# 🇨🇦 2026 Ontario Tax Overview

Ontario applies a highly complex progressive tax structure starting at 5.05% and stepping up to a 13.16% base maximum. However, for the 2026 tax year, high earners must automatically track severe provincial surtaxes; a 20% surtax applies to base provincial tax, and an additional 36% surtax applies to high tax brackets, effectively driving the absolute top marginal provincial rate to 20.53%.

[Official Ontario Tax Authority](https://www.ontario.ca/page/personal-income-tax)