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
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