Ontario Income Tax 2025: Brackets, Surtax, and How Much You'll Pay

Ontario has five provincial tax brackets for 2025, ranging from 5.05% to 13.16%. Combined with federal tax, the top marginal rate reaches approximately 53.53% on income over $253,414. But most Ontarians won’t come anywhere near that rate — your effective rate on a $75,000 salary works out to roughly 21.6%.

Here’s how Ontario’s provincial tax actually works, what you’ll pay at different income levels, and how it stacks up against other provinces.

Ontario’s 2025 Tax Brackets

Taxable Income	Provincial Rate
$0 - $51,446	5.05%
$51,446 - $102,894	9.15%
$102,894 - $150,000	11.16%
$150,000 - $220,000	12.16%
Over $220,000	13.16%

These are marginal rates — each rate only applies to the income within that bracket, not your entire income. If you earn $60,000, only the portion above $51,446 gets taxed at 9.15%. Everything below that is taxed at 5.05%.

Ontario’s basic personal amount for 2025 is $12,747. That’s the amount of income you can earn before any provincial tax kicks in. It works as a non-refundable tax credit, effectively making your first $12,747 tax-free at the provincial level.

Calculate your exact Ontario tax —>

The Ontario Surtax

Ontario adds a wrinkle that most other provinces don’t have: a surtax. This is an additional tax calculated on your basic provincial tax payable. It kicks in at higher income levels and effectively creates steeper rates than the bracket table suggests.

The surtax is calculated as:

• 20% of basic provincial tax exceeding approximately $5,315, plus
• 36% of basic provincial tax exceeding approximately $6,802

The surtax doesn’t apply until your provincial tax crosses those thresholds, which generally means it starts affecting you once your taxable income is somewhere above $90,000. At lower incomes, you won’t feel it at all. At higher incomes, it pushes your effective provincial rate higher than the bracket rate alone would suggest.

The exact thresholds and resulting amounts can be tricky to calculate by hand. Our Ontario income tax calculator handles the surtax math automatically.

Ontario Health Premium

There’s one more charge that catches people off guard: the Ontario Health Premium. It’s a separate levy that shows up on your tax return, calculated on a sliding scale based on your taxable income. It ranges from $0 (for income under $20,000) to $900 (for income over $200,000).

The Health Premium isn’t included in most tax bracket tables, and it’s not technically a “tax” — it’s a premium. But it’s collected through your tax return and it comes out of your pocket. At a $75,000 salary, you’re paying roughly $450 to $600 for the Health Premium on top of your income tax.

How Much Tax You’ll Actually Pay

Here are approximate totals for employment income in Ontario with no deductions beyond the basic personal amounts. These include federal tax, Ontario provincial tax, CPP contributions, and EI premiums.

Salary	Approx. Total Tax	Effective Rate
$50,000	~$8,800	~17.6%
$75,000	~$16,200	~21.6%
$100,000	~$24,400	~24.4%

At $50,000, nearly half of what you’re paying goes to CPP and EI rather than income tax. As your salary climbs, income tax takes a larger share of the total.

These numbers assume standard employment income with no RRSP contributions, no dependents, and no other credits beyond the basic personal amounts. Your actual number could be lower if you’re contributing to an RRSP, claiming childcare expenses, or taking other deductions.

Run your exact salary through the calculator —>

Ontario vs Other Provinces

How does Ontario compare? At a $75,000 salary, here’s where it sits relative to its closest comparisons:

Ontario vs Alberta at $75,000: Ontario: ~$16,200 total tax. Alberta: ~$15,100 total tax. Alberta saves you roughly $1,100 per year. Alberta has a lower provincial rate at this income level and no provincial surtax. It also has no provincial sales tax, which doesn’t show up in income tax calculations but affects your overall cost of living.

Ontario vs Quebec at $75,000: Ontario: ~$16,200 total tax. Quebec: ~$17,800 total tax. Quebec costs roughly $1,600 more per year. Quebec has higher provincial rates and its own provincial tax system (you file two separate returns). Quebec also has the QST instead of participating in the HST system. On the other hand, Quebec offers subsidized daycare and other social programs that may offset the higher taxes depending on your situation.

Ontario sits in the middle of the pack nationally. It’s not the lowest-tax province — that distinction goes to Alberta and some of the territories. But it’s well below Quebec, and comparable to British Columbia for most income ranges.

You can run side-by-side comparisons with our income tax calculator by switching provinces.

Filing as an Ontario Resident

Unlike Quebec residents, who must file a separate provincial return with Revenu Quebec, Ontario residents file a single tax return with the CRA. Your federal and Ontario provincial taxes are calculated together, and you make one payment (or receive one refund). The CRA handles the provincial portion and remits it to Ontario.

This means fewer forms, one filing deadline (April 30, 2026 for the 2025 tax year), and one point of contact if there are issues. It’s one of the administrative upsides of living in a province that participates in the federal tax collection system.

Reducing Your Ontario Tax Bill

A few strategies that have the largest impact:

RRSP contributions. Every dollar you contribute reduces your taxable income dollar-for-dollar. At a $75,000 salary, your marginal rate (federal + provincial combined) is around 29.65%. A $5,000 RRSP contribution saves you roughly $1,480 in tax.

Employment expenses. If you work from home, don’t overlook the home office deduction. Even a modest claim of $1,000 to $2,000 reduces your taxable income and the tax owing on it.

Ontario-specific credits. The Ontario Trillium Benefit combines the Ontario Sales Tax Credit, Ontario Energy and Property Tax Credit, and Northern Ontario Energy Credit. It’s income-tested and delivered as monthly payments. Lower-income earners and renters often qualify without realizing it — it’s calculated automatically when you file your return, but you do need to report your rent paid or property tax on your return.

See your full tax breakdown for Ontario —>

Related Guides

• 2025 Canadian Tax Brackets: Federal and Provincial Rates — Complete bracket tables for all provinces
• How Much Tax Do I Pay on My Salary in Canada? — Quick calculations for common salaries
• 9 Tax Changes for 2025 That Affect Your Return — CPP2 increase, capital gains changes, and more