The flagship Ontario calculator: five provincial brackets, the Ontario surtax, and the Ontario Health Premium — the two extra charges most calculators quietly leave out.
Preset to Ontario. Enter your salary or hourly wage and see federal tax, Ontario tax (with surtax and health premium), CPP, and EI — line by line.
| Gross pay (annual) | $0 |
| Federal income tax | $0 |
| Provincial income tax | $0 |
| CPP + CPP2 | $0 |
| EI premiums | $0 |
| Total income tax | $0 |
| Net pay (annual) | $0 |
| Average (effective) tax rate | 0% |
| Marginal rate on your next $100 | 0% |
Every line below is the calculator above, run at that salary with the same scope — basic personal amounts and standard payroll credits only.
| Gross salary | Federal tax | Ontario tax* | CPP + EI | Net pay | Bi-weekly |
|---|---|---|---|---|---|
| $30,000 | $1,397 | $1,055 | $2,066 | $25,482 | $980 |
| $40,000 | $2,691 | $1,671 | $2,824 | $32,814 | $1,262 |
| $50,000 | $3,985 | $2,288 | $3,582 | $40,145 | $1,544 |
| $60,000 | $5,375 | $3,005 | $4,340 | $47,280 | $1,818 |
| $70,000 | $7,321 | $3,883 | $5,080 | $53,716 | $2,066 |
| $80,000 | $9,303 | $4,923 | $5,570 | $60,204 | $2,316 |
| $90,000 | $11,325 | $5,828 | $5,770 | $67,077 | $2,580 |
| $100,000 | $13,375 | $6,778 | $5,770 | $74,077 | $2,849 |
| $110,000 | $15,425 | $7,930 | $5,770 | $80,876 | $3,111 |
| $120,000 | $17,637 | $9,493 | $5,770 | $87,100 | $3,350 |
| $130,000 | $20,237 | $11,234 | $5,770 | $92,759 | $3,568 |
| $140,000 | $22,837 | $12,975 | $5,770 | $98,418 | $3,785 |
| $150,000 | $25,437 | $14,716 | $5,770 | $104,077 | $4,003 |
| $175,000 | $31,937 | $19,458 | $5,770 | $117,835 | $4,532 |
| $200,000 | $39,049 | $24,201 | $5,770 | $130,981 | $5,038 |
*Ontario tax includes the surtax and the Ontario Health Premium. Two things stand out in the table. CPP + EI stop growing at $5,769.52 — that's both programs maxed out ($4,646.45 CPP including CPP2, plus $1,123.07 EI), reached once salary passes about $85,000. And Ontario's take grows faster than the bracket table suggests after roughly $95,000, because the surtax starts stacking on top of the bracket tax.
Looking for one salary in depth? We break down $60,000, $80,000, $100,000, $120,000, and $150,000 in Ontario dollar by dollar.
Ontario indexed its first two bracket thresholds and its basic personal amount by 1.9% for 2026. The $150,000 and $220,000 thresholds are fixed by law and did not move.
| Taxable income | Ontario rate |
|---|---|
| Up to $53,891 | 5.05% |
| $53,891 – $107,785 | 9.15% |
| $107,785 – $150,000 | 11.16% |
| $150,000 – $220,000 | 12.16% |
| Over $220,000 | 13.16% |
The basic personal amount is $12,989 for 2026, credited at Ontario's lowest rate of 5.05% — worth $655.94 off your Ontario tax. The federal amount is separate and larger: $16,452, credited at 14%.
The surtax is a tax on your Ontario tax. Once your basic Ontario tax (bracket tax minus credits) passes $5,818, Ontario adds 20% of the excess; past $7,446 it adds a further 36% of that excess — a combined 56% surtax on the top slice. In salary terms, for someone claiming only the basic credits, the first surtax layer starts around $95,000 and the second around $112,000. It's why Ontario's real top provincial rate is 13.16% × 1.56 = 20.53%, and the real combined top rate is 53.53%, not the 46.16% you get by adding the bracket tables.
The Ontario Health Premium is charged on taxable income, not on tax, and almost everyone working full-time pays some. It's $0 up to $20,000 of taxable income, climbs in steps — $300 from $25,000, $450 from $38,500, $600 from $48,600, $750 from $72,600 — and tops out at $900 over $200,600. The calculator includes it in the Ontario tax line, the way it appears on your return (it's collected through payroll withholding like tax).
One thing we don't model: the Ontario tax reduction, a small credit that trims Ontario tax at low incomes (worth up to roughly $300, and fully phased out before a $30,000 salary). If you earn under about $28,000, your real Ontario tax may be a little lower than shown. Low-income workers may also qualify for the separate LIFT credit, which this site does not model.
Four deductions come off your gross pay, in this order. First, CPP (or QPP in Quebec): 5.95% of earnings between the $3,500 basic exemption and the 2026 maximum pensionable earnings of $74,600, plus CPP2 at 4% on earnings between $74,600 and $85,000 — a maximum of $4,646.45 for the year. Second, EI: 1.63% of insurable earnings up to $68,900, a maximum of $1,123.07 (Quebec pays 1.30% plus QPIP instead). Third, federal income tax using the five federal brackets, reduced by your non-refundable credits. Fourth, provincial income tax using your province's own brackets and basic personal amount. What's left is your net pay.
Two rates describe your tax bill. Your average (effective) rate is total income tax divided by gross income — the share of your pay that goes to income tax overall. Your marginal rate is what the next $100 costs you in tax and payroll deductions; it's the rate that matters for a raise, overtime, or an RRSP decision. Because brackets are progressive, your marginal rate is always higher than your average rate — and no, moving into a higher bracket never makes your whole paycheque taxed at the higher rate. Only the dollars inside the bracket are. Our marginal vs effective rate guide walks through a full example.
One quirk to expect: CPP and EI are deducted from the first paycheque of the year until you hit the annual maximums, then they stop. On a salary over about $74,600, CPP is finished partway through the year and your net pay jumps — the mid-year "raise" explained in our CPP & EI maxed-out guide. This calculator spreads the annual amounts evenly across your pay periods, so your early-year cheques will be slightly smaller and your later cheques slightly larger than the figure shown.
Why is my actual paycheque different? Employers withhold using payroll tables and the TD1 forms you filed, and they deduct CPP/EI at full speed from January. Bonuses and overtime are withheld at your marginal rate, benefits and union dues may come off too, and any RRSP contributions through payroll lower taxable income. The annual total is what this calculator estimates; the timing inside the year varies.
Is CPP a tax? It's a mandatory pension contribution, not income tax — you get a pension back for it in retirement — but it comes off your pay the same way, so we show it in your deductions and also give it back to you as a tax credit in the calculation, the same way your return does.
What changed for 2026? The lowest federal rate is 14% for the full year (it was a blended 14.5% in 2025 after the mid-2025 tax cut), federal brackets and the basic personal amount were indexed 2.0%, the CPP ceiling rose to $74,600 with CPP2 up to $85,000, and the EI ceiling rose to $68,900 at a slightly lower 1.63% rate.
What this estimate includes — and what it doesn't. The calculator models 2026 employment income with the basic personal amount and the standard payroll credits (CPP/QPP and EI/QPIP contributions, plus the federal Canada employment amount of up to $1,501). It does not model RRSP or other deductions, or any other credits — no spousal, age, pension, tuition, or medical amounts, and no low-income credits such as the Canada Workers Benefit. Treat the result as a solid estimate, labelled honestly: basic personal amount and standard payroll credits only. Your pay stub and your notice of assessment are the final word.