Ontario

Tax table 2021

This document is up to date as of August 1, 2021 and reflects the status of legislation, including proposed amendments at this date.

Taxable Income Tax Effective Rate Marginal Rate
Federal Ontario Total Federal Ontario Total
$
10,000
11,000
12,000
13,000
$



$

6
57
107
$

6
57
107
%
0.00
0.06
0.47
0.82
%
0.00
0.00
0.00
2.88
%
0.61
5.05
5.05
5.05
%
0.61
5.05
5.05
7.93
14,000
15,000
16,000
17,000
29
179
329
479
158
208
259
309
187
387
587
788
1.33
2.58
3.67
4.63
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
18,000
19,000
20,000
21,000
629
779
929
1,079
360
410
461
511
988
1,189
1,389
1,590
5.49
6.26
6.95
7.57
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
22,000
23,000
24,000
25,000
1,229
1,379
1,529
1,679
562
612
663
713
1,790
1,991
2,191
2,392
8.14
8.66
9.13
9.57
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
26,000
27,000
28,000
29,000
1,829
1,979
2,129
2,279
764
814
865
915
2,592
2,793
2,993
3,194
9.97
10.34
10.69
11.01
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
30,000
31,000
32,000
33,000
2,429
2,579
2,729
2,879
966
1,016
1,067
1,117
3,394
3,595
3,795
3,996
11.31
11,60
11.86
12.11
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
34,000
35,000
36,000
37,000
3,029
3,179
3,329
3,479
1,168
1,218
1,269
1,319
4,196
4,397
4,597
4,798
12.34
12.56
12.77
12.97
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
38,000
39,000
40,000
41,000
3,629
3,779
3,929
4,079
1,370
1,420
1,471
1,521
4,998
5,199
5,399
5,600
13.15
13.33
13.50
13.66
15.00
15.00
15.00
15.00
5.05
5.05
5.05
5.05
20.05
20.05
20.05
20.05
42,000
43,000
44,000
45,000
4,229
4,379
4,529
4,679
1,572
1,622
1,673
1,723
5,800
6,001
6,201
6,402
13.81
13.96
14.09
14.23
15.00
15.00
15.00
15.00
5.05
5.05
5.05
8.57
20.05
20.05
20.05
23.57
46,000
47,000
48,000
49,000
4,829
4,979
5,129
5,279
1,809
1,900
1,992
2,083
6,638
6,879
7,121
7,362
14.43
14.64
14.83
15.02
15.00
15.00
15.00
20.39
9.15
9.15
9.15
9.15
24.15
24.15
24.15
29.54
50,000
51,000
52,000
53,000
5,483
5,688
5,893
6,098
2,175
2,266
2,358
2,449
7,657
7,954
8,250
8,547
15.31
15.60
15.87
16.13
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
54,000
55,000
56,000
57,000
6,303
6,508
6,713
6,918
2,541
2,632
2,724
2,815
8,843
9,140
9,436
9,733
16.38
16.62
16.85
17.08
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
58,000
59,000
60,000
61,000
7,123
7,328
7,533
7,738
2,907
2,998
3,090
3,181
10,029
10,326
10,622
10,919
17.29
17.50
17.70
17.90
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
62,000
63,000
64,000
65,000
7,943
8,148
8,353
8,558
3,273
3,364
3,456
3,547
11,215
11,512
11,808
12,105
18.09
18.27
18.45
18.62
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
66,000
67,000
68,000
69,000
8,763
8,968
9,173
9,378
3,639
3,730
3,822
3,913
12,401
12,698
12,994
13,291
18.79
18.95
19.11
19.26
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
70,000
71,000
72,000
73,000
9,583
9,788
9,993
10,198
4,005
4,096
4,188
4,279
13,587
13,884
14,180
14,477
19.41
19.55
19.70
19.83
20.50
20.50
20.50
20.50
9.15
9.15
9.15
9.15
29.65
29.65
29.65
29.65
74,000
75,000
80,000
85,000
10,403
10,608
11,633
12,658
4,371
4,462
4,929
5,478
14,773
15,070
16,562
18,136
19.96
20.09
20.70
21.34
20.50
20.50
20.50
20.50
9.15
9.33
10.98
10.98
29.65
29.83
31.48
31.48
90,000
95,000
100, 000
105,000
13,683
14,708
15,841
17,141
6,027
6,744
7,614
8,485
19,710
21,451
23,455
25,625
21.90
22.58
23.45
24.40
20.50
22.66
26.00
26.00
14.33
17.41
17.41
17.41
34.83
40.07
43.41
43.41
110,000
115,000
120,000
125,000
18,441
19,741
21,041
22,341
9,355
10,225
11,096
11,966
27,795
29,966
32,136
34,307
25.27
26.06
26.78
27.45
26.00
26.00
26.00
26.00
17.41
17.41
17.41
17.41
43.41
43.41
43.41
43.41
130,000
140,000
150,000
160,000
23,641
26,241
28,841
31,707
12,837
14,578
16,319
18,216
36,477
40,818
45,159
49,923
28.06
29.16
30.11
31.20
26.00
26.00
28.67
29.32
17.41
17.41
18.97
18.97
43.41
43.41
47.64
48.29
170,000
180,000
190,000
200,000
34,639
37,572
40,504
43,436
20,113
22,010
23,907
25,804
54,752
59,581
64,410
69,240
32.21
33.10
33.90
34.62
29.32
29.32
29.32
31.79
18.97
18.97
18.97
19.91
48.29
48.29
48.29
51.70
250,000
300,000
350,000
400,000
59,329
75,829
92,329
108,829
35,756
46,021
56,286
66,551
95,085
121,850
148,615
175,380
38.03
40.62
42.46
43.84
33.00
33.00
33.00
33.00
20.53
20.53
20.53
20.53
53.53
53.53
53.53
53.53

Marginal rate applies on each dollar of additional income.

Federal

1) Basic personal credit of $2,071 (gradually reduced when income is greater than $151,978, minimum of $1,863).
2) Indexation rate of 1%.

Ontario

1) This table does not take into account the low income tax reduction.
2) Basic personal credit of $549.
3) Indexation rate of 0.9%.

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