Ontario income tax, 2026
What a salary actually costs in Ontario, 6th lowest of 13 at CA$100,000, and a line-by-line account of where that money is spent.
Take-home
CA$73,925
on CA$100,000 in Ontario
Total tax
CA$26,075
6th lowest of 13
Effective rate
26.08%
of gross income
Marginal rate
31.48%
on your next dollar
On a CA$100,000 salary in Ontario, you keep CA$73,925 after income tax and payroll contributions. That is an effective rate of 26.08%. Every extra dollar you earn is taxed at 31.48%.
Of that, CA$7,004 goes to Ontario and the rest to the federal government.
Among the 13 provinces and territories, Ontario ranks 6th lowest at this income. The same salary would cost CA$23,532 in Nunavut and CA$31,541 in Nova Scotia, a spread of CA$8,009 a year.
Your CA$26,075 funds benefits & pensions more than anything else (CA$4,448), followed by transfers & debt (CA$3,892) and health (CA$3,161).
What you pay
Every charge, at every level of government.
| Charge | Level | Rate | Amount |
|---|---|---|---|
| CPP contributionsfederal · 5.95% | federal | CA$4,646.45 | |
| EI premiumsfederal · 1.64% | federal | CA$1,123.07 | |
| Federal income taxfederal · 20.50% | federal | CA$13,301.60 | |
| Ontario income taxprovincial · 10.98% | provincial | CA$6,254.08 | |
| Ontario Health Premiumprovincial | provincial | CA$750.00 | |
| Total tax | CA$26,075.20 |
Where your tax goes
Your CA$26,075 apportioned across what these governments actually budget to spend.
| Programme | Level | Your share | % |
|---|---|---|---|
| Canada Health and Social Transfersfederal · 9.80%Federal cash to the provinces for hospitals, doctors and social programmes. Your province spends it, Ottawa raises it. | federal | CA$2,555.00 | |
| Old Age Security and GISfederal · 9.53%Pensions paid to people over 65, and the supplement for low-income seniors. Separate from CPP, which you contribute to directly. | federal | CA$2,485.51 | |
| Interest on the national debtfederal · 7.58%Interest on accumulated federal borrowing. It buys nothing, being the price of past deficits. | federal | CA$1,977.35 | |
| Hospital servicesprovincial · 6.60% | provincial | CA$1,720.99 | |
| National Defencefederal · 5.36%The Canadian Armed Forces, equipment procurement and NATO commitments. | federal | CA$1,396.97 | |
| Equalization and territorial financingfederal · 5.13%Payments to less wealthy provinces and the territories so comparable services can be provided at comparable tax rates. | federal | CA$1,336.75 | |
| All other departments and agenciesfederal · 4.59%Roughly 90 remaining organisations, each under $500M: the courts, corrections, Elections Canada, regulators, museums and the rest. | federal | CA$1,197.20 | |
| Indigenous Servicesfederal · 3.80%Health, education, child and family services, water infrastructure and housing in First Nations communities. | federal | CA$991.82 | |
| Canada Child Benefitfederal · 3.39%Monthly tax-free payments to families with children under 18. | federal | CA$885.25 | |
| Employment Insurancefederal · 2.96%Unemployment, sickness, maternity and parental benefits. | federal | CA$770.72 | |
| Primary and secondary educationprovincial · 2.73% | provincial | CA$711.49 | |
| Crown-Indigenous Relations and Northern Affairsfederal · 1.96%Treaty and self-government negotiations, land claim and residential school settlements, and northern programmes. | federal | CA$510.78 | |
| Public debt transactionsprovincial · 1.86% | provincial | CA$484.09 | |
| Transportprovincial · 1.77% | provincial | CA$460.70 | |
| Outpatient servicesprovincial · 1.71% | provincial | CA$445.45 | |
| Health Canadafederal · 1.60%Drug and food safety regulation, dental care, and health programmes delivered federally rather than by provinces. | federal | CA$416.19 | |
| Canada Revenue Agencyfederal · 1.56%Collecting tax and administering benefit payments. | federal | CA$407.36 | |
| Sickness and disabilityprovincial · 1.51% | provincial | CA$392.50 | |
| Treasury Board Secretariatfederal · 1.47%Public service pensions and benefits, and central management of government. | federal | CA$383.92 | |
| Housing, Infrastructure and Communitiesfederal · 1.36%Housing programmes, transit and community infrastructure funding. | federal | CA$355.82 | |
| Innovation, Science and Economic Developmentfederal · 1.29%Research funding, broadband, and support for industry and small business. | federal | CA$336.52 | |
| Global Affairsfederal · 1.27%Diplomacy, international development assistance and trade promotion. | federal | CA$330.47 | |
| Veterans Affairsfederal · 1.18%Disability benefits, pensions and health care for veterans. | federal | CA$306.72 | |
| University educationprovincial · 1.11% | provincial | CA$290.53 | |
| Public Works and Government Servicesfederal · 1.09%Federal real estate, procurement and the public service pay system. | federal | CA$284.48 | |
| Family and childrenprovincial · 1.01% | provincial | CA$262.11 | |
| Canada Mortgage and Housing Corporationfederal · 0.96%Mortgage insurance, affordable housing and housing research. | federal | CA$249.42 | |
| Medical products, appliances, and equipmentprovincial · 0.92% | provincial | CA$239.82 | |
| RCMPfederal · 0.91%Federal policing, and contract policing in most provinces and territories. | federal | CA$238.01 | |
| Fisheries and Oceansfederal · 0.91%Fisheries management, the Coast Guard and marine science. | federal | CA$237.07 | |
| Immigration, Refugees and Citizenshipfederal · 0.78%Processing immigration and asylum claims, settlement services and resettlement. | federal | CA$202.66 | |
| Natural Resourcesfederal · 0.77%Energy, forestry and mining policy, and clean-energy programmes. | federal | CA$201.04 | |
| Social protection not elsewhere classifiedprovincial · 0.74% | provincial | CA$192.40 | |
| Fuel and energyprovincial · 0.71% | provincial | CA$185.36 | |
| Public health servicesprovincial · 0.69% | provincial | CA$180.15 | |
| College educationprovincial · 0.63% | provincial | CA$164.15 | |
| Social exclusionprovincial · 0.63% | provincial | CA$163.77 | |
| Health not elsewhere classifiedprovincial · 0.61% | provincial | CA$158.50 | |
| Agriculture and Agri-Foodfederal · 0.59%Farm income support, food safety and agricultural research. | federal | CA$154.16 | |
| Transport Canadafederal · 0.48%Aviation, rail and marine safety regulation and transport infrastructure. | federal | CA$124.44 | |
| General servicesprovincial · 0.47% | provincial | CA$122.85 | |
| Environment and Climate Changefederal · 0.47%Weather services, conservation, and climate and pollution regulation. | federal | CA$122.49 | |
| Canada Border Services Agencyfederal · 0.45%Customs, border control and immigration enforcement at the border. | federal | CA$117.23 | |
| General economic, commercial, and labor affairsprovincial · 0.41% | provincial | CA$106.56 | |
| Police servicesprovincial · 0.41% | provincial | CA$106.02 | |
| Housingprovincial · 0.36% | provincial | CA$92.86 | |
| Canadian Heritagefederal · 0.31%Arts, culture, broadcasting, official languages and sport. | federal | CA$82.08 | |
| Executive and legislative organs, financial and fiscal affairs and external affairsprovincial · 0.30% | provincial | CA$79.44 | |
| Atomic Energy of Canadafederal · 0.29%Nuclear research and the cleanup of legacy nuclear sites. | federal | CA$76.21 | |
| National Research Councilfederal · 0.26%Federal laboratories and industrial research support. | federal | CA$69.02 | |
| Old ageprovincial · 0.26% | provincial | CA$68.85 | |
| Economic affairs not elsewhere classifiedprovincial · 0.24% | provincial | CA$61.71 | |
| VIA Railfederal · 0.20%Passenger rail services. | federal | CA$52.40 | |
| Communications Security Establishmentfederal · 0.18%Signals intelligence and cyber security. | federal | CA$47.81 | |
| Canada Postfederal · 0.16%Postal service. | federal | CA$41.37 | |
| Fire protection servicesprovincial · 0.15% | provincial | CA$38.76 | |
| Canadian Security Intelligence Servicefederal · 0.15%Domestic and foreign intelligence. | federal | CA$38.39 | |
| Law courtsprovincial · 0.13% | provincial | CA$32.69 | |
| Canadian Space Agencyfederal · 0.13%Satellites, space science and astronaut programmes. | federal | CA$32.67 | |
| Statistics Canadafederal · 0.12%The census and national statistics. | federal | CA$32.43 | |
| Recreational and sporting servicesprovincial · 0.10% | provincial | CA$26.12 | |
| Water supplyprovincial · 0.09% | provincial | CA$24.57 | |
| VIA HFR (high-frequency rail)federal · 0.09%Development of high-frequency rail between Quebec City and Toronto. | federal | CA$23.38 | |
| Agriculture, forestry, fishing, and huntingprovincial · 0.09% | provincial | CA$22.49 | |
| Public order and safety not elsewhere classifiedprovincial · 0.08% | provincial | CA$20.62 | |
| Prisonsprovincial · 0.07% | provincial | CA$18.11 | |
| General public services not elsewhere classifiedprovincial · 0.07% | provincial | CA$17.06 | |
| Housing and community developmentprovincial · 0.06% | provincial | CA$16.54 | |
| Waste water managementprovincial · 0.06% | provincial | CA$15.15 | |
| Cultural servicesprovincial · 0.06% | provincial | CA$15.11 | |
| Mining, manufacturing, and constructionprovincial · 0.04% | provincial | CA$11.51 | |
| Waste managementprovincial · 0.04% | provincial | CA$11.14 | |
| Broadcasting and publishing servicesprovincial · 0.04% | provincial | CA$10.30 | |
| Education not elsewhere classifiedprovincial · 0.03% | provincial | CA$8.62 | |
| Unemploymentprovincial · 0.03% | provincial | CA$7.60 | |
| Protection of biodiversity and landscapeprovincial · 0.03% | provincial | CA$7.55 | |
| Recreation, culture, and religion not elsewhere classifiedprovincial · 0.02% | provincial | CA$3.98 | |
| Environmental protection not elsewhere classifiedprovincial · 0.01% | provincial | CA$2.52 | |
| Street lightingprovincial · 0.01% | provincial | CA$2.20 | |
| Pollution abatementprovincial · 0.00% | provincial | CA$0.61 | |
| Housing and community amenities not elsewhere classifiedprovincial · 0.00% | provincial | CA$0.52 |
Government of Canada 2025-26: Main Estimates 2025-26 by organisation, with the Finance and Employment and Social Development lines apportioned across their components using the Annual Financial Report 2024-25 outturn (planned, not audited outturn).
- •Allocation is proportional to published spending, not a trace of your actual dollars. No specific payment funds a specific programme.
- •Governments run deficits, so total spending exceeds total tax revenue. These shares show the composition of spending, not a balanced ledger.
- •Provincial figures cover provincial and territorial governments only. Municipal and school board spending is excluded, because provincial income tax does not fund it.
What to check before trusting this
- •Figures are for tax year 2025, including the mid-year reduction of the lowest federal rate to 14% (blended 14.5% for the year). Confirm against CRA's published indexation before filing.