安大略省个人所得税税率2023 Taxable Income2023 Tax Rates2023 Taxable Income2023 Tax Ratesfirst $45,1425.05%first $44,7405.05%over $45,142 up to $90,2879.15%over $44,740 up to $89,4829.15%over $90,287 up to $150,00011.16%over $89,482 up to $150,00011.16%over $150,000 up to $220,00012.16%over $150,000 up to $220,00012.16%over $220,00013.16%over $220,00013.16%
安大略省个人所得税边际税率（包含附加税）2023 Taxable Income2023 Marginal Tax Rates2023 Taxable Income2023 Marginal Tax RatesOtherIncomeCapitalGainsCanadian DividendsOtherIncomeCapitalGainsCanadian DividendsEligibleNon-EligibleEligibleNon-Eligiblefirst $45,14220.05%10.03%-6.86%9.24%first $44,74020.05%10.03%-6.86%9.24%over $45,142 up to $49,02024.15%12.08%-1.20%13.95%over $44,740 up to $48,53524.15%12.08%-1.20%13.95%over $49,020 up to $79,50529.65%14.83%6.39%20.28%over $48,535 up to $78,78329.65%14.83%6.39%20.28%over $79,505 up to $90,28731.48%15.74%8.92%22.38%over $78,783 up to $89,48231.48%15.74%8.92%22.38%over $90,287 up to $93,65533.89%16.95%12.24%25.16%over $89,482 up to $92,82533.89%16.95%12.24%25.16%over $93,655 up to $98,04037.91%18.95%17.79%29.78%over $92,825 up to $97,06937.91%18.95%17.79%29.78%over $98,040 up to $150,00043.41%21.70%25.38%36.10%over $97,069 up to $150,00043.41%21.70%25.38%36.10%over $150,000 up to $151,97844.97%22.48%27.53%37.90%over $150,000 up to $150,47344.97%22.48%27.53%37.90%over $151,978 up to $216,511(1)48.29%24.14%32.11%41.72%over $150,473 up to $214,368(1)48.19%24.09%31.97%41.60%over $216,511 up to $220,00051.97%25.98%37.19%45.95%over $214,368 up to $220,00051.97%25.98%37.19%45.95%over $220,00053.53%26.76%39.34%47.74%over $220,00053.53%26.76%39.34%47.74%Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount).Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%.The surtax is calculated before deducting dividend tax credits.For more information see Ontario dividend tax credits.Marginal tax rates do not include the Ontario Health Premium, which increases the above rates by up to 25%.
安大略省附加税税率20232023Surtax rate (included in above rates)20%36%Surtax rate (included in above rates)20%36%Surtax is on ON tax greater than$4,874$6,237Surtax is on ON tax greater than$4,830$6,182Person with only basic personal amount – surtax starts at taxable income of$79,505$93,655Person with only basic personal amount – surtax starts at taxable income of$78,783$92,825The 36% surtax is in addition to the 20% surtax, for a total surtax of 56%.The surtax increases the 13.16% tax rate to 20.53% (13.16% x 1.56).Surtaxes are calculated before deducting dividend tax credits.
安大略省基本个人免税额2023 Personal Amount2023 Tax Rate2023 Personal Amount2023 Tax Rate$10,8805.05%$10,7835.05%Federal Basic Personal Amount2023 Personal Amount (1)2023 Tax Rate2023 Personal Amount (1)2023 Tax Rate$13,80815%$13,22915%