Ontario

Tax table 2018

This document is up to date as of August 31, 2018 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
$


29
179
$

33
83
134
$

33
112
312
%
0.00
0.30
0.93
2.40
%
0.00
2.87
15.00
15.00
%
3.26
5.05
5.05
5.05
%
3.26
7.92
20.05
20.05
14,000
15,000
16,000
17,000
329
479
629
779
184
235
285
336
513
713
914
1,114
3.66
4.76
5.71
6.55
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
929
1,079
1,229
1,379
386
437
487
538
1,315
1,515
1,716
1,916
7.30
7.98
8.58
9.13
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
1,529
1,679
1,829
1,979
588
639
689
740
2,117
2,317
2,518
2,718
9.62
10.08
10.49
10.87
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
2,129
2,279
2,429
2,579
790
841
891
942
2,919
3,119
3,320
3,520
11.23
11.55
11.86
12.14
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
2,729
2,879
3,029
3,179
992
1,043
1,093
1,144
3,721
3,921
4,122
4,322
12.40
12.65
12.88
13.10
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
3,329
3,479
3,629
3,779
1,194
1,245
1,295
1,346
4,523
4,723
4,924
5,124
13.30
13.50
13.68
13.85
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
3,929
4,079
4,229
4,379
1,396
1,447
1,497
1,548
5,325
5,525
5,726
5,926
14.01
14.17
14.31
14.45
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
4,529
4,679
4,829
4,979
1,598
1,650
1,742
1,833
6,127
6,329
6,570
6,812
14.59
14.72
14.93
15.14
15.00
15.00
15.00
15.00
5.21
9.15
9.15
9.15
20.21
24.15
24.15
24.15
46,000
47,000
48,000
49,000
5,129
5,300
5,505
5,710
1,925
2,016
2,108
2,199
7,053
7,317
7,613
7,910
15.33
15.57
15.86
16.14
17.17
20.50
20.50
20.50
9.15
9.15
9.15
9.15
26.32
29.65
29.65
29.65
50,000
51,000
52,000
53,000
5,915
6,120
6,325
6,530
2,291
2,382
2,474
2,565
8,206
8,503
8,799
9,096
16.41
16.67
16.92
17.16
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
6,735
6,940
7,145
7,350
2,657
2,748
2,840
2,931
9,392
9,689
9,985
10,282
17.39
17.62
17.83
18.04
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
7,555
7,760
7,965
8,170
3,023
3,114
3,206
3,297
10,578
10,875
11,171
11,468
18.24
18.43
18.62
18.80
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
8,375
8,580
8,785
8,990
3,389
3,480
3,572
3,663
11,764
12,061
12,357
12,654
18.97
19.14
19.31
19.47
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
9,195
9,400
9,605
9,810
3,755
3,846
3,938
4,029
12,950
13,247
13,543
13,840
19.62
19.77
19.92
20.06
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
10,015
10,220
10,425
10,630
4,121
4,212
4,313
4,423
14,136
14,433
14,738
15,053
20.19
20.33
20.47
20.62
20.50
20.50
20.50
20.50
9.15
10.08
11.00
11.00
29.65
30.58
31.50
31.50
74,000
75,000
80,000
85,000
10,835
11,040
12,065
13,090
4,533
4,643
5,193
5,818
15,368
15,683
17,258
18,908
20.77
20.91
21.57
22.25
20.50
20.50
20.50
20.50
11.00
11.00
12.50
13.50
31.50
31.50
33.00
34.00
90,000
95,000
100,000
105,000
14,115
15,239
16,539
17,839
6,493
7,288
8,163
9,038
20,608
22,527
24,702
26,877
22.90
23.71
24.70
25.60
22.47
26.00
26.00
26.00
15.90
17.50
17.50
17.50
38.37
43.50
43.50
43.50
110,000
115,000
120,000
125,000
19,139
20,439
21,739
23,039
9,913
10,788
11,663
12,538
29,052
31,227
33,402
35,577
26.41
27.15
27.83
28.46
26.00
26.00
26.00
26.00
17.50
17.50
17.50
17.50
43.50
43.50
43.50
43.50
130,000
140,000
150,000
160,000
24,339
26,939
29,704
32,604
13,413
15,163
16,913
18,813
37,752
42,102
46,617
51,417
29.04
30.07
31.08
32.14
26.00
27.65
29.00
29.00
17.50
17.50
19.00
19.00
43.50
45.15
48.00
48.00
170,000
180,000
190,000
200,000
35,504
38,404
41,304
44,204
20,713
22,613
24,513
26,413
56,217
61,017
65,817
70,617
33.07
33.90
34.64
35.31
29.00
29.00
29.00
32.53
19.00
19.00
19.00
19.92
48.00
48.00
48.00
52.45
250,000
300,000
350,000
400,000
60,471
76,971
93,471
109,971
36,372
46,637
56,902
67,167
96,843
123,608
150,373
177,138
38.74
41.20
42.96
44.28
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 $1,771.
2) Indexation rate of 1.5%.

Ontario

1) This table does not take into account the low income tax reduction.
2) Basic personal credit of $523.
3) Indexation rate of 1.8%.

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