Ontario
Marginal Rates 2018
This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
| Tax Brackets | Other Income | Capital Gain | Dividends1 | |
| Eligible2 | Ordinary3 | |||
| % | % | % | % | |
| ONTARIO | ||||
|---|---|---|---|---|
| $15,000 – $42,960 | 20.05 | 10.03 | 0.0 | 7.81 |
| $42,961 – $46,605 | 24.15 | 12.08 | 0.0 | 12.57 |
| $46,606 – 75,653 | 29.65 | 14.83 | 6.39 | 18.95 |
| $75,654 – $85,923 | 31.48 | 15.74 | 8.92 | 21.07 |
| $85,924 – $89,133 | 33.89 | 16.95 | 12.24 | 23.87 |
| $89,134 – $93,208 | 37.91 | 18.95 | 17.79 | 28.53 |
| $93,209 – $144,489 | 43.41 | 21.70 | 25.38 | 34.91 |
| $144,490 – $150,000 | 46.41 | 23.20 | 29.52 | 38.39 |
| $150,001 – $205,842 | 47.97 | 23.98 | 31.67 | 40.20 |
| $205,843 – $220,000 | 51.97 | 25.98 | 37.19 | 44.84 |
| $220,001 et plus | 53.53 | 26.76 | 39.34 | 46.65 |
| ALL PROVINCES | ||||
| Federal | ||||
| except Québec | 33.00 | 16.50 | 24.81 | 26.64 |
| Quebec only | 27.56 | 13.78 | 20.72 | 22.25 |
| Provincial4 | ||||
| Alberta | 48.00 | 24.00 | 31.71 | 41.64 |
| British Columbia | 49.80 | 24.90 | 34.20 | 43.73 |
| Prince Edward Island | 51.37 | 25.69 | 34.22 | 44.26 |
| Manitoba | 50.40 | 25.20 | 37.78 | 45.92 |
| New Brunswick | 53.30 | 26.65 | 33.51 | 46.88 |
| Nova Scotia | 54.00 | 27.00 | 41.58 | 47.33 |
| Nunavut | 44.50 | 22.25 | 33.08 | 36.78 |
| Ontario | 53.53 | 26.76 | 39.34 | 46.84 |
| Quebec | 53.31 | 26.65 | 39.895 | 43.836 |
| Saskatchewan | 47.75 | 23.88 | 29.64 | 39.60 |
| Newfoundland and Labrador | 51.30 | 25.65 | 42.61 | 43.81 |
| Northwest Territories | 47.05 | 23.53 | 28.33 | 35.98 |
| Yukon | 48.00 | 24.00 | 28.93 | 41.42 |
1 Rates applicable to actual dividends received (not grossed-up).
2 38% gross-up.
3 16% gross-up (17% in 2017; 15% as of 2019).
4 Combined rates, federal and provincial.
5 Rate applicable to dividends received after March 27, 2018 (39.83% for dividends received between January 1 and March 27, 2018).
6 Rate applicable to dividends received after March 27, 2018 (43.94% for dividends received between January 1 and March 27, 2018).
This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
Marginal Rates 2018
Ontario
