2025 Ontario Income Tax Brackets & Rates
Federal and provincial tax brackets, capital gains rates, and corporate tax rates for Ontario in tax year 2025.
Canadian Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$57,375 | 14.50% |
| CA$57,375 | CA$114,750 | 20.50% |
| CA$114,750 | CA$177,882 | 26.00% |
| CA$177,882 | CA$253,414 | 29.00% |
| CA$253,414 | No limit | 33.00% |
Ontario Provincial Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| CA$0 | CA$52,886 | 5.05% |
| CA$52,886 | CA$105,775 | 9.15% |
| CA$105,775 | CA$150,000 | 11.16% |
| CA$150,000 | CA$220,000 | 12.16% |
| CA$220,000 | No limit | 13.16% |
Additional Information
- Federal Corporate Tax Rate
- 15.00%
- Provincial Corporate Tax Rate
- 11.50%
- Federal Basic Personal Amount
- CA$16,129
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (Canada) — 2025
OfficialValues verifiedThe federal basic personal amount phase-out (16,129 falling to 14,538 above the 33% bracket start) is not modelled; the full amount is credited at every income.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 3 · Expert secondary
- Basic personal amountTier 3 · Expert secondary
- Dividend tax creditTier 3 · Expert secondary
10 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Repo's cited sourceUrl; returned HTTP 403 to WebFetch but search-indexed snippets of this exact page match the cited $57,375 first-bracket figure.
Cited for Rate brackets · confirmed
Directly fetched; primary legislative text quoting '14.5% of the amount taxable' for 2025 and the 2026 substitution to 14%.
Cited for Rate brackets · confirmed
Directly fetched; confirms Royal Assent March 12, 2026 (Statutes of Canada 2026, c. 2).
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Directly fetched; official PMO/Government of Canada release announcing cancellation of the inclusion-rate hike.
Cited for Rate brackets, Basic personal amount · confirmed
Directly fetched; lists identical 2025 thresholds/rates.
Cited for Capital gains · confirmed
Directly fetched; KPMG Budget 2025 summary: proposed change 'did not receive Royal Assent' and 'with the cancellation of these proposed changes the CEI has been eliminated' -- corroboration only.
Cited for Corporate rate · confirmed
Directly fetched; explicit 38% - 10% - 13% = 15% breakdown. Aggregator corroboration only; canada.ca corporation-tax-rates.html returned 403.
Cited for Dividend tax credit · confirmed
Directly fetched; 15.0198% of grossed-up taxable dividend for 2025, aggregator corroboration.
Cited for Dividend tax credit · confirmed
Directly fetched; 9.0301% of grossed-up taxable dividend, aggregator corroboration.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Ontario — 2025
OfficialValues verifiedBrackets and basic personal amount verified against ON428 for 2025. The surtax and health premium were added on 2026-09-02; before that, Ontario tax at $100,000 was understated by $875.59 (12.1%). The Ontario tax reduction and the LIFT credit are not modelled.
- Rate bracketsTier 1 · Primary authority
- Capital gainsTier 2 · Official, not operative
- Corporate rateTier 1 · Primary authority
- Basic personal amountTier 4 · Restatement
- Dividend tax creditTier 1 · Primary authority
8 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Dividend tax credit · confirmed
Official Government of Ontario page; full historical table fetched showing '2020-2026: eligible 10.0%, other 2.9863%'
Cited for Corporate rate · confirmed
Official Ontario Ministry of Finance page; 'General rate: 11.5%, effective July 1, 2011 onwards'; fetched directly
- Prime Minister Mark Carney Cancels Proposed Capital Gains Tax Increasepm.gc.caTier 2 · Official, not operative
Cited for Capital gains · confirmed
Official PMO press release, fetched directly: 'Cancel the proposed hike in the capital gains inclusion rate'
Cited for Rate brackets · confirmed
EY 'Combined federal and provincial personal income tax rates - Ontario 2025'; fetched and read in full, breakpoint-by-breakpoint reconciliation performed
Cited for Rate brackets · confirmed
States 2025 ON brackets/rates identically; aggregator, corroboration only
Cited for Dividend tax credit · confirmed
Aggregator corroboration: states 13.800% 'of actual dividend' for eligible (2014+), which converts to 10.0% of grossed-up
Cited for Basic personal amount · confirmed
Official '2025 Ontario TD1ON Personal Tax Credits Return' form, line 1 = $12,747; fetched and read directly
How we rate sources — tiers are derived from what published the document, not from our confidence in it.