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Source: https://ottawa.ca/en/city-hall/budget-finance-and-corporate-planning/tax-policy/tax-ratios
Print rendition of the official page content. Saved 25 October 2026.
Tax ratios
What is a tax ratio?
Municipalities in Ontario have the authority to apply differential taxation rates to different
property classes through tax class ratios. A tax ratio is the proportion by which a class or sub-
class tax rate compares to the residential class tax rate, which has a base ratio of 1.0. For
example, a property with a tax ratio of 2 would pay twice the municipal tax amount as a similarly
valued residential property. These ratios allow different tax burdens between the different
property classes.
Why do tax ratios exist?
Ratios allow municipalities to manage the shifting of the property tax burden between classes.
Annual tax shifts happen between classes due to different rates in property assessment values
across different classes. The City historically adopts ratios that mitigate tax shifting and keep the
tax burden the same in each class.
What are the current tax ratios?
Below are the 2026 tax ratios as approved by Council:
Property class
Tax ratio
Residential
1.00
Multi-Residential
1.20
New Multi-Residential
1.00
Farm
0.20
Managed Forest
0.25
Pipeline
1.72
Commercial
1.97
Office Building
2.39
Shopping Centre
1.55
Professional Sports Facility
1.92
Industrial
2.26
Large Industrial
2.03
Landfill
2.76
Aggregate Extraction
2.10
Subclass ratios
Provincial legislation allows the City to set the optional and mandatory subclass tax ratios as a
percentage of the applicable class tax ratio. Council has approved the adoption of the following
tax ratios for the property subclasses:
Official municipal web page | saved 25 October 2026
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Property subclass
Tax ratio
Commercial Excess
Land
No discount
Industrial Excess
Land
No discount
Industrial Vacant Land
No discount
Small Business
Subclass
85% of the applicable property class tax ratio
Small Scale On-Farm
Business Class I
25% of the applicable commercial/industrial property class tax ratio
Small Scale On-Farm
Business Class II
25% of the applicable commercial/industrial property class tax ratio
Farmlands pending
Development Class I
75% of the residential property class tax ratio and the corresponding tax rate percentage
reduction for the awaiting residential, commercial and industrial property tax classes
Farmlands pending
Development Class II
No discount
Official municipal web page | saved 25 October 2026
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