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Ontario Health Premium (OHP)

Ontario Taxation Act, 2007 Division C

Beginning July 1, 2004, the Ontario government started collecting, through the income tax system, an Ontario Health Premium that is based on an individual's taxable income.

Ontario Health Premium
Taxable Income 2005 and Later Tax Years 2004 Tax Year
first $20,000 no premium no premium
over $20,000 up to $25,000 (taxable income - $20,000) x 6% (taxable income - $20,000) x 3%
over $25,000 up to $36,000 $300 $150
over $36,000 up to $38,500 $300 + (taxable income - $36,000) x 6% $150 + (taxable income - $36,000) x 3%
over $38,500 up to $48,000 $450 $225
over $48,000 up to $48,600 $450 + (taxable income - $48,000) x 25% $225 + (taxable income - $48,000) x 12.5%
over $48,600 up to $72,000 $600 $300
over $72,000 up to $72,600 $600 + (taxable income - $72,000) x 25% $300 + (taxable income - $72,000) x 12.5%
over $72,600 up to $200,000 $750 $375
over $200,000 up to $200,600 $750 + (taxable income - $200,000) x 25% $375 + (taxable income - $200,000) x 12.5%
over $200,600 $900 $450

See also the Ontario Ministry of Finance web page on the Ontario Health Premium.