# ANN-08 — Ontario EHT

**Flag: Current** — Verified against the live source. Safe to cite.

Exemption **$1,000,000**, next indexed 1 January 2029. Rates on total Ontario remuneration before the exemption: up to $200,000 — 0.98%; to $230,000 — 1.101%; to $260,000 — 1.223%; to $290,000 — 1.344%; to $320,000 — 1.465%; to $350,000 — 1.586%; to $380,000 — 1.708%; to $400,000 — 1.829%; **over $400,000 — 1.95%**

## Sources

- Ontario EHT (primary): https://www.ontario.ca/document/employer-health-tax-eht

Jurisdiction: ON · Verified 2026-08-27 · Review: january