Combined marginal tax rates in Ontario for 2026
| Taxable income | Combined | Federal | Ontario |
|---|---|---|---|
| Up to $53,891 | 19.05% | 14.00% | 5.05% |
| $53,891 – $58,523 | 23.15% | 14.00% | 9.15% |
| $58,523 – $94,901 | 29.65% | 20.50% | 9.15% |
| $94,901 – $107,785 | 31.48% | 20.50% | 10.98% |
| $107,785 – $111,810 | 33.89% | 20.50% | 13.39% |
| $111,810 – $117,045 | 37.91% | 20.50% | 17.41% |
| $117,045 – $150,000 | 43.41% | 26.00% | 17.41% |
| $150,000 – $181,440 | 44.97% | 26.00% | 18.97% |
| $181,440 – $220,000 | 48.26% | 29.29% | 18.97% |
| $220,000 – $258,482 | 49.82% | 29.29% | 20.53% |
| Over $258,482 | 53.53% | 33.00% | 20.53% |
The Ontario rate includes the provincial surtax (20%, then 36% of basic Ontario tax). The Ontario Health Premium and the Ontario tax reduction can change the actual rate in some income ranges.
Combined marginal tax rates in Quebec for 2026
| Taxable income | Combined | Federal | Quebec |
|---|---|---|---|
| Up to $54,345 | 25.69% | 11.69% | 14.00% |
| $54,345 – $58,523 | 30.69% | 11.69% | 19.00% |
| $58,523 – $108,680 | 36.12% | 17.12% | 19.00% |
| $108,680 – $117,045 | 41.12% | 17.12% | 24.00% |
| $117,045 – $132,245 | 45.71% | 21.71% | 24.00% |
| $132,245 – $181,440 | 47.46% | 21.71% | 25.75% |
| $181,440 – $258,482 | 50.21% | 24.46% | 25.75% |
| Over $258,482 | 53.31% | 27.56% | 25.75% |
The federal rate reflects the 16.5% Quebec abatement. Between $181,440 and $258,482, it also includes the gradual reduction of the federal basic personal amount.
Marginal rate vs. average rate
Your marginal rate only applies to the portion of your income that falls within a given bracket. Moving into a higher bracket never lowers your after-tax income: only the income above the threshold is taxed at the higher rate. Your average rate is the total share of your income that goes to tax; it's always lower than your marginal rate.
What is the marginal rate used for?
- Evaluating a raise: at a 29.65% marginal rate, a $1,000 raise leaves you about $704 after tax (before payroll contributions).
- Estimating RRSP savings: each dollar you deduct saves you roughly your marginal rate. Use our RRSP tax savings calculator for a precise figure.
- Calculating take-home pay: see our Ontario and Quebec take-home pay calculators.
These rates apply to ordinary income (salary, interest). Dividends and capital gains are taxed at different rates.