Ontario Tax Information
Personal income tax, sales tax, government benefits, and official references for Ontario.
Ontario administers its personal income tax through CRA and applies an additional surtax on the higher provincial tax amounts — see the rates page below for details. The province uses the Harmonized Sales Tax (HST), which combines the federal GST with the provincial sales tax portion.
Personal income tax rates
Ontario has 5 provincial tax brackets in 2025. The provincial basic personal amount is $11,865, which reduces provincial tax by 5.05% of the amount (the first-bracket rate). The province applies a surtax on higher provincial tax amounts.
2025 Ontario Personal Income Tax Brackets
| Taxable income | Tax rate |
|---|---|
| Up to $51,446 | 5.05% |
| $51,446 – $102,894 | 9.15% |
| $102,894 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
Combined federal and Ontario marginal rates, and prior-year tables, are on the Federal Tax Brackets & Rates page.
Calculators
Our Detailed Income Tax Calculator supports Ontario — select Ontario (ON) in the province dropdown for live federal + provincial calculations using the 2025 brackets and credits shown above.
Tax credits
In addition to the federal non-refundable credits, Ontario offers its own set of provincial credits — including the provincial basic personal amount and the provincial dividend tax credit shown in our Non-Refundable Tax Credits page. Province-specific credits (such as caregiver and home-renovation credits) are administered separately by the province; see the official Ontario resources linked at the bottom of this page.
Sales and property tax
Sales tax in Ontario: HST at 13% (combined federal GST 5% + provincial 8%).
Property tax is administered at the municipal level in Ontario and varies by city or municipality. The province does not collect a residential property tax directly.
Government benefits
Most federal benefits available across Canada — Canada Child Benefit, GST/HST credit, Climate Action Incentive Payment (where applicable), and OAS/CPP — apply in Ontario the same way as in any other province. Ontario also administers its own provincial credits and benefits; consult the provincial finance page below for current programs.
For a Canada-wide summary see our Government Benefits & Services page.
Budgets and fiscal plans
The Ontario budget is published annually. For the most recent budget document and supporting materials, refer to the Ontario Budget page.
Official government resources
- Ontario — Personal income tax
- Ontario Budget
- Canada.ca — CRA for federal tax matters
Revised: