# Ontario Tax Return Calculator 2026

> Estimate your 2026 tax refund in Ontario: federal tax and Ontario tax (Form 428), credits, CPP, EI, RRSP and dividends, line by line like the T1.

URL: https://paycheck-math.com/ca/tax-return-calculator/ontario/  
Breadcrumbs: Home > Canada > Tax return calculator > Ontario  
Language: en-CA  
Rates checked: 2026-10-29  

Estimate your 2026 Canadian tax return the way the CRA calculates it: total income, deductions, net and taxable income, federal tax with non-refundable credits, Ontario tax on Form ON428, then your refund or balance owing. The 2026 return is due by April 30, 2027.

## Result with default inputs

Inputs: year=2026, province=ON, age65=false, disability=false, children=0, cwb_claim=true, employment=65000, tax_deducted=9800, cpp_paid=0, ei_paid=0, union_dues=0, interest=0, eligible_dividends=0, other_dividends=0, capital_gains=0, pension=0, oas=0, cpp_benefits=0, ei_benefits=0, other_income=0, self_employment=0, rental=0, rrsp=0, fhsa=0, child_care=0, tuition=0, medical=0, donations=0, instalments=0

**Estimated refund: $74.50**

- Taxable income: $64,385.00
- Total tax: $9,725.50
- Average tax rate: 14.96%
- Tax on your next 1,000: 29.65%

| Line | Item | Amount |
| --- | --- | --- |
|  | **Total income** |  |
| 10100 | Employment income | $65,000.00 |
| 15000 | **Total income** | $65,000.00 |
|  | **Net income and taxable income** |  |
| 22215 | Enhanced CPP/QPP contributions | −$615.00 |
| 23600 | **Net income** | $64,385.00 |
| 26000 | **Taxable income** | $64,385.00 |
|  | **Federal tax** |  |
|  | Federal tax 14% on $58,523 | $8,193.22 |
|  | Federal tax 20.5% on $5,862 | $1,201.71 |
| 40400 | **Federal tax on taxable income** | $9,394.93 |
| 30000 | Basic personal amount | $16,452.00 |
| 30800 | Base CPP/QPP contributions | $3,044.25 |
| 31200 | Employment insurance premiums | $1,059.50 |
| 31260 | Canada employment amount | $1,501.00 |
| 33800 | Non-refundable credits: 14% of $22,057 | −$3,087.95 |
| 42000 | **Net federal tax** | $6,306.99 |
|  | **Ontario tax** |  |
|  | Provincial tax 5.05% on $53,891 | $2,721.50 |
|  | Provincial tax 9.15% on $10,494 | $960.20 |
|  | **Provincial tax on taxable income** | $3,681.70 |
|  | Provincial credits: 5.05% of $17,093 | −$863.18 |
|  | Ontario Health Premium | $600.00 |
| 42800 | **Provincial or territorial tax** | $3,418.51 |
|  | **Refund or balance owing** |  |
| 42000 | Net federal tax | $6,306.99 |
| 42800 | Provincial or territorial tax | $3,418.51 |
| 43500 | **Total payable** | $9,725.50 |
| 43700 | Total income tax deducted | −$9,800.00 |
| 48200 | **Total credits** | $9,800.00 |
| 48400 | **Refund** | $74.50 |

_Estimate from the CRA rates for the selected tax year, for a single filer who lived in one province all year. Spouse and dependant amounts, pension splitting, carry-forwards and provincial benefits paid outside the return are not included._


To compute other inputs, call the JSON API: `https://paycheck-math.com/api/v1/calculate?path=%2Fca%2Ftax-return-calculator%2Fontario%2F&year=2026&province=ON&age65=0` or open the page URL with the same query parameters.

## Worked example (2026, Ontario)

Lives in Ontario, $65,000 of employment income with $9,800 of tax deducted. The calculator above opens with these figures; change them to see your own return, line by line like the T1.

| Line | T1 return | Amount |
| --- | --- | --- |
| 10100 | Employment income | $65,000.00 |
| 15000 | Total income | $65,000.00 |
| 22215 | Enhanced CPP/QPP contributions | −$615.00 |
| 23600 | Net income | $64,385.00 |
| 26000 | Taxable income | $64,385.00 |
|  | Federal tax 14% on $58,523 | $8,193.22 |
|  | Federal tax 20.5% on $5,862 | $1,201.71 |
| 40400 | Federal tax on taxable income | $9,394.93 |
| 30000 | Basic personal amount | $16,452.00 |
| 30800 | Base CPP/QPP contributions | $3,044.25 |
| 31200 | Employment insurance premiums | $1,059.50 |
| 31260 | Canada employment amount | $1,501.00 |
| 33800 | Non-refundable credits: 14% of $22,057 | −$3,087.95 |
| 42000 | Net federal tax | $6,306.99 |
|  | Provincial tax 5.05% on $53,891 | $2,721.50 |
|  | Provincial tax 9.15% on $10,494 | $960.20 |
|  | Provincial tax on taxable income | $3,681.70 |
|  | Provincial credits: 5.05% of $17,093 | −$863.18 |
|  | Ontario Health Premium | $600.00 |
| 42800 | Provincial or territorial tax | $3,418.51 |
| 42000 | Net federal tax | $6,306.99 |
| 42800 | Provincial or territorial tax | $3,418.51 |
| 43500 | Total payable | $9,725.50 |
| 43700 | Total income tax deducted | −$9,800.00 |
| 48200 | Total credits | $9,800.00 |
| 48400 | Refund | $74.50 |

## Tax on employment income in Ontario (2026)

| Salary | Federal tax | Provincial tax | CPP and EI | Average tax rate | Marginal rate |
| --- | --- | --- | --- | --- | --- |
| $30,000 | $1,397 | $300 | $2,066 | 5.7% | 14% |
| $45,000 | $3,338 | $1,634 | $3,203 | 11% | 24.1% |
| $60,000 | $5,338 | $2,982 | $4,340 | 13.9% | 29.7% |
| $75,000 | $8,259 | $4,446 | $5,370 | 16.9% | 29.7% |
| $100,000 | $13,302 | $6,723 | $5,770 | 20% | 31.5% |
| $125,000 | $18,802 | $10,256 | $5,770 | 23.2% | 43.4% |
| $150,000 | $25,302 | $14,608 | $5,770 | 26.6% | 43.4% |
| $200,000 | $38,877 | $24,076 | $5,770 | 31.5% | 48.3% |
| $250,000 | $53,524 | $34,161 | $5,770 | 35.1% | 49.8% |

Single filer, no other income or deductions. The marginal rate is the tax on the next $1,000 of other income.

## Income tax on $75,000 by province (2026)

| Province or territory | Federal tax | Provincial tax | Total income tax | Average rate |
| --- | --- | --- | --- | --- |
| [Newfoundland and Labrador](https://paycheck-math.com/ca/tax-return-calculator/newfoundland-and-labrador/) | $8,259 | $6,635 | $14,894 | 19.9% |
| [Prince Edward Island](https://paycheck-math.com/ca/tax-return-calculator/prince-edward-island/) | $8,259 | $7,056 | $15,315 | 20.4% |
| [Nova Scotia](https://paycheck-math.com/ca/tax-return-calculator/nova-scotia/) | $8,259 | $7,949 | $16,207 | 21.6% |
| [New Brunswick](https://paycheck-math.com/ca/tax-return-calculator/new-brunswick/) | $8,259 | $6,270 | $14,529 | 19.4% |
| [Quebec](https://paycheck-math.com/ca/tax-return-calculator/quebec/) | $6,856 | TP-1 | — | — |
| [Ontario](https://paycheck-math.com/ca/tax-return-calculator/ontario/) | $8,259 | $4,446 | $12,705 | 16.9% |
| [Manitoba](https://paycheck-math.com/ca/tax-return-calculator/manitoba/) | $8,259 | $6,348 | $14,606 | 19.5% |
| [Saskatchewan](https://paycheck-math.com/ca/tax-return-calculator/saskatchewan/) | $8,259 | $5,566 | $13,825 | 18.4% |
| [Alberta](https://paycheck-math.com/ca/tax-return-calculator/alberta/) | $8,259 | $4,010 | $12,269 | 16.4% |
| [British Columbia](https://paycheck-math.com/ca/tax-return-calculator/british-columbia/) | $8,259 | $3,661 | $11,920 | 15.9% |
| [Yukon](https://paycheck-math.com/ca/tax-return-calculator/yukon/) | $8,259 | $3,813 | $12,072 | 16.1% |
| [Northwest Territories](https://paycheck-math.com/ca/tax-return-calculator/northwest-territories/) | $8,259 | $3,609 | $11,867 | 15.8% |
| [Nunavut](https://paycheck-math.com/ca/tax-return-calculator/nunavut/) | $8,259 | $2,553 | $10,812 | 14.4% |

Quebec residents pay less federal tax because of the 16.5% abatement, and file their provincial tax on the Revenu Québec TP-1.

## How the Canadian return is calculated

1. **Total income (line 15000).** Employment income, pensions, OAS, CPP and EI benefits, interest, the grossed-up amount of dividends, half of capital gains, rental and business income.
2. **Net income (line 23600).** Minus RRSP and FHSA deductions, union dues, child care expenses and the enhanced part of CPP (lines 22200 and 22215), and minus any OAS recovery tax.
3. **Federal tax.** Tax on taxable income at 14%, 20.5%, 26%, 29%, 33%, minus non-refundable credits at 14% (basic personal amount up to $16,452, CPP, EI, the Canada employment amount, pension, age, disability, tuition and medical), the donations credit, the top-up tax credit and the dividend tax credit.
4. **Ontario tax (Form 428).** Provincial brackets and credits at 5.05%, the provincial dividend tax credit, the Ontario surtax, tax reduction, LIFT credit and Health Premium.
5. **Refund or balance owing (lines 48400 and 48500).** Total payable (federal and provincial tax, CPP on self-employment, OAS recovery) minus tax deducted, CPP and EI overpayments, the Canada workers benefit and instalments.

## Key 2026 figures

### Federal tax brackets 2026

| Taxable income | Rate |
| --- | --- |
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |

### Federal amounts 2026

| Item | Amount |
| --- | --- |
| Basic personal amount | $16,452 (falls to $14,829 between $181,440 and $258,482 of net income) |
| Credit rate (lowest bracket) | 14% |
| Canada employment amount | $1,501 |
| Age amount (65+) | $9,208, reduced by 15% of net income over $46,432 |
| CPP | 5.95% of earnings from $3,500 to $74,600, plus 4% CPP2 up to $85,000 |
| EI premium | 1.63% on insurable earnings up to $68,900 (Quebec 1.3%) |
| RRSP dollar limit | $33,810 |
| OAS recovery threshold | $95,323 |
| Medical expense threshold | 3% of net income or $2,890, whichever is less |
| Dividend gross-up / federal credit | Eligible 38% / 15.0198%; other 15% / 9.0301% |

### Ontario brackets 2026

| Taxable income | Rate |
| --- | --- |
| $0 to $53,891 | 5.05% |
| $53,891 to $107,785 | 9.15% |
| $107,785 to $150,000 | 11.16% |
| $150,000 to $220,000 | 12.16% |
| Over $220,000 | 13.16% |

Basic personal amount $12,989.

Official source: [CRA: federal income tax rates (2025)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/last-year.html), [CRA: current-year federal and provincial rates](https://www.canada.ca/en/revenue-agency/services/tax/individuals/tax-rates-brackets/current-year.html), [CRA: indexation of personal income tax and benefit amounts](https://www.canada.ca/en/revenue-agency/services/tax/individuals/frequently-asked-questions-individuals/adjustment-personal-income-tax-benefit-amounts.html), [CRA: T4127 payroll deductions formulas (January 2026)](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html), [CRA: CPP contribution rates, maximums and exemptions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html), [CRA: EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html). Rates checked on Oct 29, 2026.

## Questions people ask

### When is the 2026 tax return due?

April 30 of the next year. If you or your spouse are self-employed, the return is due June 15, but any balance is still due April 30.

### Which slips do I need?

Your T4 (employment), T4A, T4A(OAS) and T4A(P) (pensions), T4E (EI), T5 and T3 (investment income), T5008 (sales of securities), RRSP and FHSA receipts, and receipts for donations, medical expenses and tuition (T2202).

### Is this the same as the CRA’s calculation?

It follows the T1 return and Form 428 step by step with the CRA’s rates for the year: income, deductions, net and taxable income, federal tax and credits (including the 2025-2030 top-up tax credit), provincial tax and reductions, then refundable credits. It assumes a single filer who lived in one province all year and leaves out spouse and dependant amounts, pension splitting, loss and tuition carry-forwards, foreign income, the alternative minimum tax and provincial tuition credits.

### Which tax year should I choose?

2025 is the return you filed by April 30, 2026. 2026 is the return due by April 30, 2027 (June 15, 2027 if you or your spouse are self-employed, with any balance still due April 30).

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Estimates for information only, not tax, legal or financial advice. Check with an adviser or the official tax authority.