Ontario Personal Income Tax Brackets and Tax Rates

2016 Taxable Income2016 Tax Rates
2015 Taxable Income
2015 Tax Rates
first $41,536
5.05%
first $40,922
5.05%
over $41,536 up to $83,075
9.15%
over $40,922 up to $81,847
9.15%
over $83,075 up to $150,000
11.16%
over $81,847 up to $150,000
11.16%
over $150,000 up to $220,000
12.16%
over $150,000 up to $220,000
12.16%
over $220,000
13.16%
over $220,000
13.16%

Combined Federal & Ontario Tax Brackets and Tax Rates Including Surtaxes

2016 Taxable Income

Other
Income
Capital
Gains
Eligible Dividends

Non-Eligible Dividends
first $41,536
20.05%
10.03%
-6.86%
6.13%
over $41,536 up to $45,282
24.15%
12.08%
-1.20%
10.93%
over $45,282 up to $73,145
29.65%
14.83%
6.39%
17.37%
over $73,145 up to $83,075
31.48%

15.74%
8.92%
19.51%
over $83,075 up to $86,176
33.89%

16.95%
12.24%
22.33%
over $86,176 up to $90,563
37.91%

18.95%
17.79%
27.03%
over $90,563 up to $140,388
43.41%

21.70%
25.38%
33.46%
over $140,388 up to $150,000
46.41%
23.20%
29.52%
36.97%
over $150,000 up to $200,000
47.97%

23.98%
31.67%
38.80%
over $200,000 up to $220,000
51.97%

25.98%
37.19%
43.48%
over $220,000
53.53%
26.76%
39.34%
45.30%