2018年和2019年安大略省个人所得税税率

安大略省个人所得税税率

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,906 5.05% first $42,960 5.05%
over $43,906 up to $87,813 9.15% over $42,960 up to $85,923 9.15%
over $87,813 up to $150,000 11.16% over $85,923 up to $150,000 11.16%
over $150,000 up to $220,000 12.16% over $150,000 up to $220,000 12.16%
over $220,000 13.16% over $220,000 13.16%

安大略省个人所得税边际税率(包含附加税)

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,906 20.05% 10.03% -6.86% 8.89% first $42,960 20.05% 10.03% -6.86% 7.81%
over $43,906 up to $47,630 24.15% 12.08% -1.20% 13.61% over $42,960 up to $46,605 24.15% 12.08% -1.20% 12.57%
over $47,630 up to $77,313 29.65% 14.83% 6.39% 19.93% over $46,605 up to $75,657 29.65% 14.83% 6.39% 18.95%
over $77,313 up to $87,813 31.48% 15.74% 8.92% 22.04% over $75,657 up to $85,923 31.48% 15.74% 8.92% 21.07%
over $87,813 up to $91,101 33.89% 16.95% 12.24% 24.81% over $85,923 up to $89,131 33.89% 16.95% 12.24% 23.87%
over $91,101 up to $95,259 37.91% 18.95% 17.79% 29.43% over $89,131 up to $93,208 37.91% 18.95% 17.79% 28.53%
over $95,259 up to $147,667 43.41% 21.70% 25.38% 35.76% over $93,208 up to $144,489 43.41% 21.70% 25.38% 34.91%
over $147,667 up to $150,000 46.41% 23.20% 29.52% 39.21% over $144,489 up to $150,000 46.41% 23.20% 29.52% 38.39%
over $150,000 up to $210,371 47.97% 23.98% 31.67% 41.00% over $150,000 up to $205,842 47.97% 23.98% 31.67% 40.20%
over $210,371 up to $220,000 51.97% 25.98% 37.19% 45.60% over $205,842 up to $220,000 51.97% 25.98% 37.19% 44.84%
over $220,000 53.53% 26.76% 39.34% 47.40% over $220,000 53.53% 26.76% 39.34% 46.65%

安大略省附加税税率

2019 2018
Surtax rate (included in above rates) 20% 36% Surtax rate (included in above rates) 20% 36%
Surtax is on ON tax greater than $4,740 $6,067 Surtax is on ON tax greater than $4,638 $5,936
Person with only basic personal amount – surtax starts at taxable income of $77,313 $91,101 Person with only basic personal amount – surtax starts at taxable income of $75,657 $89,131

安大略省基本个人免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$10,582 5.05% $10,354 5.05%

联邦个人免税额

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%

 


2 thoughts on “2018年和2019年安大略省个人所得税税率

  1. 边际税率是指在一定的应课税收入的等级上,每增加一元的收入所应该缴纳的税款。有时候是用百分比表示。

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