Ontario
Marginal Rates 2019
This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.
| Tax Brackets | Other Income | Capital Gain | Dividends1 | |
| Eligible2 | Ordinary3 | |||
| % | % | % | % | |
| ONTARIO | ||||
|---|---|---|---|---|
| $15,000 – $43,906 | 20.05 | 10.03 | 0.0 | 8.89 |
| $43,907 – $47,630 | 24.15 | 12.08 | 0.0 | 13.61 |
| $47,631 – 77,317 | 29.65 | 14.83 | 6.39 | 19.93 |
| $77,318 – $87,813 | 31.48 | 15.74 | 8.92 | 21.04 |
| $87,814 – $91,098 | 33.89 | 16.95 | 12.24 | 24.81 |
| $91,099 – $95,259 | 37.91 | 18.95 | 17.79 | 29.43 |
| $95,260 – $147,667 | 43.41 | 21.70 | 25.38 | 35.76 |
| $147,668 – $150,000 | 46.41 | 23.20 | 29.52 | 39.21 |
| $150,001 – $210,371 | 47.97 | 23.98 | 31.67 | 41.00 |
| $210,372 – $220,000 | 51.97 | 25.98 | 37.19 | 45.60 |
| $220,001 and over | 53.53 | 26.76 | 39.34 | 47.40 |
| ALL PROVINCES | ||||
| Federal | ||||
| For all provinces, except Québec | 33.00 | 16.50 | 24.81 | 27.57 |
| Quebec only | 27.56 | 13.78 | 20.72 | 23.02 |
| Provincial4 | ||||
| Alberta | 48.00 | 24.00 | 31.71 | 42.30 |
| British Columbia | 49.80 | 24.90 | 31.44 | 44.64 |
| Manitoba | 50.40 | 25.20 | 37.78 | 46.67 |
| New Brunswick | 53.30 | 26.65 | 33.51 | 47.75 |
| Newfoundland and Labrador | 51.30 | 25.65 | 42.61 | 44.59 |
| Northwest Territories | 47.05 | 23.53 | 28.33 | 36.82 |
| Nova Scotia | 54.00 | 27.00 | 41.58 | 48.27 |
| Nunavut | 44.50 | 22.25 | 33.08 | 37.79 |
| Ontario | 53.53 | 26.76 | 39.34 | 47.40 |
| Prince Edward Island | 51.37 | 25.69 | 34.22 | 45.23 |
| Quebec | 53.31 | 26.65 | 40.00 | 46.25 |
| Saskatchewan | 47.50 | 23.75 | 29.64 | 40.37 |
| Yukon | 48.00 | 24.00 | 28.93 | 42.17 |
1 Rates applicable to actual dividends received (not grossed-up). 2 38% gross-up. 3 15% gross-up since January 1, 2019 (16% in 2018). 4 Combined rates, federal and provincial
This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.
Marginal Rates 2019
Ontario
