安大略省个人所得税税率 |
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| 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） |
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| 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 |
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| 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 |
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| 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 |
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| 2019 Personal Amount | 2019 Tax Rate | 2018 Personal Amount | 2018 Tax Rate | ||||||
| $12,069 | 15% | $11,809 | 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。