax
RRSP contributions and other deductions reduce income before the bracket tables apply. Both basic personal amounts are credits at each jurisdiction’s lowest rate, subtracted from tax. A deduction is worth your marginal rate; a credit is worth the same to everyone.
In Ontario a deduction goes further: a dollar of RRSP contribution saves federal tax, Ontario tax, the surtax on the Ontario tax it saved, and part of the health premium if it takes your taxable income below a step.
Comparing Ontario with another province
The comparison runs the provincial part of the calculation for another jurisdiction on the same taxable income: brackets less its basic personal amount, without surtaxes, premiums or sales taxes. Read it against the Ontario basic tax line.
Against Alberta, which has by far the largest basic personal amount in the country and no surtax, Alberta is lower at low incomes; at $30,000 its provincial tax is about $578 against Ontario’s $859. On basic tax alone Ontario is slightly lower through the middle and upper ranges, $5,370 against $5,954 at $90,000, but once Ontario’s surtax applies it costs far more at high incomes. Against British Columbia the two are close in the middle, and Ontario becomes more expensive once the surtax engages. Quebec charges considerably more provincial tax at almost every level, though it funds some services other provinces charge for separately, and Quebec filers get a federal abatement this comparison does not model.
Reading the result
The main figure is total income tax: federal plus Ontario basic tax plus surtax plus health premium. Income after tax is gross income less that total, and the monthly line divides it by twelve, before payroll contributions and before credits beyond the basic personal amounts.
All figures are an estimate from the published bracket tables, surtax thresholds, health premium schedule and basic personal amounts. They do not account for CPP or EI, dividend or capital gains treatment, or credits that depend on personal circumstances. This is not tax advice; check your assessment or speak to an accountant before acting on it.
About This Tool: Ontario Income Tax
Ontario income tax: use this tool to get an instant, accurate estimate. The figures follow official CRA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026 · Data last reviewed 2026-10-19
Frequently asked questions
What is the Ontario surtax and why is it not in the rate table?
Who pays the Ontario Health Premium?
Why is my Ontario marginal rate higher than the bracket rate?
Does the calculator include CPP and EI?
How does an RRSP contribution change the result?
Is the province comparison a full comparison?
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