Ontario Commercial Property Tax Rates and Ratios: Every Municipality Ranked
Total commercial rate, residential rate, the ratio between them and the tax on $1 million, from the province's own filings.
Updated October 15, 2026
By Ashita Chandra, AACI, P.App — Director of Valuations
A commercial property in Ontario pays municipal tax plus the provincial education tax, set each spring in the municipality's tax-rate by-law and applied to MPAC's assessed value. The rates vary more than most owners expect: the same $1 million assessment can carry a tax bill that differs by tens of thousands of dollars between neighbouring municipalities, and in most of the province commercial property pays two to three times the residential rate. This table lists the total commercial rate, the residential rate, the ratio between them and the resulting tax on a $1 million assessment for every municipality that has filed its Financial Information Return with the province, 2025 where filed and 2024 for all, with the industrial and multi-residential rates alongside.
The table
2025 shows the 283 municipalities that have filed their 2025 return so far; 2024 is the complete set of 386. Figures change as returns are filed.
If you use this data, link to this page.
| 1 | Toronto, City | Toronto, City | 2.2654% | 0.7457% | 3.04 | $22,654 | +0.046 pp | 2.3632% | 1.1897% |
| 2 | Ottawa, City | Ottawa, City | 2.0009% | 0.7357% | 2.72 | $20,009 | +0.004 pp | 2.2545% | 0.9105% |
| 3 | Lake of The Woods, Township | Rainy River District | 1.8302% | 0.6870% | 2.66 | $18,302 | −0.000 pp | — | — |
| 4 | Beckwith, Township | Lanark County | 2.2404% | 0.8912% | 2.51 | $22,404 | +0.044 pp | 2.7488% | — |
| 5 | Dawson, Township | Rainy River District | 2.9990% | 1.2232% | 2.45 | $29,990 | +0.115 pp | 2.1271% | — |
| 6 | Kitchener, City | Waterloo Region | 2.9193% | 1.1988% | 2.44 | $29,193 | +0.154 pp | 2.9193% | 2.1923% |
| 7 | Shuniah, Municipality | Thunder Bay District | 2.0857% | 0.8573% | 2.43 | $20,857 | +0.044 pp | 2.7324% | — |
| 8 | Waterloo, City | Waterloo Region | 2.9366% | 1.2076% | 2.43 | $29,366 | +0.172 pp | 2.9366% | 2.2096% |
| 9 | Drummond-North Elmsley, Township | Lanark County | 2.4709% | 1.0162% | 2.43 | $24,709 | +0.073 pp | 3.0654% | 1.8565% |
| 10 | Latchford, Town | Timiskaming District | 3.1168% | 1.2827% | 2.43 | $31,168 | +0.044 pp | — | — |
| 11 | Kingston, City | Frontenac | 3.2146% | 1.3321% | 2.41 | $32,146 | +0.131 pp | 3.9811% | 2.1575% |
| 12 | Belleville, City | Hastings County | 2.9411% | 1.2270% | 2.40 | $29,411 | +0.094 pp | 3.4575% | 2.3009% |
| 13 | Cambridge, City | Waterloo Region | 3.1216% | 1.3025% | 2.40 | $31,216 | +0.133 pp | 3.1216% | 2.3946% |
| 14 | Brant County | Brantford, City, Brant County | 2.8670% | 1.1988% | 2.39 | $28,670 | +0.118 pp | 3.5468% | 1.9309% |
| 15 | Blandford - Blenheim, Township | Oxford County | 2.8860% | 1.2078% | 2.39 | $28,860 | +0.112 pp | 3.6541% | 2.2626% |
| 16 | Madawaska Valley, Township | Renfrew County | 2.5239% | 1.0589% | 2.38 | $25,239 | −0.130 pp | 3.1147% | 1.9137% |
| 17 | Temiskaming Shores, City | Timiskaming District | 3.3544% | 1.4101% | 2.38 | $33,544 | +0.016 pp | 3.6826% | 2.8403% |
| 18 | South-West Oxford, Township | Oxford County | 2.9875% | 1.2612% | 2.37 | $29,875 | +0.114 pp | 3.7945% | 2.3693% |
| 19 | Greater Madawaska, Township | Renfrew County | 2.5931% | 1.0970% | 2.36 | $25,931 | +0.089 pp | 3.2088% | — |
| 20 | Zorra, Township | Oxford County | 3.0350% | 1.2861% | 2.36 | $30,350 | +0.099 pp | 3.8601% | 2.4192% |
| 21 | Laurentian Valley, Township | Renfrew County | 2.6313% | 1.1180% | 2.35 | $26,313 | +0.099 pp | 3.2607% | 2.0287% |
| 22 | Dysart et al, Township | Haliburton County | 1.8006% | 0.7739% | 2.33 | $18,006 | +0.047 pp | 1.9468% | 1.0182% |
| 23 | Lanark Highlands, Township | Lanark County | 2.8806% | 1.2386% | 2.33 | $28,806 | +0.088 pp | 3.6282% | 2.2952% |
| 24 | Kenora, City | Kenora District | 3.7486% | 1.6154% | 2.32 | $37,486 | +0.216 pp | 4.1328% | 2.4213% |
| 25 | Greater Sudbury, City | Greater Sudbury, City | 3.3739% | 1.4573% | 2.32 | $33,739 | +0.090 pp | 5.2189% | 2.7160% |
| 26 | Brudenell, Lyndoch and Raglan, Township | Renfrew County | 2.7937% | 1.2076% | 2.31 | $27,937 | +0.058 pp | 3.4815% | 2.2027% |
| 27 | Horton, Township | Renfrew County | 2.8071% | 1.2149% | 2.31 | $28,071 | +0.084 pp | 3.4997% | 2.2170% |
| 28 | Markham, City | York Region | 1.6090% | 0.7003% | 2.30 | $16,090 | +0.026 pp | 1.7793% | 0.7003% |
| 29 | Windsor, City | Essex County | 4.7918% | 2.0953% | 2.29 | $47,918 | +0.126 pp | 5.3779% | 4.0376% |
| 30 | Algonquin Highlands, Township | Haliburton County | 1.8581% | 0.8127% | 2.29 | $18,581 | +0.047 pp | 2.0134% | — |
| 31 | Tillsonburg, Town | Oxford County | 3.5108% | 1.5363% | 2.29 | $35,108 | +0.134 pp | 4.5182% | 2.9197% |
| 32 | Carleton Place, Town | Lanark County | 3.0941% | 1.3544% | 2.28 | $30,941 | +0.095 pp | 3.9215% | 2.5237% |
| 33 | Black River - Matheson, Township | Cochrane District | 4.3886% | 1.9250% | 2.28 | $43,886 | +0.042 pp | 5.5405% | 2.3939% |
| 34 | Montague, Township | Lanark County | 3.1386% | 1.3786% | 2.28 | $31,386 | +0.075 pp | 3.9827% | — |
| 35 | McNab-Braeside, Township | Renfrew County | 2.9802% | 1.3103% | 2.27 | $29,802 | +0.086 pp | 3.7350% | 2.4023% |
| 36 | Chatham-Kent, Municipality | Chatham-Kent M | 3.9824% | 1.7518% | 2.27 | $39,824 | +0.145 pp | 4.1336% | 3.2554% |
| 37 | Ingersoll, Town | Oxford County | 3.6298% | 1.5989% | 2.27 | $36,298 | +0.098 pp | 4.6827% | 3.0448% |
| 38 | Guelph, City | Wellington County | 3.1702% | 1.3977% | 2.27 | $31,702 | +0.144 pp | 3.6243% | 2.3764% |
| 39 | Laurentian Hills, Town | Renfrew County | 3.0165% | 1.3303% | 2.27 | $30,165 | +0.042 pp | 3.7844% | 2.4413% |
| 40 | Sault Ste Marie, City | Algoma District | 3.9347% | 1.7374% | 2.26 | $39,347 | +0.044 pp | 6.9024% | 1.8673% |
| 41 | Mattice - Val Cote, Township | Cochrane District | 4.3481% | 1.9201% | 2.26 | $43,481 | +0.060 pp | 3.8664% | 1.8468% |
| 42 | Niagara-on-the-Lake, Town | Niagara Region | 2.6303% | 1.1619% | 2.26 | $26,303 | +0.143 pp | 3.5333% | 2.1405% |
| 43 | London, City | Middlesex County | 3.7897% | 1.6764% | 2.26 | $37,897 | +0.197 pp | 3.7897% | 2.7414% |
| 44 | Bonnechere Valley, Township | Renfrew County | 3.0612% | 1.3550% | 2.26 | $30,612 | +0.105 pp | 3.8451% | 2.4891% |
| 45 | Whitewater Region, Township | Renfrew County | 3.0826% | 1.3667% | 2.26 | $30,826 | +0.124 pp | 3.8742% | 2.5120% |
| 46 | Vaughan, City | York Region | 1.6536% | 0.7337% | 2.25 | $16,536 | +0.027 pp | 1.8343% | 0.7337% |
| 47 | Richmond Hill, City | York Region | 1.6580% | 0.7370% | 2.25 | $16,580 | +0.029 pp | 1.8396% | 0.7370% |
| 48 | North Algona-Wilberforce, Township | Renfrew County | 3.1186% | 1.3866% | 2.25 | $31,186 | +0.172 pp | 3.9231% | — |
| 49 | Killaloe, Hagarty and Richards, Township | Renfrew County | 3.2250% | 1.4452% | 2.23 | $32,250 | +0.087 pp | 4.0678% | 2.6646% |
| 50 | The Archipelago, Township | Parry Sound District | 0.9133% | 0.4101% | 2.23 | $9,133 | +0.024 pp | 1.0659% | — |
| 51 | Woodstock, City | Oxford County | 4.0520% | 1.8209% | 2.23 | $40,520 | +0.191 pp | 5.2665% | 3.4888% |
| 52 | North Bay, City | Nipissing District | 3.8864% | 1.7522% | 2.22 | $38,864 | +0.087 pp | 3.1188% | 3.3353% |
| 53 | Larder Lake, Township | Timiskaming District | 5.4963% | 2.4845% | 2.21 | $54,963 | +0.220 pp | 5.7613% | 3.4260% |
| 54 | Admaston-Bromley, Township | Renfrew County | 3.4129% | 1.5487% | 2.20 | $34,129 | +0.133 pp | 4.3232% | — |
| 55 | Arnprior, Town | Renfrew County | 3.4239% | 1.5548% | 2.20 | $34,239 | +0.097 pp | 4.3382% | 2.8776% |
| 56 | West Lincoln, Township | Niagara Region | 2.9142% | 1.3255% | 2.20 | $29,142 | +0.142 pp | 3.9638% | 2.4629% |
| 57 | Iroquois Falls, Town | Cochrane District | 5.5708% | 2.5507% | 2.18 | $55,708 | +0.110 pp | 6.0612% | 4.9290% |
| 58 | Gananoque, Separated Town | Leeds and Grenville United Counties | 3.8777% | 1.7755% | 2.18 | $38,777 | +0.241 pp | 3.9531% | 3.1507% |
| 59 | Morley, Township | Rainy River District | 3.0735% | 1.4111% | 2.18 | $30,735 | +0.064 pp | 2.2639% | 1.2914% |
| 60 | Nairn and Hyman, Township | Sudbury District | 3.5598% | 1.6418% | 2.17 | $35,598 | +0.102 pp | 6.4891% | — |
| 61 | Pickering, City | Durham Region | 1.9952% | 0.9221% | 2.16 | $19,952 | −0.256 pp | 2.4363% | 1.5885% |
| 62 | Dryden, City | Kenora District | 4.2514% | 1.9668% | 2.16 | $42,514 | +0.080 pp | 3.4175% | 3.7188% |
| 63 | Wawa, Municipality | Algoma District | 6.5546% | 3.0346% | 2.16 | $65,546 | +0.210 pp | 5.9253% | 4.5667% |
| 64 | Lincoln, Town | Niagara Region | 3.1505% | 1.4617% | 2.16 | $31,505 | +0.182 pp | 4.3219% | 2.7312% |
| 65 | Deep River, Town | Renfrew County | 3.8249% | 1.7758% | 2.15 | $38,249 | +0.129 pp | 4.8833% | 3.3071% |
| 66 | South Algonquin, Township | Nipissing District | 2.4460% | 1.1377% | 2.15 | $24,460 | +0.048 pp | 3.4699% | — |
| 67 | North Stormont, Township | Stormont, Dundas and Glengarry United Counties | 2.6305% | 1.2243% | 2.15 | $26,305 | +0.083 pp | 3.0905% | 1.2243% |
| 68 | Whitchurch - Stouffville, Town | York Region | 1.7813% | 0.8296% | 2.15 | $17,813 | +0.037 pp | 1.9918% | 0.8296% |
| 69 | St Thomas, City | Elgin County | 3.6925% | 1.7220% | 2.14 | $36,925 | +0.104 pp | 4.4174% | 3.2744% |
| 70 | Mississauga, City | Peel Region | 2.2163% | 1.0339% | 2.14 | $22,163 | +0.132 pp | 2.3026% | 1.2678% |
| 71 | Cobalt, Town | Timiskaming District | 4.3941% | 2.0525% | 2.14 | $43,941 | +0.235 pp | 4.3941% | 3.5660% |
| 72 | Lambton Shores, Municipality | Lambton County | 2.6456% | 1.2381% | 2.14 | $26,456 | +0.077 pp | 3.1018% | 2.3232% |
| 73 | Ajax, Town | Durham Region | 2.0640% | 0.9695% | 2.13 | $20,640 | −0.242 pp | 2.5323% | 1.6771% |
| 74 | Renfrew, Town | Renfrew County | 4.0867% | 1.9201% | 2.13 | $40,867 | +0.225 pp | 5.2392% | 3.5875% |
| 75 | Thorold, City | Niagara Region | 3.3289% | 1.5645% | 2.13 | $33,289 | +0.163 pp | 4.5924% | 2.9337% |
| 76 | Aurora, Town | York Region | 1.8097% | 0.8509% | 2.13 | $18,097 | +0.031 pp | 2.0268% | 0.8509% |
| 77 | Espanola, Town | Sudbury District | 4.0455% | 1.9032% | 2.13 | $40,455 | +0.164 pp | 4.6746% | 3.6534% |
| 78 | Pelham, Town | Niagara Region | 3.3924% | 1.6012% | 2.12 | $33,924 | +0.159 pp | 4.6887% | 3.0059% |
| 79 | Brantford, City | Brantford, City, Brant County | 3.2486% | 1.5364% | 2.11 | $32,486 | +0.094 pp | 3.8922% | 2.7109% |
| 80 | Oakville, Town | Halton Region | 1.7633% | 0.8346% | 2.11 | $17,633 | +0.057 pp | 2.3051% | 1.5163% |
| 81 | Fort Erie, Town | Niagara Region | 3.4908% | 1.6579% | 2.11 | $34,908 | +0.172 pp | 4.8378% | 3.1176% |
| 82 | Enniskillen, Township | Lambton County | 2.7782% | 1.3196% | 2.11 | $27,782 | +0.074 pp | 3.2687% | 2.4862% |
| 83 | Coleman, Township | Timiskaming District | 2.2647% | 1.0761% | 2.10 | $22,647 | +0.000 pp | 3.1878% | — |
| 84 | Puslinch, Township | Wellington County | 2.2451% | 1.0686% | 2.10 | $22,451 | +0.052 pp | 3.0774% | 1.8926% |
| 85 | Tarbutt, Township | Algoma District | 2.7710% | 1.3210% | 2.10 | $27,710 | +0.090 pp | 3.0025% | — |
| 86 | St Clair, Township | Lambton County | 2.8241% | 1.3478% | 2.10 | $28,241 | +0.072 pp | 3.3265% | 2.5426% |
| 87 | King, Township | York Region | 1.8585% | 0.8876% | 2.09 | $18,585 | +0.035 pp | 2.0870% | 0.8876% |
| 88 | Welland, City | Niagara Region | 3.5874% | 1.7135% | 2.09 | $35,874 | +0.162 pp | 4.9842% | 3.2273% |
| 89 | Newmarket, Town | York Region | 1.8640% | 0.8916% | 2.09 | $18,640 | +0.032 pp | 2.0937% | 0.8916% |
| 90 | Machin, Township | Kenora District | 2.7765% | 1.3288% | 2.09 | $27,765 | +0.065 pp | 1.8588% | 1.3288% |
| 91 | Norfolk County | Haldimand County, Norfolk County | 3.2852% | 1.5738% | 2.09 | $32,852 | +0.110 pp | 3.2852% | 2.5582% |
| 92 | Wainfleet, Township | Niagara Region | 3.6609% | 1.7559% | 2.08 | $36,609 | +0.186 pp | 5.0957% | 3.3108% |
| 93 | Bradford West Gwillimbury, Town | Simcoe County | 1.6777% | 0.8057% | 2.08 | $16,777 | +0.017 pp | 1.6583% | 0.8057% |
| 94 | South Glengarry, Township | Stormont, Dundas and Glengarry United Counties | 2.9272% | 1.4058% | 2.08 | $29,272 | +0.101 pp | 3.4652% | 1.4058% |
| 95 | Armstrong, Township | Timiskaming District | 2.6107% | 1.2566% | 2.08 | $26,107 | +0.050 pp | 3.0042% | 2.5242% |
| 96 | South Stormont, Township | Stormont, Dundas and Glengarry United Counties | 2.9521% | 1.4211% | 2.08 | $29,521 | +0.115 pp | 3.4966% | 1.4211% |
| 97 | Southwold, Township | Elgin County | 2.9745% | 1.4320% | 2.08 | $29,745 | +0.051 pp | 3.7260% | — |
| 98 | North Dundas, Township | Stormont, Dundas and Glengarry United Counties | 2.9544% | 1.4225% | 2.08 | $29,544 | +0.201 pp | 3.4996% | 1.4225% |
| 99 | Caledon, Town | Peel Region | 1.9223% | 0.9265% | 2.07 | $19,223 | +0.046 pp | 2.1106% | 1.4852% |
| 100 | Plympton-Wyoming, Town | Lambton County | 2.9341% | 1.4154% | 2.07 | $29,341 | +0.072 pp | 3.4649% | 2.6778% |
| 101 | Essa, Township | Simcoe County | 1.6918% | 0.8171% | 2.07 | $16,918 | +0.037 pp | 1.6720% | 0.8171% |
| 102 | McDougall, Township | Parry Sound District | 1.7164% | 0.8297% | 2.07 | $17,164 | +0.040 pp | 2.6421% | — |
| 103 | South Dundas, Township | Stormont, Dundas and Glengarry United Counties | 3.0045% | 1.4532% | 2.07 | $30,045 | +0.105 pp | 3.5628% | 1.4532% |
| 104 | Point Edward, Village | Lambton County | 2.9909% | 1.4503% | 2.06 | $29,909 | +0.088 pp | 3.5364% | 2.7477% |
| 105 | Burlington, City | Halton Region | 1.8666% | 0.9055% | 2.06 | $18,666 | +0.072 pp | 2.4532% | 1.6580% |
| 106 | Smooth Rock Falls, Town | Cochrane District | 5.5754% | 2.7079% | 2.06 | $55,754 | +0.427 pp | 2.4130% | 4.9280% |
| 107 | Terrace Bay, Township | Thunder Bay District | 6.9222% | 3.3669% | 2.06 | $69,222 | +0.240 pp | — | 6.5809% |
| 108 | Harris, Township | Timiskaming District | 1.5314% | 0.7452% | 2.06 | $15,314 | +0.013 pp | — | — |
| 109 | Guelph-Eramosa, Township | Wellington County | 2.3868% | 1.1636% | 2.05 | $23,868 | +0.052 pp | 3.3054% | 2.0731% |
| 110 | West Elgin, Municipality | Elgin County | 3.1665% | 1.5492% | 2.04 | $31,665 | +0.066 pp | 3.9868% | 2.9454% |
| 111 | Emo, Township | Rainy River District | 3.5874% | 1.7580% | 2.04 | $35,874 | +0.040 pp | 3.5874% | 2.5983% |
| 112 | Northeastern Manitoulin & The Isl, Town | Manitoulin District | 2.7622% | 1.3546% | 2.04 | $27,622 | +0.024 pp | 3.0200% | 1.4816% |
| 113 | Port Colborne, City | Niagara Region | 4.1240% | 2.0229% | 2.04 | $41,240 | +0.216 pp | 5.7977% | 3.8366% |
| 114 | Halton Hills, Town | Halton Region | 1.9328% | 0.9510% | 2.03 | $19,328 | +0.085 pp | 2.5483% | 1.7489% |
| 115 | Brooke-Alvinston, Municipality | Lambton County | 3.2174% | 1.5896% | 2.02 | $32,174 | +0.119 pp | 3.8214% | 3.0261% |
| 116 | Centre Wellington, Township | Wellington County | 2.4793% | 1.2257% | 2.02 | $24,793 | +0.060 pp | 3.4544% | 2.1910% |
| 117 | Malahide, Township | Elgin County | 3.3241% | 1.6455% | 2.02 | $33,241 | +0.067 pp | 4.2010% | — |
| 118 | Bayham, Municipality | Elgin County | 3.3544% | 1.6640% | 2.02 | $33,544 | +0.061 pp | 4.6121% | 3.1748% |
| 119 | McKellar, Township | Parry Sound District | 1.5703% | 0.7806% | 2.01 | $15,703 | +0.037 pp | — | — |
| 120 | Kawartha Lakes, City | Kawartha Lakes, City | 2.1383% | 1.0653% | 2.01 | $21,383 | +0.124 pp | 2.1083% | 1.9381% |
| 121 | Sarnia, City | Lambton County | 3.3428% | 1.6666% | 2.01 | $33,428 | +0.097 pp | 3.9793% | 3.1803% |
| 122 | Petrolia, Town | Lambton County | 3.3951% | 1.6988% | 2.00 | $33,951 | +0.079 pp | 4.0450% | 3.2445% |
| 123 | East Hawkesbury, Township | Prescott and Russell United Counties | 2.3937% | 1.2035% | 1.99 | $23,937 | +0.077 pp | 3.4503% | 1.2035% |
| 124 | Oil Springs, Village | Lambton County | 3.4970% | 1.7614% | 1.99 | $34,970 | +0.142 pp | 4.1733% | 3.3697% |
| 125 | Aylmer, Town | Elgin County | 3.6175% | 1.8246% | 1.98 | $36,175 | +0.066 pp | 4.5995% | 3.4961% |
| 126 | The Blue Mountains, Town | Grey County | 1.9719% | 0.9950% | 1.98 | $19,719 | +0.050 pp | 2.4216% | 1.0878% |
| 127 | Hamilton, Township | Northumberland County | 2.6889% | 1.3589% | 1.98 | $26,889 | +0.105 pp | 3.4124% | 1.8413% |
| 128 | Uxbridge, Township | Durham Region | 2.4641% | 1.2455% | 1.98 | $24,641 | +0.099 pp | 3.0907% | 2.1921% |
| 129 | Charlton-Dack, Municipality | Timiskaming District | 3.0014% | 1.5193% | 1.98 | $30,014 | +0.111 pp | 3.9381% | — |
| 130 | Russell, Township | Prescott and Russell United Counties | 2.4579% | 1.2480% | 1.97 | $24,579 | +0.084 pp | 3.5593% | 1.2480% |
| 131 | Quinte West, City | Hastings County | 2.9970% | 1.5290% | 1.96 | $29,970 | +0.134 pp | 4.2457% | 2.9050% |
| 132 | Greater Napanee, Town | Lennox and Addington County | 2.7208% | 1.3891% | 1.96 | $27,208 | +0.088 pp | 3.6980% | 2.7503% |
| 133 | Mapleton, Township | Wellington County | 2.7337% | 1.3963% | 1.96 | $27,337 | +0.067 pp | 3.8639% | 2.5152% |
| 134 | Athens, Township | Leeds and Grenville United Counties | 2.1595% | 1.1033% | 1.96 | $21,595 | +0.068 pp | 2.6014% | 1.1033% |
| 135 | Perth East, Township | Perth County | 1.9112% | 0.9800% | 1.95 | $19,112 | +0.073 pp | 2.5086% | 0.9800% |
| 136 | Wellington North, Township | Wellington County | 2.7788% | 1.4265% | 1.95 | $27,788 | +0.065 pp | 3.9365% | 2.5727% |
| 137 | Minto, Town | Wellington County | 2.7952% | 1.4375% | 1.94 | $27,952 | +0.077 pp | 3.9629% | 2.5936% |
| 138 | Scugog, Township | Durham Region | 2.5916% | 1.3334% | 1.94 | $25,916 | +0.111 pp | 3.2686% | 2.3563% |
| 139 | Sioux Narrows-Nestor Falls, Township | Kenora District | 1.7946% | 0.9252% | 1.94 | $17,946 | +0.031 pp | 1.6446% | — |
| 140 | Leeds and the Thousand Islands, Township | Leeds and Grenville United Counties | 2.2131% | 1.1431% | 1.94 | $22,131 | +0.076 pp | 2.6736% | 1.1431% |
| 141 | Clarington, Municipality | Durham Region | 2.6374% | 1.3650% | 1.93 | $26,374 | +0.107 pp | 3.3325% | 2.4152% |
| 142 | Seguin, Township | Parry Sound District | 1.1281% | 0.5853% | 1.93 | $11,281 | +0.022 pp | 1.8574% | — |
| 143 | Casselman, Municipality | Prescott and Russell United Counties | 2.6212% | 1.3613% | 1.93 | $26,212 | +0.092 pp | 3.8367% | 1.3613% |
| 144 | Rideau Lakes, Township | Leeds and Grenville United Counties | 2.2429% | 1.1653% | 1.92 | $22,429 | +0.071 pp | 2.7136% | 1.1653% |
| 145 | Prince, Township | Algoma District | 2.1912% | 1.1400% | 1.92 | $21,912 | +0.015 pp | 2.7164% | — |
| 146 | French River, Municipality | Sudbury District | 2.1659% | 1.1279% | 1.92 | $21,659 | +0.046 pp | 2.4645% | 1.3429% |
| 147 | Champlain, Township | Prescott and Russell United Counties | 2.6492% | 1.3807% | 1.92 | $26,492 | +0.084 pp | 3.8841% | 1.3807% |
| 148 | Selwyn, Township | Peterborough County | 1.6661% | 0.8685% | 1.92 | $16,661 | +0.059 pp | 1.9842% | 0.8685% |
| 149 | Georgina, Town | York Region | 2.2158% | 1.1558% | 1.92 | $22,158 | +0.056 pp | 2.5278% | 1.1558% |
| 150 | Brock, Township | Durham Region | 2.7202% | 1.4221% | 1.91 | $27,202 | +0.106 pp | 3.4480% | 2.5217% |
| 151 | Perth South, Township | Perth County | 1.9803% | 1.0355% | 1.91 | $19,803 | +0.091 pp | 2.6178% | — |
| 152 | Front of Yonge, Township | Leeds and Grenville United Counties | 2.2940% | 1.2032% | 1.91 | $22,940 | +0.067 pp | 2.7824% | 1.2032% |
| 153 | Barrie, City | Simcoe County | 2.6840% | 1.4118% | 1.90 | $26,840 | +0.084 pp | 2.7887% | 1.4118% |
| 154 | Powassan, Municipality | Parry Sound District | 2.8038% | 1.4758% | 1.90 | $28,038 | +0.112 pp | 3.1950% | 2.7511% |
| 155 | Muskoka Lakes, Township | Muskoka District | 1.2238% | 0.6464% | 1.89 | $12,238 | +0.030 pp | 1.3424% | — |
| 156 | Mono, Town | Dufferin County | 1.9516% | 1.0314% | 1.89 | $19,516 | +0.086 pp | 2.8111% | — |
| 157 | Clarence-Rockland, City | Prescott and Russell United Counties | 2.7743% | 1.4676% | 1.89 | $27,743 | +0.102 pp | 4.0966% | 1.4676% |
| 158 | Mattawa, Town | Nipissing District | 4.1174% | 2.1794% | 1.89 | $41,174 | +0.057 pp | 5.2748% | 3.0007% |
| 159 | Trent Hills, Municipality | Northumberland County | 3.1592% | 1.6724% | 1.89 | $31,592 | +0.119 pp | 4.0708% | 2.2802% |
| 160 | The Nation, Municipality | Prescott and Russell United Counties | 2.8009% | 1.4860% | 1.88 | $28,009 | +0.132 pp | 4.1418% | 1.4860% |
| 161 | Oshawa, City | Durham Region | 2.8686% | 1.5245% | 1.88 | $28,686 | +0.134 pp | 3.6552% | 2.7129% |
| 162 | Stone Mills, Township | Lennox and Addington County | 2.7300% | 1.4582% | 1.87 | $27,300 | +0.086 pp | 3.7122% | 2.7633% |
| 163 | Peterborough, City | Peterborough County | 3.3042% | 1.7691% | 1.87 | $33,042 | +0.175 pp | 3.3042% | 3.3000% |
| 164 | Carling, Township | Parry Sound District | 1.3852% | 0.7424% | 1.87 | $13,852 | +0.014 pp | 2.1730% | — |
| 165 | Brampton, City | Peel Region | 2.2389% | 1.2006% | 1.86 | $22,389 | +0.122 pp | 2.4200% | 1.9392% |
| 166 | New Tecumseth, Town | Simcoe County | 2.0131% | 1.0800% | 1.86 | $20,131 | +0.041 pp | 1.9855% | 1.0800% |
| 167 | Ramara, Township | Simcoe County | 2.0253% | 1.0900% | 1.86 | $20,253 | +0.051 pp | 1.9974% | 1.0900% |
| 168 | Addington Highlands, Township | Lennox and Addington County | 2.8194% | 1.5212% | 1.85 | $28,194 | +0.119 pp | 3.8490% | 2.8894% |
| 169 | Temagami, Municipality | Nipissing District | 2.0764% | 1.1266% | 1.84 | $20,764 | +0.046 pp | 1.7076% | 2.0967% |
| 170 | Edwardsburgh-Cardinal, Township | Leeds and Grenville United Counties | 2.5020% | 1.3577% | 1.84 | $25,020 | +0.059 pp | 3.0622% | 1.3577% |
| 171 | Hilton, Township | Algoma District | 2.0455% | 1.1104% | 1.84 | $20,455 | +0.091 pp | 1.9331% | — |
| 172 | Melancthon, Township | Dufferin County | 2.0606% | 1.1207% | 1.84 | $20,606 | +0.043 pp | 3.0074% | — |
| 173 | Georgian Bluffs, Township | Grey County | 2.3393% | 1.2782% | 1.83 | $23,393 | +0.054 pp | 2.9403% | 1.4023% |
| 174 | Augusta, Township | Leeds and Grenville United Counties | 2.5608% | 1.4014% | 1.83 | $25,608 | +0.147 pp | 3.1413% | 1.4014% |
| 175 | Lake of Bays, Township | Muskoka District | 1.2931% | 0.7094% | 1.82 | $12,931 | +0.030 pp | 1.4117% | 0.7094% |
| 176 | Mulmur, Township | Dufferin County | 2.1012% | 1.1540% | 1.82 | $21,012 | +0.091 pp | 3.0806% | — |
| 177 | Loyalist, Township | Lennox and Addington County | 3.0219% | 1.6641% | 1.82 | $30,219 | +0.096 pp | 4.1590% | 3.1751% |
| 178 | Wasaga Beach, Town | Simcoe County | 2.1444% | 1.1875% | 1.81 | $21,444 | +0.047 pp | — | 1.1875% |
| 179 | Trent Lakes, Municipality | Peterborough County | 1.8226% | 1.0110% | 1.80 | $18,226 | +0.053 pp | 2.2041% | — |
| 180 | West Perth, Municipality | Perth County | 2.2607% | 1.2603% | 1.79 | $22,607 | +0.107 pp | 3.0605% | 1.2603% |
| 181 | Merrickville-Wolford, Village | Leeds and Grenville United Counties | 2.7471% | 1.5397% | 1.78 | $27,471 | +0.093 pp | 3.3919% | 1.5397% |
| 182 | East Garafraxa, Township | Dufferin County | 2.1960% | 1.2317% | 1.78 | $21,960 | +0.111 pp | 3.2515% | — |
| 183 | Grey Highlands, Municipality | Grey County | 2.5137% | 1.4127% | 1.78 | $25,137 | +0.154 pp | 3.1864% | 1.5516% |
| 184 | Hawkesbury, Town | Prescott and Russell United Counties | 3.4823% | 1.9589% | 1.78 | $34,823 | +0.152 pp | 5.2988% | 1.9589% |
| 185 | Douro-Dummer, Township | Peterborough County | 1.8683% | 1.0526% | 1.77 | $18,683 | +0.070 pp | 2.2683% | — |
| 186 | Killarney, Municipality | Sudbury District | 1.9086% | 1.0769% | 1.77 | $19,086 | +0.270 pp | 2.2652% | — |
| 187 | Johnson, Township | Algoma District | 3.4992% | 1.9748% | 1.77 | $34,992 | +0.079 pp | 3.4992% | — |
| 188 | The South Bruce Peninsula, Town | Bruce County | 2.3045% | 1.3082% | 1.76 | $23,045 | +0.050 pp | 2.8990% | 1.3082% |
| 189 | La Vallee, Township | Rainy River District | 2.8635% | 1.6293% | 1.76 | $28,635 | +0.061 pp | 3.8107% | — |
| 190 | Georgian Bay, Township | Muskoka District | 1.3712% | 0.7805% | 1.76 | $13,712 | +0.135 pp | 1.4899% | 0.7805% |
| 191 | Dubreuilville, Township | Algoma District | 6.0997% | 3.4776% | 1.75 | $60,997 | +0.000 pp | 8.2516% | 4.7512% |
| 192 | North Perth, Municipality | Perth County | 2.4466% | 1.4094% | 1.74 | $24,466 | +0.112 pp | 3.3541% | 1.4094% |
| 193 | Westport, Village | Leeds and Grenville United Counties | 3.0096% | 1.7347% | 1.73 | $30,096 | +0.118 pp | — | 1.7347% |
| 194 | Greenstone, Municipality | Thunder Bay District | 4.7677% | 2.7505% | 1.73 | $47,678 | +0.128 pp | 7.3739% | 5.3481% |
| 195 | Baldwin, Township | Sudbury District | 2.4038% | 1.3927% | 1.73 | $24,038 | +0.074 pp | 2.2437% | 1.6430% |
| 196 | Hilliard, Township | Timiskaming District | 2.5953% | 1.5106% | 1.72 | $25,953 | +0.149 pp | — | — |
| 197 | Alberton, Township | Rainy River District | 1.9305% | 1.1279% | 1.71 | $19,305 | +0.029 pp | 1.8818% | — |
| 198 | South Huron, Municipality | Huron County | 2.2853% | 1.3406% | 1.70 | $22,853 | +0.039 pp | 2.1864% | 1.5583% |
| 199 | Shelburne, Town | Dufferin County | 2.4524% | 1.4418% | 1.70 | $24,524 | +0.077 pp | 3.7134% | 1.9574% |
| 200 | Gordon-Barrie Island, Municipality | Manitoulin District | 1.8455% | 1.0917% | 1.69 | $18,455 | +0.028 pp | 1.4563% | — |
| 201 | Middlesex Centre, Municipality | Middlesex County | 2.2053% | 1.3105% | 1.68 | $22,053 | +0.054 pp | 2.9000% | 2.2015% |
| 202 | Magnetawan, Municipality | Parry Sound District | 1.6888% | 1.0041% | 1.68 | $16,888 | +0.047 pp | 1.8161% | 1.8551% |
| 203 | Bruce Mines, Town | Algoma District | 3.3230% | 1.9794% | 1.68 | $33,230 | +0.047 pp | 5.2031% | 2.7591% |
| 204 | Lucan Biddulph, Township | Middlesex County | 2.2216% | 1.3248% | 1.68 | $22,216 | +0.055 pp | 2.9250% | 2.2268% |
| 205 | Bluewater, Municipality | Huron County | 2.0777% | 1.2418% | 1.67 | $20,777 | +0.050 pp | 2.0777% | 1.3508% |
| 206 | Otonabee-South Monaghan, Township | Peterborough County | 2.0936% | 1.2577% | 1.66 | $20,936 | +0.077 pp | 2.5848% | 1.2577% |
| 207 | Kincardine, Municipality | Bruce County | 2.6870% | 1.6184% | 1.66 | $26,870 | +0.107 pp | 3.4411% | 1.6184% |
| 208 | McMurrich-Monteith, Township | Parry Sound District | 1.6767% | 1.0109% | 1.66 | $16,767 | −0.223 pp | 1.0669% | — |
| 209 | Adelaide-Metcalfe, Township | Middlesex County | 2.2965% | 1.3902% | 1.65 | $22,965 | +0.061 pp | 3.0391% | — |
| 210 | Harley, Township | Timiskaming District | 2.1402% | 1.2986% | 1.65 | $21,402 | +0.025 pp | 2.1402% | — |
| 211 | Strathroy-Caradoc, Municipality | Middlesex County | 2.3300% | 1.4195% | 1.64 | $23,300 | +0.062 pp | 3.0902% | 2.3943% |
| 212 | Hudson, Township | Timiskaming District | 1.6180% | 0.9893% | 1.64 | $16,180 | +0.018 pp | 1.5818% | — |
| 213 | Faraday, Township | Hastings County | 2.1806% | 1.3353% | 1.63 | $21,806 | +0.037 pp | 2.1806% | — |
| 214 | North Frontenac, Township | Frontenac | 1.8831% | 1.1561% | 1.63 | $18,831 | +0.032 pp | 1.8831% | — |
| 215 | Papineau-Cameron, Township | Nipissing District | 2.1997% | 1.3527% | 1.63 | $21,997 | +0.057 pp | 3.3186% | — |
| 216 | Tudor and Cashel, Township | Hastings County | 2.2088% | 1.3610% | 1.62 | $22,088 | +0.036 pp | — | — |
| 217 | Huntsville, Town | Muskoka District | 1.5917% | 0.9809% | 1.62 | $15,917 | +0.041 pp | 1.7104% | 0.9809% |
| 218 | Nipissing, Township | Parry Sound District | 1.6868% | 1.0412% | 1.62 | $16,868 | +0.036 pp | 0.4871% | — |
| 219 | East Ferris, Municipality | Nipissing District | 1.9019% | 1.1749% | 1.62 | $19,019 | +0.045 pp | 1.9019% | — |
| 220 | Evanturel, Township | Timiskaming District | 2.5039% | 1.5527% | 1.61 | $25,039 | +0.139 pp | 2.5635% | — |
| 221 | Gravenhurst, Town | Muskoka District | 1.6197% | 1.0064% | 1.61 | $16,197 | +0.040 pp | 1.7384% | 1.0064% |
| 222 | Pickle Lake, Township | Kenora District | 6.0033% | 3.7330% | 1.61 | $60,033 | — | 5.4402% | |
| 223 | Asphodel-Norwood, Township | Peterborough County | 2.2482% | 1.3984% | 1.61 | $22,482 | +0.093 pp | 2.8019% | 1.3984% |
| 224 | Plummer Additional, Township | Algoma District | 2.9262% | 1.8235% | 1.60 | $29,262 | +0.103 pp | 3.4577% | — |
| 225 | Hastings Highlands, Municipality | Hastings County | 2.2665% | 1.4135% | 1.60 | $22,665 | +0.062 pp | 2.2665% | — |
| 226 | Macdonald Meredith et al, Township | Algoma District | 2.6320% | 1.6445% | 1.60 | $26,320 | +0.001 pp | 2.5206% | 2.0364% |
| 227 | Tyendinaga, Township | Hastings County | 2.2886% | 1.4336% | 1.60 | $22,886 | +0.096 pp | 2.2886% | — |
| 228 | Armour, Township | Parry Sound District | 1.5337% | 0.9607% | 1.60 | $15,337 | −0.005 pp | 1.2119% | 0.9806% |
| 229 | Bracebridge, Town | Muskoka District | 1.6872% | 1.0677% | 1.58 | $16,872 | +0.070 pp | 1.8058% | 1.0677% |
| 230 | Conmee, Township | Thunder Bay District | 2.5900% | 1.6399% | 1.58 | $25,900 | +0.050 pp | — | — |
| 231 | Central Huron, Municipality | Huron County | 2.3486% | 1.4881% | 1.58 | $23,486 | +0.062 pp | 2.3486% | 1.6216% |
| 232 | O'Connor, Township | Thunder Bay District | 2.4024% | 1.5222% | 1.58 | $24,024 | +0.040 pp | 2.3861% | — |
| 233 | St Joseph, Township | Algoma District | 1.9875% | 1.2593% | 1.58 | $19,875 | +0.045 pp | 2.0970% | 1.2593% |
| 234 | Strong, Township | Parry Sound District | 1.9290% | 1.2225% | 1.58 | $19,290 | +0.081 pp | 2.2387% | 1.3392% |
| 235 | Huron East, Municipality | Huron County | 2.3510% | 1.4903% | 1.58 | $23,510 | +0.065 pp | 2.3510% | 1.6240% |
| 236 | Perry, Township | Parry Sound District | 1.5214% | 0.9677% | 1.57 | $15,214 | +0.031 pp | 1.1875% | 1.0085% |
| 237 | Limerick, Township | Hastings County | 2.3638% | 1.5056% | 1.57 | $23,638 | +0.059 pp | — | — |
| 238 | Carlow-Mayo, Township | Hastings County | 2.3876% | 1.5236% | 1.57 | $23,876 | +0.060 pp | 2.3876% | — |
| 239 | Marmora and Lake, Municipality | Hastings County | 2.4130% | 1.5466% | 1.56 | $24,130 | +0.130 pp | 2.4130% | 1.5466% |
| 240 | Essex, Town | Essex County | 2.5684% | 1.6486% | 1.56 | $25,684 | +0.073 pp | 3.9111% | 1.8694% |
| 241 | Thessalon, Town | Algoma District | 3.0552% | 1.9656% | 1.55 | $30,552 | +0.072 pp | 3.0267% | 2.4369% |
| 242 | Wollaston, Township | Hastings County | 2.4813% | 1.6088% | 1.54 | $24,813 | +0.076 pp | 2.4813% | — |
| 243 | Prince Edward County, City | Prince Edward County, City | 1.9326% | 1.2555% | 1.54 | $19,326 | +0.050 pp | 2.4120% | 1.7409% |
| 244 | Kingsville, Town | Essex County | 2.4115% | 1.5684% | 1.54 | $24,115 | +0.053 pp | 3.6294% | 1.7099% |
| 245 | Howick, Township | Huron County | 2.5016% | 1.6272% | 1.54 | $25,016 | +0.091 pp | 2.5016% | 1.7746% |
| 246 | Mattawan, Municipality | Nipissing District | 2.7138% | 1.7670% | 1.54 | $27,138 | +0.053 pp | — | — |
| 247 | Tecumseh, Town | Essex County | 2.4351% | 1.5902% | 1.53 | $24,351 | +0.061 pp | 3.6717% | 1.7339% |
| 248 | Morris-Turnberry, Municipality | Huron County | 2.5342% | 1.6568% | 1.53 | $25,342 | +0.070 pp | 2.5342% | — |
| 249 | Sables-Spanish Rivers, Township | Sudbury District | 2.5348% | 1.6573% | 1.53 | $25,348 | +0.048 pp | 3.4173% | 2.8134% |
| 250 | Laird, Township | Algoma District | 2.3456% | 1.5384% | 1.52 | $23,456 | +0.059 pp | — | — |
| 251 | The North Shore, Township | Algoma District | 2.5854% | 1.7034% | 1.52 | $25,854 | +0.034 pp | 2.5854% | 1.8584% |
| 252 | Machar, Township | Parry Sound District | 1.7220% | 1.1406% | 1.51 | $17,220 | +0.051 pp | 1.5938% | 1.1406% |
| 253 | South River, Village | Parry Sound District | 3.2671% | 2.1669% | 1.51 | $32,671 | +0.125 pp | 3.0312% | 2.3683% |
| 254 | Goderich, Town | Huron County | 2.6418% | 1.7546% | 1.51 | $26,418 | +0.043 pp | 2.6418% | 1.9148% |
| 255 | Centre Hastings, Municipality | Hastings County | 2.6425% | 1.7552% | 1.51 | $26,425 | +0.087 pp | 2.6425% | 1.7552% |
| 256 | Spanish, Town | Algoma District | 2.7158% | 1.8219% | 1.49 | $27,158 | +0.088 pp | — | 2.0345% |
| 257 | Bonfield, Township | Nipissing District | 2.2369% | 1.5008% | 1.49 | $22,369 | +0.049 pp | 2.5796% | — |
| 258 | Deseronto, Town | Hastings County | 2.8215% | 1.9180% | 1.47 | $28,215 | +0.061 pp | 2.8215% | 1.9180% |
| 259 | Amherstburg, Town | Essex County | 2.7166% | 1.8503% | 1.47 | $27,166 | +0.081 pp | 4.1771% | 2.0201% |
| 260 | Marathon, Town | Thunder Bay District | 4.7137% | 3.2200% | 1.46 | $47,137 | +0.182 pp | 7.7807% | 3.5267% |
| 261 | LaSalle, Town | Essex County | 2.7555% | 1.8863% | 1.46 | $27,555 | +0.093 pp | 4.2469% | 2.0596% |
| 262 | Ryerson, Township | Parry Sound District | 2.1217% | 1.4526% | 1.46 | $21,217 | +0.014 pp | — | — |
| 263 | Leamington, Municipality | Essex County | 2.7659% | 1.8959% | 1.46 | $27,659 | +0.079 pp | 4.2656% | 2.0702% |
| 264 | Huron Shores, Municipality | Algoma District | 2.9259% | 2.0129% | 1.45 | $29,259 | +0.115 pp | 3.1878% | 1.7339% |
| 265 | Joly, Township | Parry Sound District | 2.3376% | 1.6093% | 1.45 | $23,376 | +0.071 pp | — | — |
| 266 | Hilton Beach, Village | Algoma District | 3.0340% | 2.1111% | 1.44 | $30,340 | +0.122 pp | — | 3.1448% |
| 267 | Bancroft, Town | Hastings County | 3.0779% | 2.1510% | 1.43 | $30,779 | +0.143 pp | 3.0779% | 2.1510% |
| 268 | Sundridge, Village | Parry Sound District | 3.0299% | 2.1292% | 1.42 | $30,299 | +0.145 pp | 3.1454% | 2.1336% |
| 269 | Hearst, Town | Cochrane District | 3.1558% | 2.2219% | 1.42 | $31,558 | +0.088 pp | 4.0697% | 3.9354% |
| 270 | Burpee and Mills, Township | Manitoulin District | 1.8678% | 1.3268% | 1.41 | $18,678 | +0.046 pp | — | — |
| 271 | Englehart, Town | Timiskaming District | 2.6156% | 1.8714% | 1.40 | $26,156 | +0.034 pp | — | 2.6404% |
| 272 | McGarry, Township | Timiskaming District | 4.1412% | 2.9889% | 1.39 | $41,412 | +0.155 pp | 3.6802% | — |
| 273 | Chapple, Township | Rainy River District | 2.1287% | 1.5491% | 1.37 | $21,287 | +0.052 pp | 3.6497% | — |
| 274 | Blind River, Town | Algoma District | 3.2770% | 2.3922% | 1.37 | $32,770 | +0.119 pp | 3.4626% | 2.6349% |
| 275 | Neebing, Municipality | Thunder Bay District | 1.3740% | 1.0414% | 1.32 | $13,740 | +0.034 pp | 1.8573% | — |
| 276 | Gauthier, Township | Timiskaming District | 2.8890% | 2.2433% | 1.29 | $28,890 | +0.050 pp | 3.1793% | — |
| 277 | Red Rock, Township | Thunder Bay District | 5.5515% | 4.3998% | 1.26 | $55,515 | +0.169 pp | 12.0491% | 5.8272% |
| 278 | Gore Bay, Town | Manitoulin District | 2.6716% | 2.1437% | 1.25 | $26,716 | +0.077 pp | 2.6716% | 2.1437% |
| 279 | Chamberlain, Township | Timiskaming District | 1.6198% | 1.4322% | 1.13 | $16,198 | +0.075 pp | 1.8593% | — |
| 280 | Casey, Township | Timiskaming District | 1.5526% | 1.3897% | 1.12 | $15,526 | +0.000 pp | 2.2404% | — |
| 281 | Kerns, Township | Timiskaming District | 1.3847% | 1.4310% | 0.97 | $13,847 | +0.035 pp | 2.1580% | — |
| 282 | Orillia, City | Simcoe County | — | 1.5117% | — | — | 3.3828% | 2.0254% | |
| 283 | Fort Frances, Town | Rainy River District | — | 2.2567% | — | — | 6.3075% | 4.3089% |
Rates are the general levy plus the education rate for the full-occupied class, first tax band. See the method note below.
Highest and lowest ratios
The 20 highest ratios, 2025
The 20 lowest ratios, 2025
What the numbers show, by region
Greater Toronto and Hamilton Area: the commercial rates are the lowest in the province in absolute terms because assessed values are the highest; Toronto's ratio is the highest in the region. A $1 million assessment in Markham, Vaughan or Richmond Hill carries less than half the tax it would in London or Windsor, but the same building is assessed at far more.
Southwestern Ontario: single-tier cities such as London, Windsor, Chatham-Kent and Sarnia sit near the top of the absolute-rate table, with commercial rates above 3% and in Windsor above 4.5%. Waterloo Region's three cities share one regional rate and one education rate, so only the lower-tier portion differs.
Eastern Ontario: Kingston, Belleville, Cornwall and the Ottawa Valley towns carry rates between 2.8% and 4.2%; the counties around Ottawa are lower. Ottawa itself is not a market Aion serves and appears in the table for completeness only.
Northern Ontario: the highest rates in the province are here, in small single-tier municipalities where a small assessment base supports a full municipal service list; several exceed 5%, and a handful exceed 7%. The ratio tells a different story from the rate, and both matter when an assessment is appealed.
Where these numbers come from
Rates are taken from each municipality's Financial Information Return, Schedule 22, as published by the Ontario Ministry of Municipal Affairs and Housing (open data, FIR by schedule and year): the lower-tier or single-tier general levy rate plus the upper-tier levy rate plus the provincial education rate, for the full-occupied class and the first tax band only. Vacant and excess-land subclasses, business improvement area levies, local improvement charges, phase-in, capping and clawback adjustments are excluded, so a tax bill will not equal rate × assessment exactly. Where a municipality reports more than one levy area, the area with the largest assessment is shown. 2025 figures appear as municipalities file; 2026 by-law rates will be added and checked against each by-law through the autumn. Source: Ontario Ministry of Municipal Affairs and Housing, Financial Information Return open data (https://efis.fma.csc.gov.on.ca/fir/index.php/open-data/fir-by-schedule-and-year/), last FIR update October 8, 2026; retrieved October 15, 2026.
Cite this page
Aion Appraisals, Ontario Commercial Property Tax Rates and Ratios, https://aionappraisals.ca/resources/ontario-commercial-property-tax-rates, accessed October 16, 2026. Rates compiled from the Ontario Ministry of Municipal Affairs and Housing Financial Information Return open data; cite that source as well.
If you use this data, link to this page.
Ontario commercial property tax FAQ
How is the commercial tax rate set?
Each spring the municipality sets its residential tax rate in the budget by-law and applies the commercial tax ratio to produce the commercial rate. In two-tier areas the region or county adds its own levy, and the province sets the education rate. The three together are the total rate applied to MPAC's assessed value.
Why does commercial property pay more than residential?
Because the tax ratio for the commercial class is above 1.0 in almost every Ontario municipality. The ratios started from the relative tax burdens in place when current value assessment began in 1998 and have moved slowly since; the province sets threshold ratios above which a municipality cannot pass a full levy increase on to the class.
What does the commercial-to-residential ratio mean?
The total commercial rate divided by the total residential rate. A ratio of 2.5 means a commercial property pays two and a half times the tax of a residential property with the same assessed value.
Can I appeal the tax rate?
No. The rate is set by council and the province. What you can challenge is the assessed value it is applied to, through a Request for Reconsideration to MPAC or an appeal to the Assessment Review Board, with an appraisal at the legislated valuation date as the evidence.
Why does my bill not match rate × assessment?
Phase-in of assessment changes, the capping and clawback rules that limit year-over-year swings on commercial property, business improvement area levies, local improvement charges and special area rates all sit on top of the general rate. The table shows the general rate only.
When do rates change?
Once a year, when the municipality passes its tax-rate by-law, usually between March and June. The education rate is set by provincial regulation and can change at the same time.
Where do these numbers come from?
The Financial Information Returns that every Ontario municipality files with the Ministry of Municipal Affairs and Housing, Schedule 22, published as open data. The page states the year of each figure and the date of the last FIR update.
AACI, P.App
Ashita Chandra is an AACI-designated appraiser and Director of Valuations at Aion Appraisals & Consulting, preparing commercial property appraisals across Ontario.
Verify this designation in the Appraisal Institute of Canada directoryNeed the number a lender will accept?
A CUSPAP-compliant appraisal signed by an AACI-designated appraiser, usually 5–10 business days after the site visit.