Table I3 – Marginal Rates - ON 2025 | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table I3 – Marginal Rates – ON 2025

2- Ontario

Tax Brackets	Other Income %	Capital Gain %	Dividends¹
Tax Brackets	Other Income %	Capital Gain %	Eligible² %	Ordinary³ %
ONTARIO
$16,000 – $52,886	19.55	9.78	0.00	8.66
$52,887 – $57,375	23.65	11.83	0.00	13.38
$57,376 – $93,137	29.65	14.83	6.39	20.28
$93,138 – $105,775	31.48	15.74	8.92	22.38
$105,776 – $109,723	33.89	16.95	12.24	25.16
$109,724 – $114,750	37.91	18.95	17.79	29.78
$114,751 – $150,000	43.41	21.70	25.38	36.10
$150,001 – $177,882	44.97	22.48	27.53	37.90
$177,883 – $220,000	48.28	24.14	32.09	41.70
$220,001 – $253,414	49.84	24.92	34.25	43.49
$253,415 and over	53.53	26.76	39.34	47.74
ALL PROVINCES
Federal
For all provinces, except Quebec	33.00	16.50	24.81	27.57
Quebec only	27.56	13.78	20.72	23.02
Provincial⁴
Alberta	48.00	24.00	34.31	42.30
British Columbia	53.50	26.75	36.54	48.89
Manitoba	50.40	25.20	37.78	46.67
New Brunswick	52.50	26.25	32.40	46.83
Newfoundland and Labrador	54.80	27.40	46.20	48.96
Northwest Territories	47.05	23.53	28.33	36.82
Nova Scotia	54.00	27.00	41.58	49.99
Nunavut	44.50	22.25	33.08	37.79
Ontario	53.53	26.76	39.34	47.74
Prince Edward Island	52.00	26.00	36.54	47.92
Quebec	53.31	26.65	40.11	48.70
Saskatchewan	47.50	23.75	29.64	41.34
Yukon	48.00	24.00	28.93	44.04

¹ Rates applicable to actual dividends received (not grossed-up).

² 38% gross-up.

³ 15% gross-up.

⁴ Combined rates, federal and provincial.

Tax Table – Ontario 2025
See Tax Table – Ontario 2025
Table I2 – Main Non-Refundable Tax Credits - ON 2025
See Table I2 – Main Non-Refundable Tax Credits - ON 2025
Table I3 – Marginal Rates - ON 2025
See Table I3 – Marginal Rates - ON 2025
Table I4 – Tax Brackets - Ontario 2024
See Table I4 – Tax Brackets - Ontario 2024

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