| TAX TABLE | |||||||
|---|---|---|---|---|---|---|---|
| Taxable Income $ | Tax | Effective Rate % | Marginal Rate | ||||
| Federal $ | Ontario $ | Total $ | Federal % | Ontario % | Total % | ||
| 10,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 11,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 |
| 12,000 | – | – | – | 0.00 | 0.00 | 1.28 | 1.28 |
| 13,000 | – | 13 | 13 | 0.10 | 0.00 | 5.05 | 5.05 |
| 14,000 | – | 63 | 63 | 0.45 | 0.00 | 5.05 | 5.05 |
| 15,000 | – | 114 | 114 | 0.76 | 0.00 | 5.05 | 5.05 |
| 16,000 | – | 164 | 164 | 1.03 | 12.63 | 5.05 | 17.68 |
| 17,000 | 126 | 215 | 341 | 2.01 | 14.50 | 5.05 | 19.55 |
| 18,000 | 271 | 265 | 536 | 2.98 | 14.50 | 5.05 | 19.55 |
| 19,000 | 416 | 316 | 732 | 3.85 | 14.50 | 5.05 | 19.55 |
| 20,000 | 561 | 366 | 927 | 4.64 | 14.50 | 5.05 | 19.55 |
| 21,000 | 706 | 417 | 1,123 | 5.35 | 14.50 | 5.05 | 19.55 |
| 22,000 | 851 | 467 | 1,318 | 5.99 | 14.50 | 5.05 | 19.55 |
| 23,000 | 996 | 518 | 1,514 | 6.58 | 14.50 | 5.05 | 19.55 |
| 24,000 | 1,141 | 568 | 1,709 | 7.12 | 14.50 | 5.05 | 19.55 |
| 25,000 | 1,286 | 619 | 1,905 | 7.62 | 14.50 | 5.05 | 19.55 |
| 26,000 | 1,431 | 669 | 2,100 | 8.08 | 14.50 | 5.05 | 19.55 |
| 27,000 | 1,576 | 720 | 2,296 | 8.50 | 14.50 | 5.05 | 19.55 |
| 28,000 | 1,721 | 770 | 2,491 | 8.90 | 14.50 | 5.05 | 19.55 |
| 29,000 | 1,866 | 821 | 2,687 | 9.27 | 14.50 | 5.05 | 19.55 |
| 30,000 | 2,011 | 871 | 2,882 | 9.61 | 14.50 | 5.05 | 19.55 |
| 31,000 | 2,156 | 922 | 3,078 | 9.93 | 14.50 | 5.05 | 19.55 |
| 32,000 | 2,301 | 972 | 3,273 | 10.23 | 14.50 | 5.05 | 19.55 |
| 33,000 | 2,446 | 1,023 | 3,469 | 10.51 | 14.50 | 5.05 | 19.55 |
| 34,000 | 2,591 | 1,073 | 3,664 | 10.78 | 14.50 | 5.05 | 19.55 |
| 35,000 | 2,736 | 1,124 | 3,860 | 11.03 | 14.50 | 5.05 | 19.55 |
| 36,000 | 2,881 | 1,174 | 4,055 | 11.27 | 14.50 | 5.05 | 19.55 |
| 37,000 | 3,026 | 1,225 | 4,251 | 11.49 | 14.50 | 5.05 | 19.55 |
| 38,000 | 3,171 | 1,275 | 4,446 | 11.70 | 14.50 | 5.05 | 19.55 |
| 39,000 | 3,316 | 1,326 | 4,642 | 11.90 | 14.50 | 5.05 | 19.55 |
| 40,000 | 3,461 | 1,376 | 4,837 | 12.09 | 14.50 | 5.05 | 19.55 |
| 41,000 | 3,606 | 1,427 | 5,033 | 12.28 | 14.50 | 5.05 | 19.55 |
| 42,000 | 3,751 | 1,477 | 5,228 | 12.45 | 14.50 | 5.05 | 19.55 |
| 43,000 | 3,896 | 1,528 | 5,424 | 12.61 | 14.50 | 5.05 | 19.55 |
| 44,000 | 4,041 | 1,578 | 5,619 | 12.77 | 14.50 | 5.05 | 19.55 |
| 45,000 | 4,186 | 1,629 | 5,815 | 12.92 | 14.50 | 5.05 | 19.55 |
| 46,000 | 4,331 | 1,679 | 6,010 | 13.07 | 14.50 | 5.05 | 19.55 |
| 47,000 | 4,476 | 1,730 | 6,206 | 13.20 | 14.50 | 5.05 | 19.55 |
| 48,000 | 4,621 | 1,780 | 6,401 | 13.34 | 14.50 | 5.05 | 19.55 |
| 49,000 | 4,766 | 1,831 | 6,597 | 13.46 | 14.50 | 5.05 | 19.55 |
| 50,000 | 4,911 | 1,881 | 6,792 | 13.59 | 14.50 | 5.05 | 19.55 |
| 51,000 | 5,056 | 1,932 | 6,988 | 13.70 | 14.50 | 5.05 | 19.55 |
| 52,000 | 5,201 | 1,982 | 7,183 | 13.81 | 14.50 | 5.52 | 20.02 |
| 53,000 | 5,346 | 2,037 | 7,383 | 13.93 | 14.50 | 9.15 | 23.65 |
| 54,000 | 5,491 | 2,129 | 7,620 | 14.11 | 14.50 | 9.15 | 23.65 |
| 55,000 | 5,636 | 2,220 | 7,856 | 14.28 | 14.50 | 9.15 | 23.65 |
| 56,000 | 5,781 | 2,312 | 8,093 | 14.45 | 14.50 | 9.15 | 23.65 |
| 57,000 | 5,926 | 2,403 | 8,329 | 14.61 | 18.25 | 9.15 | 27.40 |
| 58,000 | 6,109 | 2,495 | 8,604 | 14.83 | 20.50 | 9.15 | 29.65 |
| 59,000 | 6,314 | 2,586 | 8,900 | 15.09 | 20.50 | 9.15 | 29.65 |
| 60,000 | 6,519 | 2,678 | 9,197 | 15.33 | 20.50 | 9.15 | 29.65 |
| 61,000 | 6,724 | 2,769 | 9,493 | 15.56 | 20.50 | 9.15 | 29.65 |
| 62,000 | 6,929 | 2,861 | 9,790 | 15.79 | 20.50 | 9.15 | 29.65 |
| 63,000 | 7,134 | 2,952 | 10,086 | 16.01 | 20.50 | 9.15 | 29.65 |
| 64,000 | 7,339 | 3,044 | 10,383 | 16.22 | 20.50 | 9.15 | 29.65 |
| 65,000 | 7,544 | 3,135 | 10,679 | 16.43 | 20.50 | 9.15 | 29.65 |
| 66,000 | 7,749 | 3,227 | 10,976 | 16.63 | 20.50 | 9.15 | 29.65 |
| 67,000 | 7,954 | 3,318 | 11,272 | 16.82 | 20.50 | 9.15 | 29.65 |
| 68,000 | 8,159 | 3,410 | 11,569 | 17.01 | 20.50 | 9.15 | 29.65 |
| 69,000 | 8,364 | 3,501 | 11,865 | 17.20 | 20.50 | 9.15 | 29.65 |
| 70,000 | 8,569 | 3,593 | 12,162 | 17.37 | 20.50 | 9.15 | 29.65 |
| 71,000 | 8,774 | 3,684 | 12,458 | 17.55 | 20.50 | 9.15 | 29.65 |
| 72,000 | 8,979 | 3,776 | 12,755 | 17.71 | 20.50 | 9.15 | 29.65 |
| 73,000 | 9,184 | 3,867 | 13,051 | 17.88 | 20.50 | 9.15 | 29.65 |
| 74,000 | 9,389 | 3,959 | 13,348 | 18.04 | 20.50 | 9.15 | 29.65 |
| 75,000 | 9,594 | 4,050 | 13,644 | 18.19 | 20.50 | 9.15 | 29.65 |
| 80,000 | 10,619 | 4,508 | 15,127 | 18.91 | 20.50 | 9.15 | 29.65 |
| 85,000 | 11,644 | 4,965 | 16,609 | 19.54 | 20.50 | 9.15 | 29.65 |
| 90,000 | 12,669 | 5,423 | 18,092 | 20.10 | 20.50 | 9.83 | 30.33 |
| 95,000 | 13,694 | 5,915 | 19,609 | 20.64 | 20.50 | 10.98 | 31.48 |
| 100,000 | 14,719 | 6,464 | 21,183 | 21.18 | 20.50 | 10.98 | 31.48 |
| 105,000 | 15,744 | 7,013 | 22,757 | 21.67 | 20.50 | 17.41 | 37.91 |
| 110,000 | 16,769 | 7,675 | 24,444 | 22.22 | 20.78 | 13.24 | 34.02 |
| 115,000 | 17,808 | 8,545 | 26,353 | 22.92 | 26.00 | 17.41 | 43.41 |
| 120,000 | 19,108 | 9,416 | 28,524 | 23.77 | 26.00 | 17.41 | 43.41 |
| 125,000 | 20,408 | 10,286 | 30,694 | 24.55 | 26.00 | 17.41 | 43.41 |
| 130,000 | 21,708 | 11,156 | 32,864 | 25.28 | 26.00 | 17.41 | 43.41 |
| 140,000 | 24,308 | 12,897 | 37,205 | 26.58 | 26.00 | 17.41 | 43.41 |
| 150,000 | 26,908 | 14,638 | 41,546 | 27.70 | 26.00 | 18.97 | 44.97 |
| 160,000 | 29,508 | 16,535 | 46,043 | 28.78 | 26.00 | 18.97 | 44.97 |
| 170,000 | 32,108 | 18,432 | 50,540 | 29.73 | 28.44 | 18.97 | 47.41 |
| 180,000 | 34,778 | 20,329 | 55,107 | 30.61 | 29.31 | 18.97 | 48.28 |
| 190,000 | 37,708 | 22,226 | 59,934 | 31.54 | 29.31 | 18.97 | 48.28 |
| 200,000 | 40,639 | 24,123 | 64,762 | 32.38 | 29.31 | 19.91 | 49.22 |
| 250,000 | 55,291 | 34,076 | 89,367 | 35.75 | 32.75 | 20.53 | 53.28 |
| 300,000 | 71,665 | 44,341 | 116,006 | 38.67 | 33.00 | 20.53 | 53.53 |
| 350,000 | 88,165 | 54,606 | 142,771 | 40.79 | 33.00 | 20.53 | 53.53 |
| 400,000 | 104,665 | 64,870 | 169,535 | 42.38 | 33.00 | 20.53 | 53.53 |
Marginal rate applies on each dollar of additional income.
Federal
- Basic personal credit of $2,339 (gradually reduced when income is greater than $177,882, up to a minimum credit of $2,108).
- Indexation rate of 2.7%.
Ontario
- This table does not take into account the low-income tax reduction.
- Basic personal credit of $644.
- Indexation rate of 2.8%.
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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