Ontario Tax Brackets 2025
Ontario's 2025 provincial income tax rates and Basic Personal Amount, with the 2024 figures alongside for comparison. These are provincial rates only — federal tax applies on top of every bracket below. To see everything at once, use the income tax calculator, or see every province's 2025 table on the Canada tax brackets hub.
Rate range
5.05% – 13.16%
Bands
5
Basic personal amount
$12,747
Top marginal rate
13.16%
Ontario tax brackets 2025
Rates are marginal — each one applies only to the slice of taxable income inside its own band. The 2024 column shows what each band applied to last year.
| 2025 taxable income | Rate | 2024 band |
|---|---|---|
| $0 to $52,886 | 5.05% | $0 to $51,446 @ 5.05% |
| $52,886 to $105,775 | 9.15% | $51,446 to $102,894 @ 9.15% |
| $105,775 to $150,000 | 11.16% | $102,894 to $150,000 @ 11.16% |
| $150,000 to $220,000 | 12.16% | $150,000 to $220,000 @ 12.16% |
| over $220,000 | 13.16% | over $220,000 @ 13.16% |
Basic personal amount $12,747 for 2025, credited at 5.05%. (2024: $12,399).
Plus a surtax on provincial tax owing: 20% above $5,710 and a further 36% above $7,307 — which is why the effective top rate here is higher than the headline 13.16%.
Plus an income-tested health premium, up to $900 a year, collected through the tax system but separate from the bracket rates above.
A basic tax reduction of up to $588 can eliminate provincial tax entirely at low incomes.
Ontario tax at common incomes (2025)
Provincial tax only — federal tax, CPP and EI are separate. See the federal-stacking section below for the other half of the bill.
| Gross income | Ontario tax | Effective rate |
|---|---|---|
| $50,000 | $2,481 | 4.9626% |
| $75,000 | $4,800 | 6.4006% |
| $100,000 | $7,214 | 7.2135% |
| $150,000 | $15,388 | 10.2589% |
| $250,000 | $34,976 | 13.9904% |
Worked example: $75,000 in Ontario (2025)
Slice-by-slice, the way Ontario actually calculates it. Excludes any health premium.
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| $0 to $52,886 | 5.05% | $52,886 | $2,671 |
| $52,886 to $105,775 | 9.15% | $22,114 | $2,023 |
| Gross tax | $4,694 | ||
| Less: BPA credit ($12,747 @ 5.05%) | −$644 | ||
| Ontario provincial tax | $4,050 | ||
Federal tax stacks on top (2025)
Every Ontario resident also pays federal tax on the same income, using the table below. To see the combined federal + provincial bill at one income, use the income tax calculator.
| 2025 taxable income | Federal rate |
|---|---|
| $0 to $57,375 | 14.5% |
| $57,375 to $114,750 | 20.5% |
| $114,750 to $177,882 | 26% |
| $177,882 to $253,414 | 29% |
| over $253,414 | 33% |
Federal Basic Personal Amount $16,129, credited at 14.5%.
Frequently asked questions
What are the Ontario tax brackets for 2025?
Ontario's 2025 rates run from 5.05% to 13.16% across 5 bands: 5.05% on $0 to $52,886, 9.15% on $52,886 to $105,775, 11.16% on $105,775 to $150,000, 12.16% on $150,000 to $220,000, 13.16% on over $220,000. Its Basic Personal Amount is $12,747, credited at 5.05%. These are provincial rates only — federal tax applies on top.
What is the top marginal tax rate in Ontario?
The headline top rate is 13.16%, starting at $220,000 of taxable income. But Ontario also levies a surtax on provincial tax owing — 20% above $5,710 of tax and a further 36% above $7,307 — so a taxpayer past both thresholds faces an effective top marginal rate around 20.5296%, not 13.16%.
How much provincial tax do you pay on $100,000 in Ontario?
Ontario provincial tax on a $100,000 taxable income is $6,464 for 2025 — an effective provincial rate of 7.2135%. Federal tax, CPP and EI are separate and come off on top of this.
Did the Ontario tax brackets change from 2024 to 2025?
Yes — Ontario's 2025 table differs from 2024: the Basic Personal Amount moved from $12,399 to $12,747.
What is the Ontario basic personal amount for 2025?
The Ontario Basic Personal Amount (BPA) for 2025 is $12,747 — the income you can earn before provincial tax applies. It works as a non-refundable credit: the amount is multiplied by 5.05% (Ontario's lowest bracket rate) and subtracted from tax owing, rather than being deducted from income directly.
Does Ontario have a health premium on top of income tax?
Yes. Ontario charges an income-tested Health Premium alongside income tax, rising in steps to a maximum of $900 a year at higher incomes. It's collected through the tax system but is separate from the bracket rates above — the provincial tax lines in this page's tables and worked example exclude it.