TaxTips.ca - Ontario 2013 and 2012 Personal Marginal Income Tax Rates

Ontario (ON) Personal Income Tax Brackets and Tax Rates Before Surtax
2013 Taxable Income			2013 Tax Rates		2012 Taxable Income			2012 Tax Rates
first $39,723			5.05%		first $39,020			5.05%
over $39,723 up to $79,448			9.15%		over $39,020 up to $78,043			9.15%
over $79,448 up to $509,000			11.16%		over $78,043 up to $500,000			11.16%
over $509,000			13.16%		over $500,000			12.16%
Ontario (ON) Combined Federal & Provincial Tax Brackets and Tax Rates Including Surtaxes
2013 Taxable Income	2013 Marginal Tax Rates				2012 Taxable Income	2012 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
			Eligible Dividends	Non-Eligible Dividends				Eligible Dividends	Non-Eligible Dividends
first $39,723	20.05%	10.03%	-1.89%	2.77%	first $39,020	20.05%	10.03%	-1.89%	2.77%
over $39,723 up to $43,561	24.15%	12.08%	3.77%	7.90%	over $39,020 up to $42,707	24.15%	12.08%	3.77%	7.90%
over $43,561 up to $69,963	31.15%	15.58%	13.43%	16.65%	over $42,707 up to $68,719	31.15%	15.58%	13.43%	16.65%
over $69,963 up to $79,448	32.98%	16.49%	14.19%	17.81%	over $68,719 up to $78,043	32.98%	16.49%	14.19%	17.81%
over $79,448 up to $82,422	35.39%	17.70%	17.52%	20.82%	over $78,043 up to $80,963	35.39%	17.70%	17.52%	20.82%
over $82,422 up to $87,123	39.41%	19.70%	19.88%	23.82%	over $80,963 up to $85,414	39.41%	19.70%	19.88%	23.82%
over $87,123 up to $135,054	43.41%	21.70%	25.40%	28.82%	over $85,414 up to $132,406	43.41%	21.70%	25.40%	28.82%
over $135,054 up to $509,000	46.41%	23.20%	29.54%	32.57%	over $132,406 up to $500,000	46.41%	23.20%	29.54%	32.57%
over $509,000	49.53%	24.76%	33.85%	36.47%	over $500,000	47.97%	23.98%	31.69%	34.52%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Marginal tax rates above do not include the Ontario Health Premium, which increases the above rates by up to 25%.
ON Surtaxes
2013					2012
ON surtax rate (included in above rates)			20%	36%	ON surtax rate (included in above rates)			20%	36%
Surtax is on ON tax greater than			$ 4,289	$ 5,489	Surtax is on ON tax greater than			$ 4,213	$ 5,392
Person with only basic personal amount - surtax starts at taxable income of			$ 69,963	$ 82,422	Person with only basic personal amount - surtax starts at taxable income of			$ 68,719	$ 80,963
Note that the 36% surtax is in addition to the 20% surtax, for a total surtax of 56%. The surtax increases the 2013 rate of 13.16% to 20.53% (13.16% x 1.56).

ON Basic Personal Amount
2013	Tax Rate				2012	Tax Rate
$9,574	5.05%				$9,405	5.05%
Federal Basic Personal Amount
2013	Tax Rate				2012	Tax Rate
$11,038	15.00%				$10,822	15.00%

Ontario -> Tax Rates -> 2012 and 2013 Marginal Tax Rates -> Ontario Personal Income Tax Rates

Ontario 2013 and 2012 Personal Marginal Income Tax Rates

Ontario (ON) Personal Income Tax Brackets and Tax Rates Before Surtax

Ontario (ON) Combined Federal & Provincial Tax Brackets and Tax Rates Including Surtaxes

Ontario (ON)
Personal Income Tax Brackets and Tax Rates Before Surtax

Ontario (ON)
Combined Federal & Provincial Tax Brackets and Tax Rates Including Surtaxes