Ontario Income Tax Calculator 2025
Calculate your combined federal and Ontario provincial income tax for 2025. Includes Ontario surtax, health premium, CPP and EI contributions.
$
= C$6,667 / month
Ontario rates for 2025. Federal rates use the 2025 federal brackets with the Basic Personal Amount of $16,129.
Common incomes:
C$0
Annual Take-Home
C$0
Federal Tax
C$0
Ontario Provincial Tax
0%
Combined Effective Rate
Ontario Tax Breakdown
| Ontario Band | Income in Band | Rate | Tax |
|---|
Complete Tax Summary
How to Use This Ontario Income Tax Calculator
Enter your annual gross income. The calculator applies 2025 federal brackets plus Ontario's provincial tax, surtax, health premium, CPP and EI to show your complete Ontario tax picture.
The Formula
Federal Tax = progressive federal rates โ BPA credit ($16,129 ร 15%)
Ontario Base Tax = progressive ON rates (5.05%โ13.16%) โ ON BPA credit ($11,865 ร 5.05%)
Ontario Surtax = 20% on base tax above $5,710 + 36% on base tax above $7,307
Ontario Health Premium = $0โ$900 based on income
Total Ontario Tax = Base Tax + Surtax + Health Premium
CPP = 5.95% on $3,500โ$71,300 | EI = 1.66% up to $65,700
Ontario Base Tax = progressive ON rates (5.05%โ13.16%) โ ON BPA credit ($11,865 ร 5.05%)
Ontario Surtax = 20% on base tax above $5,710 + 36% on base tax above $7,307
Ontario Health Premium = $0โ$900 based on income
Total Ontario Tax = Base Tax + Surtax + Health Premium
CPP = 5.95% on $3,500โ$71,300 | EI = 1.66% up to $65,700
Example
Maria in Toronto, $100,000 income in 2025:
Federal tax (net): approx. $15,669
Ontario base tax: ($52,886 ร 5.05%) + ($47,114 ร 9.15%) โ $599 = $2,671 + $4,311 โ $599 = $6,383
Ontario surtax: 20% ร ($6,383 โ $5,710) = $135
Health premium: $600 (income $72,001โ$200,000)
Total Ontario tax: $7,118
CPP: $4,034 | EI: $1,091
Total deductions: ~$27,912 | Take-home: ~$72,088/year ($6,007/month)
Federal tax (net): approx. $15,669
Ontario base tax: ($52,886 ร 5.05%) + ($47,114 ร 9.15%) โ $599 = $2,671 + $4,311 โ $599 = $6,383
Ontario surtax: 20% ร ($6,383 โ $5,710) = $135
Health premium: $600 (income $72,001โ$200,000)
Total Ontario tax: $7,118
CPP: $4,034 | EI: $1,091
Total deductions: ~$27,912 | Take-home: ~$72,088/year ($6,007/month)
Extended
Ontario Tax Deep Dive
Surtax analysis, health premium breakdown and income split optimisation
Complete Ontario provincial tax calculation including surtax and health premium.
How Ontario compares to BC, Alberta and Quebec at your income.
| Province | Combined Tax | CPP+EI | Total Deductions | Take-Home |
|---|
Frequently Asked Questions
What are Ontario's income tax brackets for 2025?
Ontario provincial tax brackets for 2025: 5.05% on the first $52,886, 9.15% on $52,886โ$105,775, 11.16% on $105,775โ$150,000, 12.16% on $150,000โ$220,000, and 13.16% on income above $220,000. Ontario also has a surtax on provincial tax exceeding $5,710, and a health premium up to $900/year.
What is the Ontario surtax?
Ontario charges a surtax on top of provincial income tax. If your basic Ontario tax exceeds $5,710, you pay an additional 20% on the excess. If it exceeds $7,307, you pay an additional 36% on that further excess. This means high-income Ontario residents pay substantially more than the headline rates suggest.
What is the Ontario Health Premium?
The Ontario Health Premium is an additional charge based on income: $0 for income under $20,000, up to $300 on income $20,001โ$36,000, up to $450 on $36,001โ$48,000, up to $600 on $48,001โ$72,000, up to $750 on $72,001โ$200,000, and $900 on income above $200,000. It is collected through income tax.
What is the Ontario Basic Personal Amount?
The Ontario Basic Personal Amount for 2025 is $11,865. This generates a non-refundable tax credit of $11,865 ร 5.05% = $599.18 which reduces your Ontario provincial tax. Unlike the federal BPA, Ontario's BPA is not income-tested and the same amount applies to all incomes.
How does Ontario tax compare to other provinces?
Ontario has moderate provincial tax rates among Canadian provinces. Alberta (flat 10%) is significantly lower, especially for higher incomes. Quebec has higher rates but provides more provincial services. BC rates are comparable to Ontario at most income levels. The Ontario surtax makes effective rates higher for incomes over $90,000.