安大略省个人所得税税率 |
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| 2021 Taxable Income | 2021 Tax Rates | 2020 Taxable Income | 2020 Tax Rates | ||||||
| first $45,142 | 5.05% | first $44,740 | 5.05% | ||||||
| over $45,142 up to $90,287 | 9.15% | over $44,740 up to $89,482 | 9.15% | ||||||
| over $90,287 up to $150,000 | 11.16% | over $89,482 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） |
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| 2021 Taxable Income | 2021 Marginal Tax Rates | 2020 Taxable Income | 2020 Marginal Tax Rates | ||||||
| Other Income |
Capital Gains |
Canadian Dividends | Other Income |
Capital Gains |
Canadian Dividends | ||||
| Eligible | Non-Eligible | Eligible | Non-Eligible | ||||||
| first $45,142 | 20.05% | 10.03% | -6.86% | 9.24% | first $44,740 | 20.05% | 10.03% | -6.86% | 9.24% |
| over $45,142 up to $49,020 | 24.15% | 12.08% | -1.20% | 13.95% | over $44,740 up to $48,535 | 24.15% | 12.08% | -1.20% | 13.95% |
| over $49,020 up to $79,505 | 29.65% | 14.83% | 6.39% | 20.28% | over $48,535 up to $78,783 | 29.65% | 14.83% | 6.39% | 20.28% |
| over $79,505 up to $90,287 | 31.48% | 15.74% | 8.92% | 22.38% | over $78,783 up to $89,482 | 31.48% | 15.74% | 8.92% | 22.38% |
| over $90,287 up to $93,655 | 33.89% | 16.95% | 12.24% | 25.16% | over $89,482 up to $92,825 | 33.89% | 16.95% | 12.24% | 25.16% |
| over $93,655 up to $98,040 | 37.91% | 18.95% | 17.79% | 29.78% | over $92,825 up to $97,069 | 37.91% | 18.95% | 17.79% | 29.78% |
| over $98,040 up to $150,000 | 43.41% | 21.70% | 25.38% | 36.10% | over $97,069 up to $150,000 | 43.41% | 21.70% | 25.38% | 36.10% |
| over $150,000 up to $151,978 | 44.97% | 22.48% | 27.53% | 37.90% | over $150,000 up to $150,473 | 44.97% | 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 $220,000 | 51.97% | 25.98% | 37.19% | 45.95% | over $214,368 up to $220,000 | 51.97% | 25.98% | 37.19% | 45.95% |
| over $220,000 | 53.53% | 26.76% | 39.34% | 47.74% | over $220,000 | 53.53% | 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%. |
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| 安大略省附加税税率 | |||||||||
| 2021 | 2020 | ||||||||
| Surtax rate (included in above rates) | 20% | 36% | Surtax rate (included in above rates) | 20% | 36% | ||||
| Surtax is on ON tax greater than | $4,874 | $6,237 | Surtax is on ON tax greater than | $4,830 | $6,182 | ||||
| Person with only basic personal amount – surtax starts at taxable income of | $79,505 | $93,655 | Person with only basic personal amount – surtax starts at taxable income of | $78,783 | $92,825 | ||||
| The 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. |
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| 安大略省基本个人免税额 | |||||||||
| 2021 Personal Amount | 2021 Tax Rate | 2020 Personal Amount | 2020 Tax Rate | ||||||
| $10,880 | 5.05% | $10,783 | 5.05% | ||||||
| Federal Basic Personal Amount | |||||||||
| 2021 Personal Amount (1) | 2021 Tax Rate | 2020 Personal Amount (1) | 2020 Tax Rate | ||||||
| $13,808 | 15% | $13,229 | 15% | ||||||
这个边际税率怎么解释？
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。