Ontario -> Tax Rates -> 2018 & 2019 Marginal Tax Rates -> Ontario Personal Income Tax Rates

Ontario 2019 and 2018 Personal Marginal Income Tax Rates

The Federal tax brackets and personal amounts are increased for 2019 by an indexation factor of 1.022, and the Ontario brackets and amounts are increased by an indexation factor of 1.022, except for the $150,000 and $220,000 bracket amounts, which are not indexed for inflation. The indexation factors, tax brackets and tax rates have been confirmed to Canada Revenue Agency information.

The gross-up rates for 2018 and 2019 for non-eligible dividends were revised to 16% and 15%, as announced in the October 24, 2017 Fall Economic Statement. The 2018 and 2019 marginal tax rates for non-eligible dividends reflect the changes in the non-eligible dividend tax credit rate included in Bill 57, Restoring Trust, Transparency and Accountability Act, 2018, tabled November 15, 2018 re the Ontario 2018 Fall Economic Statement. For more information see see Ontario dividend tax credits.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Ontario Personal Income Tax Brackets and Tax Rates
2019 Taxable Income	2019 Tax Rates				2018 Taxable Income	2018 Tax Rates
first $43,906	5.05%				first $42,960	5.05%
over $43,906 up to $87,813	9.15%				over $42,960 up to $85,923	9.15%
over $87,813 up to $150,000	11.16%				over $85,923 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
2019 Taxable Income	2019 Marginal Tax Rates				2018 Taxable Income	2018 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible	Non-Eligible		Other Income	Capital Gains	Eligible	Non-Eligible
first $43,906	20.05%	10.03%	-6.86%	8.89%	first $42,960	20.05%	10.03%	-6.86%	7.81%
over $43,906 up to $47,630	24.15%	12.08%	-1.20%	13.61%	over $42,960 up to $46,605	24.15%	12.08%	-1.20%	12.57%
over $47,630 up to $77,313	29.65%	14.83%	6.39%	19.93%	over $46,605 up to $75,657	29.65%	14.83%	6.39%	18.95%
over $77,313 up to $87,813	31.48%	15.74%	8.92%	22.04%	over $75,657 up to $85,923	31.48%	15.74%	8.92%	21.07%
over $87,813 up to $91,101	33.89%	16.95%	12.24%	24.81%	over $85,923 up to $89,131	33.89%	16.95%	12.24%	23.87%
over $91,101 up to $95,259	37.91%	18.95%	17.79%	29.43%	over $89,131 up to $93,208	37.91%	18.95%	17.79%	28.53%
over $95,259 up to $147,667	43.41%	21.70%	25.38%	35.76%	over $93,208 up to $144,489	43.41%	21.70%	25.38%	34.91%
over $147,667 up to $150,000	46.41%	23.20%	29.52%	39.21%	over $144,489 up to $150,000	46.41%	23.20%	29.52%	38.39%
over $150,000 up to $210,371	47.97%	23.98%	31.67%	41.00%	over $150,000 up to $205,842	47.97%	23.98%	31.67%	40.20%
over $210,371 up to $220,000	51.97%	25.98%	37.19%	45.60%	over $205,842 up to $220,000	51.97%	25.98%	37.19%	44.84%
over $220,000	53.53%	26.76%	39.34%	47.40%	over $220,000	53.53%	26.76%	39.34%	46.65%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15% in 2019, and 16% in 2018. The surtax is calculated before deducting dividend tax credits. For more information see Ontario dividend tax credits. Marginal tax rates do not include the Ontario Health Premium, which increases the above rates by up to 25%.
Ontario Surtaxes
2019					2018
Surtax rate (included in above rates)			20%	36%	Surtax rate (included in above rates)			20%	36%
Surtax is on ON tax greater than			$4,740	$6,067	Surtax is on ON tax greater than			$4,638	$5,936
Person with only basic personal amount - surtax starts at taxable income of			$77,313	$91,101	Person with only basic personal amount - surtax starts at taxable income of			$75,657	$89,131
The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%. The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56). Surtaxes are calculated before deducting dividend tax credits.
Ontario Basic Personal Amount
2019 Personal Amount	2019 Tax Rate				2018 Personal Amount	2018 Tax Rate
$10,582	5.05%				$10,354	5.05%
Federal Basic Personal Amount
2019 Personal Amount	2019 Tax Rate				2018 Personal Amount	2018 Tax Rate
$12,069	15%				$11,809	15%

Revised: November 20, 2024