TaxTips.ca - Ontario 2010 and 2011 Personal Marginal Income Tax Rates

Ontario (ON) Personal Income Tax Brackets and Rates Before Surtax
2011 Taxable Income			2011 Tax Rates		2010 Taxable Income			2010 Tax Rates
first $37,774			5.05%		first $37,106			5.05%
over $37,774 up to $75,550			9.15%		over $37,106 up to $74,214			9.15%
over $75,550			11.16%		over $74,214			11.16%
Ontario (ON) Combined Federal & Provincial Tax Rates Including Surtaxes
2011 Taxable Income	2011 Marginal Tax Rates				2010 Taxable Income	2010 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 $37,774	20.05%	10.03%	-3.93%	2.77%	first $37,106	20.05%	10.03%	-6.23%	2.77%
over $37,774 up to $41,544	24.15%	12.08%	1.85%	7.90%	over $37,106 up to $40,970	24.15%	12.08%	-0.32%	7.90%
over $41,544 up to $66,514	31.15%	15.58%	11.72%	16.65%	over $40,970 up to $65,345	31.15%	15.58%	9.76%	16.65%
over $66,514 up to $75,550	32.98%	16.49%	12.50%	17.81%	over $65,345 up to $74,214	32.98%	16.49%	10.55%	17.81%
over $75,550 up to $78,361	35.39%	17.70%	15.90%	20.82%	over $74,214 up to $76,986	35.39%	17.70%	14.02%	20.82%
over $78,361 up to $83,088	39.41%	19.70%	18.32%	23.82%	over $76,986 up to $81,941	39.41%	19.70%	16.49%	23.82%
over $83,088 up to $128,800	43.41%	21.70%	23.96%	28.82%	over $81,941 up to $127,021	43.41%	21.70%	22.25%	28.82%
over $128,800	46.41%	23.20%	28.19%	32.57%	over $127,021	46.41%	23.20%	26.57%	32.57%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount). Marginal tax rates above do not include the Ontario Health Premium, which increases the above rates by up to 25%.
ON Surtaxes
2011					2010
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			$ 4,078	$ 5,219	Surtax is on ON tax greater than			$ 4,006	$ 5,127
Person with only basic personal amount - surtax starts at taxable income of			$ 66,514	$ 78,361	Person with only basic personal amount - surtax starts at taxable income of			$ 65,345	$ 76,986
Note that the 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.

ON Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$9,104	5.05%				$8,943	5.05%
Federal Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	15.00%				$10,382	15.00%

Ontario -> Tax Rates -> 2010 and 2011 Tax Rates -> Ontario Personal Marginal Income Tax Rates

Ontario 2010 and 2011 Personal Income Tax Rates