Personal income tax · 2024
2024 Ontario personal tax rates
Ontario personal income tax
Personal income tax · Provincial / territorial · Ontario · 2024
| Taxable income | Rate |
|---|---|
| $0 – $51,446 | 5.05% |
| $51,446 – $102,894 | 9.15% |
| $102,894 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| $220,000 and over | 13.16% |
Ontario combined federal and provincial personal income tax
Personal income tax · Combined federal and provincial / territorial · Ontario · 2024
| Taxable income | Ordinary | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|
| $0 – $51,446 | 20.05% | 10.03% | -6.86% | 9.24% |
| $51,446 – $55,867 | 24.15% | 12.08% | -1.20% | 13.95% |
| $55,867 – $90,599 | 29.65% | 14.83% | 6.39% | 20.28% |
| $90,599 – $102,894 | 31.48% | 15.74% | 8.92% | 22.38% |
| $102,894 – $106,732 | 33.89% | 16.95% | 12.24% | 25.16% |
| $106,732 – $111,733 | 37.91% | 18.95% | 17.79% | 29.78% |
| $111,733 – $150,000 | 43.41% | 21.70% | 25.38% | 36.10% |
| $150,000 – $173,205 | 44.97% | 22.48% | 27.53% | 37.90% |
| $173,205 – $220,000 | 48.29% | 24.14% | 32.11% | 41.71% |
| $220,000 – $246,752 | 49.85% | 24.92% | 34.26% | 43.50% |
| $246,752 and over | 53.53% | 26.76% | 39.34% | 47.74% |
Ontario Health Premium
Not in the combined rates above.
| Taxable income | Premium |
|---|---|
| $20,000 or less | $0 |
| Over $20,000 to $36,000 | Lesser of $300 or 6% of income over $20,000 |
| Over $36,000 to $48,000 | Lesser of $450 or $300 + 6% of income over $36,000 |
| Over $48,000 to $72,000 | Lesser of $600 or $450 + 25% of income over $48,000 |
| Over $72,000 to $200,000 | Lesser of $750 or $600 + 25% of income over $72,000 |
| Over $200,000 | Lesser of $900 or $750 + 25% of income over $200,000 |
Ontario surtax is in the combined table: 20% from $90,599 and an additional 36% from $106,732.
Combined ordinary rates in the fourth federal bracket include the federal basic personal amount clawback (about 0.32 percentage points in 2024). The statutory federal table shows the CRA rate of 29%.
Ontario tax applies to taxable income at 5.05% through 13.16%. A surtax applies to the Ontario tax. The combined table shows the surtax at $94,907 and at $111,814. The Health Premium is a different tax on taxable income. The combined table does not include the Health Premium.
See all jurisdictions on the 2024 personal rates hub.