Ontario tax rates for 2026, if you work for yourself
Ontario tax rates for 2026 start at 5.05% on the first $53,891 of taxable income and go up to 13.16% on income over $220,000. You pay them on top of federal rates, which start at 14%, so together they start at 19.05%. If you work for yourself, Canada Pension Plan (CPP) contributions come on top of both. Nobody takes any of it off your pay, so the bill arrives in one piece in the spring unless you set money aside as you go.
The short version
- Ontario's 2026 rates are 5.05%, 9.15%, 11.16%, 12.16% and 13.16%. Each one applies only to its own slice of your income.
- Add federal rates (14% to 33%) and, if you're self-employed, CPP at 11.9% on income between $3,500 and $74,600.
- At $70,000 of income after expenses, income tax plus CPP comes to roughly 28%, so setting aside 30% of each payment covers it at that level.
- For 2026, pay by April 30, 2027, even though your return isn't due until June 15, 2027.
Ontario tax brackets for 2026
These are the provincial rates on taxable income, from CRA's 2026 tax rates and brackets. The 2025 column comes from CRA's income tax rates for current and previous years, for anyone still working on last year.
| Ontario rate | 2026 taxable income | 2025 taxable income |
|---|---|---|
| 5.05% | Up to $53,891 | Up to $52,886 |
| 9.15% | $53,891 to $107,785 | $52,886 to $105,775 |
| 11.16% | $107,785 to $150,000 | $105,775 to $150,000 |
| 12.16% | $150,000 to $220,000 | $150,000 to $220,000 |
| 13.16% | Over $220,000 | Over $220,000 |
Ontario's basic personal amount for 2026 is $12,989, listed on CRA's 2026 TD1 forms page. In practice, that much of your income is shielded from Ontario tax.
Federal tax brackets you pay as well
Everyone in Ontario also pays federal tax on the same income. Here are the 2026 rates from CRA's 2026 tax rates and brackets.
| Federal rate | 2026 taxable income |
|---|---|
| 14% | Up to $58,523 |
| 20.5% | $58,523 to $117,045 |
| 26% | $117,045 to $181,440 |
| 29% | $181,440 to $258,482 |
| 33% | Over $258,482 |
The federal basic personal amount for 2026 is $16,452 for most people. If your income is over $181,440 it shrinks gradually, down to $14,829. That's on CRA's 2026 TD1 form.
Your combined tax rate in Ontario
Add the two together and you get the rate on your next dollar of taxable income. These are the 2026 bracket rates added up, before credits and before the two Ontario extras explained below.
| 2026 taxable income | Federal + Ontario bracket rates |
|---|---|
| Up to $53,891 | 19.05% |
| $53,891 to $58,523 | 23.15% |
| $58,523 to $107,785 | 29.65% |
| $107,785 to $117,045 | 31.66% |
| $117,045 to $150,000 | 37.16% |
| $150,000 to $181,440 | 38.16% |
| $181,440 to $220,000 | 41.16% |
| $220,000 to $258,482 | 42.16% |
| Over $258,482 | 46.16% |
The Ontario surtax and health premium
Ontario charges two extras on your return that the brackets don't show. The surtax is an extra percentage on your Ontario tax once that tax passes a set amount. It starts to matter from roughly six figures of income, and it adds more the higher you go. The Ontario Health Premium is a separate charge that rises with your taxable income. Both are worked out on your return automatically, so you don't have to calculate them yourself. Just expect your real rate at higher incomes to be above what the table shows.
How much tax you'd pay on $70,000 in Ontario
Example: Say your taxable income for 2026 is $70,000.
Federal: 14% on the first $58,523 is $8,193.22. Then 20.5% on the next $11,477 is $2,352.79. That's $10,546.01. Take off the basic personal amount credit ($16,452 × 14% = $2,303.28) and you're at $8,242.73.
Ontario: 5.05% on the first $53,891 is $2,721.50. Then 9.15% on the next $16,109 is $1,473.97. That's $4,195.47. Take off the Ontario basic personal amount credit ($12,989 × 5.05% = $655.94) and you're at $3,539.53.
Your estimate: about $11,780 in income tax, or roughly 17% of $70,000. Your next dollar, though, is taxed at 29.65%.
The Ontario Health Premium gets added to that. Other credits, like the one for part of your CPP, bring it down. So treat it as an estimate, not the final figure.
CPP comes on top when you're self-employed
An employee pays half of CPP and the employer pays the other half. When you work for yourself, you pay both halves. For 2026, that's 11.9% of your self-employment income after expenses between $3,500 and $74,600, up to a maximum of $8,460.90. The figures are on CRA's CPP contribution rates and maximums.
There's a second contribution above $74,600: 8% on income up to $85,000, to a maximum of $832 for 2026. That's on CRA's second additional CPP page.
Example: You have $70,000 of income after expenses in 2026. Take off the first $3,500 and you have $66,500. At 11.9%, your CPP is $7,913.50.
Some of that comes back to you. Part of your CPP is deducted from your income and the rest earns a tax credit, which lowers your income tax a little.
When the tax is due for 2026
From CRA's important dates for individuals:
- April 30, 2027: pay whatever you owe for 2026.
- June 15, 2027: file your 2026 return if you're self-employed.
The two dates catch a lot of people out. Any balance still unpaid after April 30 starts collecting interest, even though you have until June to file. To avoid it, pay what you think you'll owe by April 30 and file later. If you end up overpaying, CRA refunds the difference.
Instalments
You may have to pay in quarterly instalments. That happens if the tax left to pay when you file is more than $3,000 in the current year and in either of the two years before it. The 2026 instalment dates are March 15, June 15, September 15 and December 15, according to CRA's payment page. If instalments apply to you and you don't pay them, CRA can charge interest. CRA sends reminders with a suggested amount, and paying that amount by each date is the simplest way to avoid instalment interest.
What to do now
- Add up what you've earned since January 1, 2026, then take off your expenses. That figure is what the rates apply to, roughly.
- Look up that figure in the combined table. The rate next to it is what your next dollar is taxed at.
- Set aside a share of every payment in a separate account. At around $70,000, 30% covers income tax and CPP with a little to spare. On a $2,000 payment, that looks like this: $1,400 of this is yours. $600 is set aside for tax.
- Check whether instalments apply. Did you have more than $3,000 to pay when you filed for 2025 or 2024, and does 2026 look similar? If so, look for a CRA reminder. The next instalment is due December 15, 2026.
- Put April 30, 2027 and June 15, 2027 in your calendar. That's the date to pay and the date to file.
If you're registered for GST/HST, keep the HST you collect in its own pot as well. It isn't income, and it goes back to CRA on its own schedule.
Frequently asked questions
What are the Ontario tax brackets for 2026?
Ontario charges 5.05% up to $53,891, 9.15% up to $107,785, 11.16% up to $150,000, 12.16% up to $220,000 and 13.16% above that. Federal tax is charged on top, starting at 14%.
Did Ontario tax rates change from 2025?
The rates stayed the same. The first two bracket limits went up with inflation, from $52,886 to $53,891 and from $105,775 to $107,785, while the $150,000 and $220,000 limits stayed put. The Ontario basic personal amount went from $12,747 to $12,989, according to CRA's basic personal amount page.
Is an Ontario tax calculator accurate if I'm self-employed?
It gives a fair estimate if you enter your income after expenses, not the total your clients paid you. Many calculators leave out CPP for the self-employed, so you may need to add 11.9% of your income between $3,500 and $74,600 yourself. Either way, treat the result as an estimate.
Do self-employed people pay a higher tax rate in Ontario?
No. You pay the same income tax rates as an employee earning the same amount. The difference is that you pay both halves of CPP, and nobody takes tax off your payments, so setting it aside is up to you.
What is the HST rate in Ontario?
Ontario's HST is 13%, according to CRA's GST/HST rates by province. In most cases you have to register once your taxable sales pass $30,000. Rideshare drivers have to register from their first dollar. CRA's page on when to register explains how the sales are counted.
How is Quebec different?
If you live in Quebec, you file a separate provincial return, and Quebec's 2026 rates start at 14% on the first $54,345, according to CRA's rates for current and previous years. Quebec residents also get the refundable Quebec abatement, which takes 16.5% off their basic federal tax. A calculator built for Ontario won't give you the right answer for Quebec.