This Ontario income tax calculator uses 2025 rules for a single, full-year resident under 65 with no dependants and ordinary employment income. It estimates federal and provincial income tax separately. Only the income within a bracket is taxed at that bracket’s rate.
Calculate your Ontario income tax
$21,932.34 combined income tax at $100,000.00 income.
Open full estimate, formula and receipt →2025 Ontario tax brackets
| Income portion | Regional rate |
|---|---|
| $0.00–$52,886.00 | 5.05% |
| $52,886.00–$105,775.00 | 9.15% |
| $105,775.00–$150,000.00 | 11.16% |
| $150,000.00–$220,000.00 | 12.16% |
| Over $220,000.00 | 13.16% |
Ontario’s estimate includes its surtax, single-adult tax reduction and Ontario Health Premium. It excludes the LIFT credit.
Federal and regional examples
| Annual income | Federal tax | Regional tax | Combined tax |
|---|---|---|---|
| $40,000.00 | $3,461.30 | $1,826.28 | $5,287.58 |
| $60,000.00 | $6,518.80 | $3,277.95 | $9,796.75 |
| $100,000.00 | $14,718.80 | $7,213.54 | $21,932.34 |
| $150,000.00 | $26,907.55 | $15,388.40 | $42,295.95 |
How this estimate works
Federal and regional schedules are calculated independently. Income is treated as net and taxable employment income. Basic personal credits and the stated provincial adjustments are applied. The calculator adds those two estimates; it does not apply the highest marginal rate to your entire salary.
What is excluded?
Payroll deductions, local taxes, dependants, investment income, self-employment rules and many individual credits or deductions are excluded. This includes CPP/EI and their related credits, employment credits, RRSP deductions and refundable benefits. Income remaining after these taxes is not an estimate of your actual paycheque. Low-income exclusions can materially affect the result.
These are continuous rate formulas. Official tax tables and whole-dollar rounding can produce small differences. Always check your own circumstances against the original rules.
Official sources and further reading
- Official Ontario income-tax rules
- Calculation assumptions and data methodology
- Compare coverage across provinces and states
Tax year: 2025. Educational estimate; not personalised tax advice.