Ontario

Tax table 2019

 

This document is up to date as of August 1, 2019 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
$



140
$

21
72
122
$

21
72
262
%
0.00
0.19
0.60
2.01
%
0.00
0.00
13.97
15.00
%
2.11
5.05
5.05
5.05
%
2.11
5.05
19.02
20.05
14,000
15,000
16,000
17,000
290
440
590
740
173
223
274
324
462
663
863
1,064
3.30
4.42
5.40
6.26
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
890
1,040
1,190
1,340
375
425
476
526
1,264
1,465
1,665
1,866
7.02
7.71
8.33
8.88
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
1,490
1,640
1,790
1,940
577
627
678
728
2,066
2,267
2,467
2,668
9.39
9.86
10.28
10.67
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
2,090
2,240
2,390
2,540
779
829
880
930
2,868
3,069
3,269
3,470
11.03
11.37
11.68
11.96
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
2,690
2,840
2,990
3,140
981
1,031
1,082
1,132
3,670
3,871
4,071
4,272
12.23
12.49
12.72
12.94
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
3,290
3,440
3,590
3,740
1,183
1,233
1,284
1,334
4,472
4,673
4,873
5,074
13.15
13.35
13.54
13.71
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
3,890
4,040
4,190
4,340
1,385
1,435
1,486
1,536
5,274
5,475
5,675
5,876
13.88
14.04
14.19
14.33
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
4,490
4,640
4,790
4,940
1,587
1,637
1,691
1,783
6,076
6,277
6,481
6,723
14.47
14.60
14.73
14.94
15.00
15.00
15.00
15.00
5.05
5.44
9.15
9.15
20.05
20.44
24.15
24.15
46,000
47,000
48,000
49,000
5,090
5,240
5,410
5,615
1,874
1,966
2,057
2,149
6,964
7,206
7,467
7,764
15.14
15.33
15.56
15.84
15.00
17.04
20.50
20.50
9.15
9.15
9.15
9.15
24.15
26.19
29.65
29.65
50,000
51,000
52,000
53,000
5,820
6,025
6,230
6,435
2,240
2,332
2,423
2,515
8,060
8,357
8,653
8,950
16.12
16.39
16.64
16.89
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
6,640
6,845
7,050
7,255
2,606
2,698
2,789
2,881
9,246
9,543
9,839
10,136
17.12
17.35
17.57
17.78
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
7,460
7,665
7,870
8,075
2,972
3,064
3,155
3,247
10,432
10,729
11,025
11,322
17.99
18.18
18.38
18.56
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
8,280
8,485
8,690
8,895
3,338
3,430
3,521
3,613
11,618
11,915
12,211
12,508
18.74
18.91
19.08
19.24
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
9,100
9,305
9,510
9,715
3,704
3,796
3,887
3,979
12,804
13,101
13,397
13,694
19.40
19.55
19.70
19.85
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
9,920
10,125
10,330
10,535
4,070
4,162
4,253
4,345
13,990
14,287
14,583
14,880
19.99
20.12
20.25
20.38
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
10,740
10,945
11,970
12,995
4,436
4,528
5,035
5,584
15,176
15,473
17,005
18,579
20.51
20.63
21.26
21.86
20.50
20.50
20.50
20.50
9.15
10.13
10.98
12.04
29.65
30.63
31.48
32.54
90,000
95,000
100,000
105,000
14,020
15,045
16,331
17,631
6,185
7,012
7,882
8,753
20,205
22,057
24,213
26,383
22.45
23.22
24.21
25.13
20.50
25.72
26.00
26.00
16.53
17.41
17.41
17.41
37.03
43.13
43.41
43.41
110,000
115,000
120,000
125,000
18,931
20,231
21,531
22,831
9,623
10,494
11,364
12,235
28,554
30,724
32,895
35,065
25.96
26.72
27.41
28.05
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
24,131
26,731
29,401
32,301
13,105
14,846
16,587
18,484
37,236
41,577
45,988
50,785
28.64
29.70
30.66
31.74
26.00
26.70
29.00
29.00
17.41
17.41
18.97
18.97
43.41
44.11
47.97
47.97
170,000
180,000
190,000
200,000
35,504
38,101
41,001
43,901
20,381
22,278
24,175
26,072
55,582
60,379
65,176
69,972
32.70
33.54
34.30
34.99
29.00
29.00
29.00
32.17
18.97
18.97
18.97
19.91
47.97
47.97
47.97
52.08
250,000
300,000
350,000
400,000
59,986
76,486
92,986
109,486
36,025
46,289
56,554
66,819
96,010
122,775
149,540
176,305
38.40
40.93
42.73
44.08
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 $1,810.
2) Indexation rate of 2.2%.

Ontario

1) This table does not take into account the low income tax reduction.
2) Basic personal credit of $534.
3) Indexation rate of 2.2%.

News and Insights on Tax