Ontario Personal Income Tax Rates and Brackets 2025

Combined Ontario and Federal Personal Income Tax Rates & Brackets (2025)

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $52,886	20.05%	10.03%	-6.86%	9.24%
$52,887 - $57,375	24.15%	12.07%	-1.20%	13.95%
$57,376 - $93,132	29.65%	14.82%	6.39%	20.28%
$93,133 - $105,775	31.48%	15.74%	8.92%	22.38%
$105,776 - $109,727	33.89%	16.95%	12.24%	25.16%
$109,728 - $114,750	37.91%	18.95%	17.79%	29.78%
$114,751 - $150,000	43.41%	21.70%	25.38%	36.10%
$150,001 - $177,882	44.97%	22.48%	27.53%	37.90%
$177,883 - $220,000	47.97%	23.98%	31.67%	41.35%
$220,001 - $253,414	49.53%	24.76%	33.82%	43.14%
$253,415+	53.53%	26.76%	39.34%	47.74%

*Tax rates include Ontario provincial surtaxes.

Ontario Personal Income Tax Rates & Brackets (2025)

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $52,886	5.05%	2.53%	-6.83%	2.37%
$52,887 - $93,132	9.15%	4.58%	-1.17%	7.09%
$93,133 - $105,775	10.98%	5.49%	1.35%	9.19%
$105,776 - $109,727	13.39%	6.70%	4.68%	11.97%
$109,728 - $150,000	17.41%	8.70%	10.23%	16.59%
$150,001 - $220,000	18.97%	9.48%	12.38%	18.38%
$220,001+	20.53%	10.26%	14.53%	20.17%

*Tax rates include Ontario provincial surtaxes.

Federal Personal Income Tax Rates & Brackets (2025)

Annual Taxable Income	Ordinary Income	Capital Gains	Eligible Dividends	Non-Eligible Dividends
$0 - $57,375	15.00%	7.50%	-0.03%	6.87%
$57,376 - $114,750	20.50%	10.25%	7.56%	13.19%
$114,751 - $177,882	26.00%	13.00%	15.15%	19.52%
$177,883 - $253,414	29.00%	14.50%	19.29%	22.97%
$253,415+	33.00%	16.50%	24.81%	27.57%

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