Canadian tax brackets — combined federal + provincial
Marginal income tax by income range: the federal rate, your province's rate, and what they add up to. These are the bracket cut-offs behind the quick-select amounts on Where Do You Rank?
Top combined marginal rate in Ontario (2025): 46.16%
Ontario marginal rates (2025)
Each row is an income range; the rates apply to taxable income inside that range.
| Taxable income | Federal | Provincial | Combined |
|---|---|---|---|
| $0 – $52,886 | 14.50% | 5.05% | 19.55% |
| $52,886 – $57,375 | 14.50% | 9.15% | 23.65% |
| $57,375 – $105,775 | 20.50% | 9.15% | 29.65% |
| $105,775 – $114,750 | 20.50% | 11.16% | 31.66% |
| $114,750 – $150,000 | 26.00% | 11.16% | 37.16% |
| $150,000 – $177,882 | 26.00% | 12.16% | 38.16% |
| $177,882 – $220,000 | 29.00% | 12.16% | 41.16% |
| $220,000 – $253,414 | 29.00% | 13.16% | 42.16% |
| Over $253,414 | 33.00% | 13.16% | 46.16% |
Statutory marginal rates on taxable income. Excludes personal amounts and credits, provincial surtaxes (Ontario), health premiums, and the Quebec federal abatement — effective rates differ. Note: The federal first-bracket rate was cut mid-year from 15% to 14% effective July 1, 2025, making the effective rate for the 2025 tax year 14.5% (15% Jan-Jun, 14% from July). From 2026 the rate is 14%.