Ontario stacks five provincial brackets, a two-tier surtax, and a health premium on top of federal tax. The result is a schedule most people cannot reconstruct from their pay stub.
| Gross | Net | Average rate |
|---|---|---|
| $50,000 | ~$40,100 | ~19.8% |
| $75,000 | ~$56,000 | ~25.3% |
| $100,000 | ~$71,900 | ~28.1% |
| $150,000 | ~$101,700 | ~32.2% |
| $250,000 | ~$156,500 | ~37.4% |
Those figures include federal tax, Ontario tax, the Ontario surtax, the health premium, CPP with the CPP2 tier, and EI. They assume no RRSP contribution and no credits beyond the basic personal amounts.
The surtax nobody mentions
Ontario applies a 20% surtax on basic provincial tax above $5,969, and a further 36% above $7,635. It is a tax on your tax, and it is why Ontario’s effective marginal rate jumps well before the published bracket boundaries suggest it should.
Run it on your own numbersSalary and taxTake-home pay with federal and provincial tax, CPP, EI, and RRSP impact.What CPP2 adds
Since the second earnings ceiling was introduced, earnings between $71,300 and $81,200 attract an extra 4% CPP contribution — up to $396 a year. It is deductible rather than credited, which softens the blow slightly.
Run it on your own numbersBudget plannerBuild the budget on the net figure, not the gross.Figures are the published 2026 federal and provincial amounts at the time of writing. General information only, not financial, tax, or legal advice — see the methodology and disclaimer.