Ontario payroll rates: January 2026
122nd edition, rule set 2026-01-01. Ontario T2 includes three extra Chapter 4 pieces no other province has in this combination: the two-step surtax, the Ontario Health Premium, and the Ontario tax reduction.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP January 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI January 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
Ontario brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 5.05% | $0.00 | no |
| $53891.00 | 9.15% | $2210.00 | no |
| $107785.00 | 11.16% | $4376.00 | no |
| $150000.00 | 12.16% | $5876.00 | no |
| $220000.00 | 13.16% | $8076.00 | no |
Ontario personal amount
TCP fixed $12989.00. Lowest rate 5.05%.
Surtax
| Threshold (on provincial tax) | Rate |
|---|---|
| $5818.00 | 20.00% |
| $7446.00 | 36.00% |
Ontario Health Premium
| Taxable income from | Rate | Base | Cap |
|---|---|---|---|
| $0.00 | 0.00% | $0.00 | $0.00 |
| $20000.00 | 6.00% | $0.00 | $300.00 |
| $36000.00 | 6.00% | $300.00 | $450.00 |
| $48000.00 | 25.00% | $450.00 | $600.00 |
| $72000.00 | 25.00% | $600.00 | $750.00 |
| $200000.00 | 25.00% | $750.00 | $900.00 |
Tax reduction
Basic $300.00; dependant $554.00.
What this edition does not change
This is the 1 January 2026 starting table. Open the July page for BC first-bracket proration, NL TCP, and the PE $200,000 band.