Ontario Tax Calculator 2025: Brackets, Surtax and How to Use

Knowing exactly how much of your hard-earned income goes to provincial taxes isn’t just a yearly headache — it’s the key to smart budgeting all year long. Ontario’s 2025 tax brackets start at 5.05% on the first $51,446, according to the Ontario Ministry of Finance, but surtaxes and multiple rates mean the real number depends on your total income.

2025 Ontario tax rate on first $51,446 of income: 5.05% · Rate on income between $51,446 and $102,894: 9.15% · Rate on income between $102,894 and $150,000: 11.16% · Rate on income over $150,000: 13.16% · Ontario surtax begins when basic provincial tax exceeds: $5,710 · Source: Ontario Ministry of Finance

Five bracket slices, one clear pattern: Ontario’s progressive system takes a bigger bite as your income climbs, but the surtax adds a hidden layer for anyone with moderate to high earnings.

Once your basic provincial tax passes $5,710, the surtax kicks in — and at higher incomes it adds a 36% charge on the excess, making the effective marginal rate steeper than the bracket alone suggests.

What are the Ontario tax brackets for 2025?

Ontario tax rates

• First $51,446 of income: taxed at 5.05% (Ontario Ministry of Finance)
• Income from $51,446 to $102,894: taxed at 9.15% (TurboTax Canada)
• Income from $102,894 to $150,000: taxed at 11.16% (TurboTax Canada)
• Income over $150,000: taxed at 13.16% (TurboTax Canada)

These rates apply to taxable income after deductions. The Canada Revenue Agency (CRA) provides the official tax package, which includes Form ON428 used to calculate the provincial tax after federal steps.

Surtax thresholds

Ontario’s surtax operates on the basic provincial tax you owe (before any credits). As the snapshot shows, there are two thresholds:

• If your basic provincial tax is $5,710 or less, surtax = $0 (CRA)
• If it’s between $5,710 and $7,000, surtax = 20% of the amount over $5,710 (CRA)
• If it’s over $7,000, surtax = 20% of ($7,000 – $5,710) + 36% of the amount over $7,000 (CRA)

The surtax effectively raises your marginal rate by up to 5 percentage points at middle and higher incomes, making the official 13.16% top bracket feel more like 17% for many earners.

How to use the Ontario tax calculator 2025?

Step-by-step instructions

1. Go to the Wealthsimple Ontario tax calculator or the EY Canada personal tax calculator.
2. Enter your total annual income (from employment, investments, self-employment, etc.).
3. Subtract pre-tax contributions like RRSP deductions and pension plan payments.
4. Enter any eligible deductions: child care expenses, medical costs, moving expenses, tuition fees.
5. Review the estimated federal and Ontario tax amounts, plus the surtax if applicable.
6. Adjust inputs to see how changing deductions affects your refund or balance due.

These calculators apply the 2025 federal and Ontario brackets automatically. For a manual check, refer to the official CRA ON428 form.

Even a simple calculator helps you spot opportunities — like bumping up RRSP contributions — to lower your taxable income and avoid surtax thresholds.

Input fields explanation

• Total income: Sum of all earnings before deductions.
• RRSP contributions: Reduces taxable income dollar for dollar (within limits).
• EI and CPP premiums: Already deducted at source; calculator accounts for them.
• Basic personal amount: Federal is $16,129 for 2025 (CRA). Ontario also has its own basic amount.
• Other credits: Tuition, medical, charitable donations — entered separately.

The more deductions you claim, the lower your taxable income, but you must keep receipts and meet eligibility rules.

What is the Ontario tax calculator 2025 PDF?

Availability

The CRA releases the Ontario tax package (5006-PC) each year in PDF and fillable formats. For 2025, the package includes the ON428 form and related schedules. You can download it directly from the CRA website.

Contents

• ON428 – Ontario Tax form with step-by-step calculation.
• Schedule ON(S12) – for certain credits.
• LIFT credit worksheet (Low-Income Individuals and Families Tax Credit) for those with family net income under $65,000 (CRA).
• Instructions and filing tips.

The PDF is the authoritative source for manual calculations, but online calculators do the same math faster.

How to calculate Ontario taxes monthly in 2025?

Monthly vs annual

Employers use payroll deduction tables to withhold provincial tax each pay period. For 2025, the CRA payroll deduction tables reflect the new brackets. To estimate monthly taxes yourself, divide your annual taxable income by 12, apply the bracket rates, then subtract credits and add surtax — but the result will be close to what your employer withholds.

Payroll deductions

• Federal tax: based on federal brackets (e.g., 15% on first $57,375 for 2025).
• Ontario tax: based on provincial brackets above.
• Ontario surtax: included in the withholding calculation if applicable.
• CPP and EI: standard rates applied to gross earnings.

To check your exact monthly deduction, use the EY Canada calculator with monthly income input.

If you have side income, your employer’s monthly withholding may be too low, leading to a tax bill when you file.

What is the Ontario tax calculator 2025 for dependents?

Dependent deductions

• Amount for dependents: Ontario provides a non-refundable credit for eligible dependents (Ontario Ministry of Finance).
• Child care expenses: Deduct up to $8,000 per child under 7, $5,000 per child 7-16, and $11,000 per child with disabilities (CRA).

Credits

• Ontario Child Benefit: for low- to moderate-income families.
• Sales tax credit: included in the calculator for eligible residents.
• LIFT credit: reduces Ontario tax for low-income earners (family net income below $65,000).

If you have dependents, the calculator will automatically apply these credits — and the difference can be hundreds of dollars in reduced tax.

Timeline signal: 2025 Ontario tax changes

• January 1, 2025 – 2025 Ontario tax rates and brackets take effect (Ontario Ministry of Finance).
• June 1, 2025 – Known rates as of this date (EY Canada).
• April 30, 2026 – Deadline to file 2025 tax return (CRA).

The Ontario surtax calculation is performed using Form ON428 after the federal tax is determined. The basic provincial tax is computed first; then the surtax is added based on the thresholds.

– Canada Revenue Agency (CRA)

As of June 1, 2025, our personal tax calculator reflects the known 2025 rates for all provinces, including Ontario.

– EY Canada (professional services firm)

For Ontario residents, the choice is clear: use an online calculator to estimate your bill, then plan your RRSP contributions or deductions to stay ahead of the surtax — or risk a surprise at tax time.

Frequently asked questions

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