Where does Toronto's money go?

The 2025 operating budget, in plain English — by policy area, by spending type, and how it's changed over time. Every figure here is expenses only; see revenue below for where the money comes from.

Where the money goes (2025)

Grouped into policy areas rather than the City's ~60 individual divisions, so the picture is legible. See methodology for exactly how programs are grouped — it's an editorial judgment call, documented there.

Policing $1,485,008,100 (8.2%)

Public Transit $2,974,977,209 (16.4%)

Childcare and Family Support $1,672,473,577 (9.2%)

Housing and Homelessness Support $1,739,186,271 (9.6%)

Public Health $288,575,565 (1.6%)

Seniors and Long-Term Care $412,513,409 (2.3%)

Social Services and Employment $1,505,848,183 (8.3%)

Fire, Paramedic and Emergency Management $954,835,813 (5.3%)

Parks and Recreation $624,639,109 (3.4%)

Libraries $268,903,012 (1.5%)

Roads, Engineering and Fleet $735,195,431 (4.1%)

Water and Waste $954,258,936 (5.3%)

Planning and Development $194,405,136 (1.1%)

Economic Development, Culture and Attractions $299,267,215 (1.7%)

Environment and Climate $48,955,035 (0.3%)

Debt and Capital Financing $1,270,785,803 (7.0%)

City Governance and Corporate Services $1,111,530,657 (6.1%)

Citywide and Corporate $1,589,989,496 (8.8%)

How it's spent (2025)

The same 2025 total, split by what the money actually pays for — the City's own accounting categories, translated into plain English. This dataset is a program-level summary, not an individual payroll ledger, so job-title-level detail (e.g. a specific trade or role) isn't available — this is as fine-grained as the source data gets.

Salaries $6,089,395,643 (33.6%)

Base pay for City staff, before benefits.

Employee benefits $1,909,966,775 (10.5%)

Health, dental, and pension contributions on top of salary.

Contracted services and rent $3,973,245,415 (21.9%)

Outside vendors, contractors, and facility rentals the City pays for.

Materials and supplies $891,209,306 (4.9%)

Everything from office supplies to road salt to medical supplies.

Equipment $106,044,598 (0.6%)

Vehicles, machinery, computers, and other hardware.

Other expenditures $3,411,771,006 (18.8%)

Grants and subsidies to residents or agencies, debt charges, and costs that don't fit the categories above.

Inter-divisional charges $345,723,266 (1.9%)

Internal billing between City divisions (e.g. IT services billed to another department) -- money moving inside the City, not new spending.

Contributions to reserve funds $1,402,224,049 (7.7%)

Money set aside for future use (capital projects, insurance claims, etc.), not spent this year.

Contribution to capital $1,767,900 (0.0%)

Money transferred from the operating budget to fund capital construction projects.

What changed from 2024 to 2025

55 programs could be matched by name across both years. Percentage changes are only shown for programs with at least $5M in 2024 — below that, a small dollar change produces a meaningless swing.

Biggest increases

Office of the Chief Financial Officer and Treasurer▲ 185%
Non-Program Revenues▲ 68%
Children's Services▲ 52%
Policy, Planning, Finance and Admin▲ 30%
Toronto Emergency Management▲ 29%

Biggest decreases

Housing Secretariat▼ 19%
Non-Program Expenditures▼ 11%
Court Services▼ 2%

New in 2025

Wasn't in 2024's budget under this name. May be a genuinely new program, or a renamed/restructured one this site couldn't confirm — see methodology.

City Manager Services$144,408,017
Social Development$138,304,953
Financial Operations and Control$83,028,753
Toronto Cyber Security$35,127,204
Development Review$9,676,002

Gone since 2024

Was in 2024's budget, not present under this name in 2025. Could mean the program was cut, folded into another program, or simply renamed.

Social Development, Finance & Administration$129,169,298
Office of the Controller$108,068,503
City Manager's Office$91,993,427
Office of the Chief Information Security Officer$33,872,690

Every comparable program, 2024 → 2025

Click a row to see the spending category (salaries, contracted services, materials, etc.) behind the change.

Program	Policy area	2024	2025	Change
Children's Services	Childcare and Family Support	$1,103,485,567	$1,672,473,577	+51.6%
Contracted services and rent +$566,794,956 Salaries +$1,470,378 Employee benefits +$680,654 Inter-divisional charges +$303,136 Equipment −$253,000 Contributions to reserve funds −$26,158 Materials and supplies +$21,044 Other expenditures −$3,000
Toronto Transit Commission - Conventional	Public Transit	$2,404,370,000	$2,636,123,410	+9.6%
Salaries +$161,836,193 Contracted services and rent +$48,714,627 Other expenditures −$38,786,700 Employee benefits +$38,281,893 Materials and supplies +$13,868,897 Equipment +$5,094,100 Contributions to reserve funds +$2,744,400
Housing Secretariat	Housing and Homelessness Support	$1,042,817,483	$840,419,688	-19.4%
Other expenditures −$181,139,439 Contracted services and rent −$24,546,381 Salaries +$2,898,160 Employee benefits +$313,193 Equipment +$113,750 Inter-divisional charges −$53,142 Materials and supplies +$16,064 Contributions to reserve funds +$0
Non-Program Revenues	Citywide and Corporate	$252,257,509	$425,016,822	+68.5%
Contributions to reserve funds +$138,700,000 Other expenditures +$27,108,908 Contracted services and rent +$6,950,404 Inter-divisional charges +$0
Toronto Employment and Social Services	Social Services and Employment	$1,197,631,303	$1,367,543,230	+14.2%
Other expenditures +$152,024,900 Salaries +$16,401,896 Employee benefits +$4,467,960 Contracted services and rent −$3,338,534 Equipment +$409,519 Inter-divisional charges −$187,376 Materials and supplies +$76,023 Contributions to reserve funds +$57,538
Toronto Police Service	Policing	$1,361,499,800	$1,481,477,700	+8.8%
Salaries +$85,063,450 Employee benefits +$29,210,450 Contracted services and rent +$4,377,461 Equipment +$1,845,800 Materials and supplies −$522,966 Inter-divisional charges +$3,705 Contributions to reserve funds +$0
Toronto Shelter and Support Services	Housing and Homelessness Support	$788,900,029	$898,766,583	+13.9%
Contributions to reserve funds +$62,112,957 Other expenditures +$24,734,831 Salaries +$21,684,504 Materials and supplies −$13,892,146 Inter-divisional charges +$11,343,293 Employee benefits +$5,069,590 Contracted services and rent −$1,300,229 Equipment +$113,755
Non-Program Expenditures	Citywide and Corporate	$836,502,748	$740,516,328	-11.5%
Salaries −$61,927,278 Employee benefits +$57,900,202 Other expenditures −$33,422,898 Contracted services and rent −$32,825,576 Contributions to reserve funds −$25,710,870
Transportation Services	Roads, Engineering and Fleet	$480,855,762	$561,745,815	+16.8%
Salaries +$35,010,328 Contracted services and rent +$32,386,629 Employee benefits +$5,629,917 Contributions to reserve funds +$2,948,900 Inter-divisional charges +$2,625,296 Materials and supplies +$2,221,419 Equipment +$67,564 Other expenditures +$0
Parks, Recreation and Forestry	Parks and Recreation	$527,650,672	$599,835,599	+13.7%
Salaries +$39,679,778 Employee benefits +$11,331,245 Contracted services and rent +$9,862,114 Materials and supplies +$5,461,791 Other expenditures +$2,463,239 Equipment +$1,633,288 Contributions to reserve funds +$1,412,182 Inter-divisional charges +$341,290
Non-Program Taxation Tax Levy	Citywide and Corporate	$354,795,345	$424,456,346	+19.6%
Contributions to reserve funds +$69,661,001
Capital & Corporate Financing	Debt and Capital Financing	$1,215,034,192	$1,270,785,803	+4.6%
Other expenditures +$61,832,908 Contributions to reserve funds −$6,081,296
Office of the Chief Financial Officer and Treasurer	City Governance and Corporate Services	$20,625,666	$58,835,019	+185.3%
Salaries +$29,201,000 Employee benefits +$8,450,980 Contracted services and rent +$320,775 Contributions to reserve funds +$135,509 Equipment +$86,257 Materials and supplies +$14,832 Other expenditures +$0
Toronto Fire Services	Fire, Paramedic and Emergency Management	$540,360,021	$574,298,067	+6.3%
Salaries +$22,200,446 Employee benefits +$8,634,310 Materials and supplies +$1,699,295 Equipment +$1,109,000 Contracted services and rent +$219,760 Inter-divisional charges +$75,234 Contributions to reserve funds +$0
Toronto Paramedic Services	Fire, Paramedic and Emergency Management	$343,888,370	$372,313,709	+8.3%
Salaries +$17,066,380 Employee benefits +$5,153,065 Contributions to reserve funds +$4,038,885 Materials and supplies +$1,275,119 Equipment +$786,250 Inter-divisional charges +$258,034 Contracted services and rent −$152,395 Other expenditures +$0 Contribution to capital +$0
Seniors Services and Long-Term Care	Seniors and Long-Term Care	$387,973,783	$412,513,409	+6.3%
Salaries +$17,173,497 Materials and supplies +$3,129,182 Contracted services and rent +$2,492,908 Employee benefits +$1,658,941 Inter-divisional charges +$249,117 Equipment −$237,258 Contributions to reserve funds +$77,451 Other expenditures −$4,212
Technology Services	City Governance and Corporate Services	$175,565,339	$199,862,090	+13.8%
Salaries +$17,037,304 Contracted services and rent +$4,004,059 Employee benefits +$3,093,743 Equipment +$161,260 Materials and supplies +$386 Other expenditures +$0 Contributions to reserve funds +$0
Solid Waste Management Services	Water and Waste	$409,053,752	$428,262,069	+4.7%
Contracted services and rent +$15,782,402 Inter-divisional charges +$3,144,440 Contributions to reserve funds −$2,148,764 Salaries +$1,945,019 Employee benefits +$435,363 Materials and supplies +$296,947 Other expenditures −$142,666 Equipment −$104,424
Toronto Transit Commission - Wheel Trans	Public Transit	$163,567,100	$182,599,800	+11.6%
Contracted services and rent +$17,277,841 Salaries +$2,072,329 Employee benefits +$1,857,540 Materials and supplies −$1,331,109 Other expenditures −$843,900 Contributions to reserve funds +$0
Toronto Water	Water and Waste	$507,949,406	$525,996,867	+3.6%
Materials and supplies +$6,910,691 Salaries +$5,290,312 Inter-divisional charges +$3,676,435 Other expenditures +$930,796 Employee benefits +$704,699 Contracted services and rent +$651,675 Contributions to reserve funds −$173,818 Equipment +$56,671
Toronto Public Library	Libraries	$252,293,468	$268,903,012	+6.6%
Salaries +$6,720,119 Contracted services and rent +$4,963,048 Employee benefits +$2,679,540 Materials and supplies +$1,431,142 Contributions to reserve funds +$791,000 Equipment +$24,695 Contribution to capital +$0
Corporate Real Estate Management	City Governance and Corporate Services	$217,609,095	$232,997,816	+7.1%
Salaries +$11,192,404 Contracted services and rent +$6,394,326 Employee benefits −$1,366,899 Materials and supplies −$1,267,008 Contributions to reserve funds +$391,759 Other expenditures +$24,974 Inter-divisional charges +$19,692 Equipment −$528
Toronto Parking Authority	Public Transit	$130,600,516	$144,173,998	+10.4%
Contracted services and rent +$6,922,594 Equipment +$3,783,803 Salaries +$2,692,776 Employee benefits +$174,309
Municipal Licensing and Standards	City Governance and Corporate Services	$77,332,553	$88,253,860	+14.1%
Salaries +$5,536,459 Contributions to reserve funds +$2,600,000 Employee benefits +$1,780,343 Contracted services and rent +$432,795 Equipment +$415,025 Materials and supplies +$135,684 Other expenditures +$21,000
Economic Development and Culture	Economic Development, Culture and Attractions	$98,475,073	$108,193,490	+9.9%
Other expenditures +$4,180,424 Salaries +$2,187,314 Contributions to reserve funds +$2,024,167 Contracted services and rent +$1,131,183 Employee benefits +$200,086 Materials and supplies −$130,531 Equipment +$125,775
Toronto Public Health	Public Health	$278,883,235	$288,575,565	+3.5%
Other expenditures +$6,920,659 Salaries +$2,654,829 Contracted services and rent +$797,027 Inter-divisional charges −$656,326 Employee benefits −$204,305 Equipment +$185,682 Materials and supplies −$5,235
Toronto Building	Planning and Development	$82,676,110	$91,899,547	+11.2%
Salaries +$5,997,071 Inter-divisional charges +$1,502,756 Employee benefits +$1,454,869 Contracted services and rent +$525,000 Equipment −$326,000 Contributions to reserve funds +$69,741 Materials and supplies +$0 Other expenditures +$0
Toronto Zoo	Economic Development, Culture and Attractions	$64,302,015	$72,794,523	+13.2%
Contracted services and rent +$7,574,897 Employee benefits +$1,182,159 Materials and supplies −$1,037,019 Salaries +$1,021,070 Contributions to reserve funds −$150,000 Equipment −$98,600
Engineering and Construction Services	Roads, Engineering and Fleet	$86,831,650	$94,353,610	+8.7%
Salaries +$6,036,289 Employee benefits +$1,152,995 Contributions to reserve funds +$459,502 Contracted services and rent −$88,000 Equipment −$28,141 Materials and supplies −$5,686 Other expenditures −$5,000
Policy, Planning, Finance and Admin	City Governance and Corporate Services	$21,309,920	$27,739,095	+30.2%
Salaries +$4,643,610 Contracted services and rent +$960,774 Employee benefits +$785,809 Equipment +$44,400 Materials and supplies −$5,750 Other expenditures +$332
Legal Services	City Governance and Corporate Services	$68,591,311	$73,988,181	+7.9%
Salaries +$3,914,972 Employee benefits +$1,273,882 Equipment +$168,220 Contracted services and rent +$42,790 Materials and supplies −$2,994
City Clerk's Office	City Governance and Corporate Services	$53,892,816	$58,742,806	+9.0%
Salaries +$4,032,108 Employee benefits +$884,782 Contracted services and rent −$348,500 Contributions to reserve funds +$306,500 Equipment −$86,500 Materials and supplies +$41,000 Inter-divisional charges +$16,600 Other expenditures +$4,000
Fleet Services	Roads, Engineering and Fleet	$74,535,401	$79,096,006	+6.1%
Materials and supplies +$1,679,577 Salaries +$1,458,186 Contracted services and rent +$698,393 Contributions to reserve funds +$500,000 Employee benefits +$233,518 Equipment −$59,069 Other expenditures +$50,000
Environment and Climate	Environment and Climate	$21,498,800	$24,795,627	+15.3%
Salaries +$2,983,758 Employee benefits +$376,290 Contracted services and rent −$189,623 Other expenditures +$120,000 Inter-divisional charges +$5,267 Equipment +$1,000 Materials and supplies +$135 Contributions to reserve funds +$0
TO Live	Economic Development, Culture and Attractions	$42,531,145	$45,510,999	+7.0%
Salaries +$1,352,725 Contracted services and rent +$657,590 Contributions to reserve funds +$380,232 Employee benefits +$328,474 Materials and supplies +$248,581 Other expenditures +$83,632 Equipment −$71,380
Toronto Emergency Management	Fire, Paramedic and Emergency Management	$6,385,290	$8,224,037	+28.8%
Salaries +$1,142,150 Contracted services and rent +$393,248 Employee benefits +$274,135 Equipment +$25,326 Materials and supplies +$3,889
Association of Community Centres	Parks and Recreation	$11,562,216	$13,280,261	+14.9%
Salaries +$853,101 Employee benefits +$435,828 Contracted services and rent +$385,947 Materials and supplies +$42,460 Equipment +$1,209 Other expenditures −$500
Exhibition Place	Economic Development, Culture and Attractions	$66,465,464	$67,862,517	+2.1%
Contracted services and rent +$1,309,349 Salaries +$165,765 Materials and supplies −$124,200 Employee benefits +$96,139 Equipment −$75,000 Contributions to reserve funds +$25,000
Court Services	City Governance and Corporate Services	$39,816,004	$38,924,752	-2.2%
Contracted services and rent −$2,768,843 Salaries +$1,224,887 Equipment +$706,407 Materials and supplies −$36,722 Employee benefits −$16,981 Other expenditures +$0
Toronto Atmospheric Fund	Environment and Climate	$11,358,000	$12,224,000	+7.6%
Salaries +$695,000 Contracted services and rent +$171,000
Customer Experience	City Governance and Corporate Services	$24,505,368	$25,352,146	+3.5%
Salaries +$958,200 Contracted services and rent −$203,213 Employee benefits +$91,790 Materials and supplies +$0 Equipment +$0
Arena Boards of Management	Parks and Recreation	$10,792,579	$11,523,249	+6.8%
Salaries +$296,434 Materials and supplies +$249,310 Contracted services and rent +$175,776 Contributions to reserve funds −$115,884 Employee benefits +$92,540 Equipment +$24,400 Other expenditures +$8,094 Contribution to capital +$0
Auditor General's Office	City Governance and Corporate Services	$7,991,143	$8,651,314	+8.3%
Salaries +$334,094 Contracted services and rent +$267,930 Employee benefits +$60,605 Equipment −$2,458 Materials and supplies +$0
Transit Expansion	Public Transit	$11,466,752	$12,080,000	+5.3%
Salaries +$397,279 Employee benefits +$264,610 Contracted services and rent −$25,716 Materials and supplies −$19,280 Equipment −$3,645
City Council	City Governance and Corporate Services	$25,789,177	$26,321,819	+2.1%
Contracted services and rent +$904,954 Materials and supplies −$657,321 Salaries +$282,239 Employee benefits +$45,728 Equipment −$40,000 Inter-divisional charges −$2,958
CreateTO	Planning and Development	$18,463,034	$18,953,189	+2.7%
Salaries +$1,581,884 Employee benefits −$1,091,729 Contracted services and rent −$72,754 Equipment +$71,694 Materials and supplies +$910 Other expenditures +$150
Toronto and Region Conservation Authority	Environment and Climate	$11,593,553	$11,935,408	+2.9%
Other expenditures +$319,485 Contracted services and rent +$22,371
City Planning	Planning and Development	$73,646,367	$73,876,399	+0.3%
Salaries +$124,141 Employee benefits +$105,890 Materials and supplies +$0 Equipment +$0 Other expenditures +$0 Contracted services and rent +$0
Sankofa Square	Economic Development, Culture and Attractions	$3,684,921	$3,464,442	-6.0%
Contracted services and rent −$253,320 Employee benefits +$26,454 Salaries +$4,867 Materials and supplies +$4,020 Equipment −$2,500 Other expenditures +$0
Office of the Ombudsman	City Governance and Corporate Services	$3,792,063	$3,985,608	+5.1%
Salaries +$176,182 Employee benefits +$23,309 Contracted services and rent −$6,700 Materials and supplies +$762 Equipment −$7
Toronto Police Service Board	Policing	$3,421,000	$3,530,400	+3.2%
Salaries +$74,200 Employee benefits +$14,500 Contracted services and rent +$14,000 Equipment +$6,700 Materials and supplies +$0 Other expenditures +$0 Contributions to reserve funds +$0
Heritage Toronto	Economic Development, Culture and Attractions	$1,336,153	$1,441,244	+7.9%
Salaries +$65,382 Contracted services and rent +$32,974 Employee benefits +$5,834 Materials and supplies +$901
Mayor's Office	City Governance and Corporate Services	$3,008,771	$3,061,385	+1.7%
Salaries +$80,259 Contracted services and rent −$29,500 Inter-divisional charges +$1,000 Employee benefits +$855 Materials and supplies +$0
Office of the Lobbyist Registrar	City Governance and Corporate Services	$1,381,346	$1,420,000	+2.8%
Salaries +$33,357 Employee benefits +$5,299 Contracted services and rent −$2,345 Materials and supplies +$2,342
Office of the Integrity Commissioner	City Governance and Corporate Services	$807,164	$830,791	+2.9%
Contracted services and rent +$11,326 Contributions to reserve funds +$10,000 Salaries +$2,079 Materials and supplies +$301 Employee benefits −$242 Equipment +$163

What's changed since 2022

Same comparison, over the full current council term: 2022 to 2025. 53 programs matched across all four years.

Biggest increases since 2022

Office of the Chief Financial Officer and Treasurer▲ 255%
Children's Services▲ 149%
Non-Program Taxation Tax Levy▲ 82%
Non-Program Revenues▲ 70%
Policy, Planning, Finance and Admin▲ 66%

Biggest decreases since 2022

Toronto Public Health▼ 20%
City Clerk's Office▼ 11%
Non-Program Expenditures▼ 8%

New since 2022

Toronto Shelter and Support Services$898,766,583
City Manager Services$144,408,017
Social Development$138,304,953
Financial Operations and Control$83,028,753
Toronto Cyber Security$35,127,204
Customer Experience$25,352,146
Development Review$9,676,002

Gone since 2022

Shelter, Support & Housing Administration$678,202,481
Social Development, Finance & Administration$93,300,921
Office of the Controller$88,428,080
City Manager's Office$85,405,841
Office of the Chief Information Security Officer$44,662,483
311 Toronto$19,279,966

Every comparable program, 2022 → 2025

Click a row to see the spending category (salaries, contracted services, materials, etc.) behind the change.

Program	Policy area	2022	2025	Change
Children's Services	Childcare and Family Support	$671,876,640	$1,672,473,577	+148.9%
Contracted services and rent +$997,256,712 Salaries +$2,911,142 Employee benefits +$2,311,723 Materials and supplies −$1,558,562 Contribution to capital −$1,101,000 Contributions to reserve funds +$625,959 Inter-divisional charges +$363,164 Equipment −$209,200 Other expenditures −$3,000
Toronto Transit Commission - Conventional	Public Transit	$2,096,541,464	$2,636,123,410	+25.7%
Salaries +$287,343,956 Contracted services and rent +$115,166,120 Employee benefits +$109,757,933 Materials and supplies +$37,130,486 Other expenditures −$15,206,900 Equipment +$4,704,200 Contributions to reserve funds +$2,450,400 Contribution to capital −$1,764,248
Toronto Police Service	Policing	$1,262,428,200	$1,481,477,700	+17.4%
Salaries +$148,910,899 Employee benefits +$66,133,101 Contributions to reserve funds −$22,282,600 Contracted services and rent +$15,929,348 Materials and supplies +$6,396,135 Equipment +$3,951,300 Inter-divisional charges +$11,317
Toronto Employment and Social Services	Social Services and Employment	$1,157,835,701	$1,367,543,230	+18.1%
Other expenditures +$185,331,316 Salaries +$24,945,992 Employee benefits +$9,773,833 Inter-divisional charges −$5,827,807 Contracted services and rent −$4,642,963 Equipment +$134,302 Materials and supplies −$90,523 Contributions to reserve funds +$83,379
Housing Secretariat	Housing and Homelessness Support	$646,862,688	$840,419,688	+29.9%
Other expenditures +$174,423,076 Salaries +$10,982,701 Employee benefits +$3,543,258 Contracted services and rent +$2,601,818 Inter-divisional charges +$876,598 Contributions to reserve funds +$804,064 Equipment +$283,300 Materials and supplies +$42,185
Non-Program Taxation Tax Levy	Citywide and Corporate	$233,587,843	$424,456,346	+81.7%
Contributions to reserve funds +$190,868,503
Capital & Corporate Financing	Debt and Capital Financing	$1,094,299,809	$1,270,785,803	+16.1%
Contribution to capital −$341,881,934 Contributions to reserve funds +$279,957,677 Other expenditures +$238,410,251
Non-Program Revenues	Citywide and Corporate	$250,431,532	$425,016,822	+69.7%
Contributions to reserve funds +$125,661,248 Other expenditures +$41,923,230 Contracted services and rent +$6,866,811 Inter-divisional charges +$134,000
Transportation Services	Roads, Engineering and Fleet	$436,354,797	$561,745,815	+28.7%
Contracted services and rent +$65,550,985 Salaries +$37,131,609 Employee benefits +$11,298,896 Contributions to reserve funds +$6,305,189 Equipment +$3,202,243 Inter-divisional charges +$1,310,540 Materials and supplies +$967,444 Other expenditures −$375,890
Parks, Recreation and Forestry	Parks and Recreation	$481,964,309	$599,835,599	+24.5%
Salaries +$65,770,150 Employee benefits +$24,946,910 Contracted services and rent +$20,489,570 Materials and supplies +$7,316,208 Other expenditures −$3,043,380 Equipment +$998,376 Contributions to reserve funds +$965,207 Inter-divisional charges +$428,250
Seniors Services and Long-Term Care	Seniors and Long-Term Care	$327,475,122	$412,513,409	+26.0%
Salaries +$55,429,426 Employee benefits +$20,610,776 Materials and supplies +$5,115,864 Equipment +$1,766,809 Contracted services and rent +$1,658,066 Inter-divisional charges +$371,556 Contributions to reserve funds +$223,929 Other expenditures −$138,140
Toronto Paramedic Services	Fire, Paramedic and Emergency Management	$292,142,546	$372,313,709	+27.4%
Salaries +$43,294,804 Employee benefits +$17,132,283 Contributions to reserve funds +$6,518,387 Contracted services and rent +$5,907,110 Materials and supplies +$4,917,255 Inter-divisional charges +$1,315,073 Equipment +$1,086,250 Other expenditures +$0 Contribution to capital +$0
Toronto Public Health	Public Health	$361,684,093	$288,575,565	-20.2%
Salaries −$43,866,667 Contracted services and rent −$23,079,257 Employee benefits −$12,532,120 Other expenditures +$9,233,624 Materials and supplies −$2,634,697 Inter-divisional charges −$660,284 Equipment +$430,873
Non-Program Expenditures	Citywide and Corporate	$806,677,594	$740,516,328	-8.2%
Contracted services and rent −$97,304,003 Other expenditures −$54,595,096 Employee benefits +$53,868,802 Contributions to reserve funds +$23,498,841 Salaries +$8,370,191
Technology Services	City Governance and Corporate Services	$141,265,516	$199,862,090	+41.5%
Salaries +$30,069,185 Contracted services and rent +$22,688,009 Employee benefits +$5,609,038 Equipment +$224,305 Materials and supplies +$6,037 Other expenditures +$0 Contributions to reserve funds +$0
Toronto Water	Water and Waste	$471,228,092	$525,996,867	+11.6%
Materials and supplies +$22,836,774 Salaries +$12,835,738 Employee benefits +$9,531,956 Inter-divisional charges +$5,495,218 Contracted services and rent +$3,185,289 Other expenditures +$2,190,239 Contributions to reserve funds −$976,343 Equipment −$330,096
Toronto Fire Services	Fire, Paramedic and Emergency Management	$523,466,987	$574,298,067	+9.7%
Salaries +$42,444,827 Employee benefits +$9,396,253 Contributions to reserve funds −$5,803,000 Materials and supplies +$2,264,272 Equipment +$1,372,300 Contracted services and rent +$1,079,957 Inter-divisional charges +$76,471
Solid Waste Management Services	Water and Waste	$377,808,500	$428,262,069	+13.4%
Contributions to reserve funds +$35,510,114 Contracted services and rent −$12,573,031 Salaries +$11,682,985 Inter-divisional charges +$7,090,749 Employee benefits +$6,301,072 Materials and supplies +$2,237,017 Equipment +$155,459 Other expenditures +$49,205
Toronto Transit Commission - Wheel Trans	Public Transit	$133,150,600	$182,599,800	+37.1%
Contracted services and rent +$41,547,300 Salaries +$7,555,500 Employee benefits +$5,266,400 Materials and supplies −$4,736,900 Other expenditures −$183,100 Contributions to reserve funds +$0
Office of the Chief Financial Officer and Treasurer	City Governance and Corporate Services	$16,568,904	$58,835,019	+255.1%
Salaries +$32,552,319 Employee benefits +$9,233,096 Contracted services and rent +$223,774 Contributions to reserve funds +$135,509 Equipment +$106,256 Materials and supplies +$15,161 Other expenditures +$0
Toronto Public Library	Libraries	$228,305,383	$268,903,012	+17.8%
Salaries +$22,293,330 Contracted services and rent +$7,279,655 Employee benefits +$7,048,204 Materials and supplies +$2,333,645 Contributions to reserve funds +$1,090,724 Contribution to capital +$400,000 Equipment +$152,070
Toronto Parking Authority	Public Transit	$105,899,709	$144,173,998	+36.1%
Contracted services and rent +$28,076,980 Equipment +$13,163,248 Materials and supplies −$6,987,802 Salaries +$3,605,563 Employee benefits +$416,301
Toronto Building	Planning and Development	$68,045,898	$91,899,547	+35.1%
Salaries +$17,740,275 Employee benefits +$4,924,617 Inter-divisional charges +$1,502,756 Equipment −$623,129 Contributions to reserve funds +$310,129 Contracted services and rent −$151,000 Other expenditures +$150,000 Materials and supplies +$0
Corporate Real Estate Management	City Governance and Corporate Services	$209,254,928	$232,997,816	+11.3%
Salaries +$10,793,502 Contracted services and rent +$8,355,015 Employee benefits +$2,675,122 Contributions to reserve funds +$2,379,023 Other expenditures −$1,518,131 Materials and supplies +$908,117 Equipment +$167,219 Inter-divisional charges −$16,979
Municipal Licensing and Standards	City Governance and Corporate Services	$64,638,196	$88,253,860	+36.5%
Salaries +$12,808,576 Employee benefits +$5,609,660 Contributions to reserve funds +$4,850,022 Other expenditures −$2,479,000 Equipment +$1,561,125 Contracted services and rent +$1,057,216 Materials and supplies +$208,065
Engineering and Construction Services	Roads, Engineering and Fleet	$74,612,917	$94,353,610	+26.5%
Salaries +$12,801,458 Employee benefits +$5,985,754 Contributions to reserve funds +$637,204 Contracted services and rent +$285,395 Equipment +$104,346 Materials and supplies −$68,463 Other expenditures −$5,000
City Planning	Planning and Development	$56,108,592	$73,876,399	+31.7%
Salaries +$12,831,048 Employee benefits +$5,490,736 Other expenditures −$726,100 Equipment +$200,000 Contracted services and rent −$18,176 Materials and supplies −$9,700
Toronto Zoo	Economic Development, Culture and Attractions	$55,259,628	$72,794,523	+31.7%
Contracted services and rent +$11,080,004 Salaries +$6,287,339 Materials and supplies −$2,057,216 Employee benefits +$1,528,330 Equipment +$867,267 Contributions to reserve funds −$170,829 Other expenditures −$0
Fleet Services	Roads, Engineering and Fleet	$63,086,704	$79,096,006	+25.4%
Materials and supplies +$5,740,942 Salaries +$5,247,649 Contributions to reserve funds +$1,834,200 Employee benefits +$1,659,586 Contracted services and rent +$1,494,393 Other expenditures +$50,000 Equipment −$17,467
Legal Services	City Governance and Corporate Services	$61,201,924	$73,988,181	+20.9%
Salaries +$10,230,830 Employee benefits +$3,078,980 Contracted services and rent −$779,194 Equipment +$255,677 Materials and supplies −$36
Policy, Planning, Finance and Admin	City Governance and Corporate Services	$16,729,879	$27,739,095	+65.8%
Salaries +$7,705,084 Employee benefits +$2,264,376 Contracted services and rent +$960,774 Equipment +$84,400 Materials and supplies −$5,750 Other expenditures +$332
Economic Development and Culture	Economic Development, Culture and Attractions	$98,176,848	$108,193,490	+10.2%
Other expenditures +$3,999,654 Salaries +$3,062,062 Contributions to reserve funds +$2,048,560 Employee benefits +$494,355 Contracted services and rent +$395,080 Equipment +$56,115 Materials and supplies −$39,185
Exhibition Place	Economic Development, Culture and Attractions	$59,884,765	$67,862,517	+13.3%
Contracted services and rent +$3,617,639 Salaries +$2,793,264 Employee benefits +$829,673 Materials and supplies +$514,176 Equipment +$198,000 Contributions to reserve funds +$25,000
City Clerk's Office	City Governance and Corporate Services	$66,052,936	$58,742,806	-11.1%
Contracted services and rent −$5,503,887 Salaries −$2,025,148 Employee benefits +$1,330,306 Materials and supplies −$832,310 Inter-divisional charges −$613,591 Contributions to reserve funds +$346,300 Equipment −$33,300 Other expenditures +$21,500
Environment and Climate	Environment and Climate	$17,485,896	$24,795,627	+41.8%
Salaries +$5,013,000 Employee benefits +$1,153,425 Other expenditures +$833,059 Contribution to capital −$335,000 Contributions to reserve funds +$335,000 Contracted services and rent +$306,845 Inter-divisional charges +$5,267 Equipment −$2,000 Materials and supplies +$135
TO Live	Economic Development, Culture and Attractions	$38,672,566	$45,510,999	+17.7%
Salaries +$3,830,022 Contributions to reserve funds +$1,769,191 Contribution to capital −$1,308,940 Employee benefits +$1,247,032 Other expenditures +$1,244,127 Materials and supplies +$132,433 Equipment −$93,580 Contracted services and rent +$18,148
Court Services	City Governance and Corporate Services	$32,826,268	$38,924,752	+18.6%
Salaries +$2,506,890 Equipment +$1,330,459 Employee benefits +$1,107,007 Contracted services and rent +$622,082 Other expenditures +$597,122 Materials and supplies −$65,076
Toronto Emergency Management	Fire, Paramedic and Emergency Management	$3,656,184	$8,224,037	+124.9%
Salaries +$3,123,440 Employee benefits +$855,468 Contracted services and rent +$562,068 Equipment +$25,326 Materials and supplies +$1,551
Association of Community Centres	Parks and Recreation	$9,565,112	$13,280,261	+38.8%
Salaries +$1,693,490 Contracted services and rent +$1,220,857 Employee benefits +$646,793 Materials and supplies +$150,194 Equipment +$4,315 Other expenditures −$500
Toronto Atmospheric Fund	Environment and Climate	$8,975,000	$12,224,000	+36.2%
Salaries +$2,329,000 Contracted services and rent +$920,000
CreateTO	Planning and Development	$16,330,936	$18,953,189	+16.1%
Salaries +$3,462,935 Employee benefits −$698,738 Contracted services and rent −$238,541 Equipment +$89,830 Materials and supplies +$5,628 Other expenditures +$1,140
Transit Expansion	Public Transit	$9,671,237	$12,080,000	+24.9%
Salaries +$1,813,496 Employee benefits +$643,912 Contracted services and rent −$25,718 Materials and supplies −$19,281 Equipment −$3,645
City Council	City Governance and Corporate Services	$24,202,236	$26,321,819	+8.8%
Employee benefits +$1,763,735 Contracted services and rent +$1,302,095 Materials and supplies −$657,321 Salaries −$345,970 Equipment +$60,000 Inter-divisional charges −$2,956
Arena Boards of Management	Parks and Recreation	$9,783,209	$11,523,249	+17.8%
Contracted services and rent +$683,710 Materials and supplies +$467,827 Salaries +$362,854 Contributions to reserve funds +$75,213 Equipment +$70,550 Employee benefits +$67,547 Other expenditures +$12,338 Contribution to capital +$0
Office of the Ombudsman	City Governance and Corporate Services	$2,688,479	$3,985,608	+48.2%
Salaries +$1,019,088 Employee benefits +$231,093 Contracted services and rent +$46,282 Equipment +$384 Materials and supplies +$282
Toronto and Region Conservation Authority	Environment and Climate	$10,925,412	$11,935,408	+9.2%
Other expenditures +$956,453 Contracted services and rent +$53,543
Auditor General's Office	City Governance and Corporate Services	$7,728,676	$8,651,314	+11.9%
Salaries +$678,690 Employee benefits +$212,116 Contracted services and rent +$69,936 Equipment −$36,427 Materials and supplies −$1,677
Mayor's Office	City Governance and Corporate Services	$2,567,005	$3,061,385	+19.3%
Salaries +$891,466 Employee benefits −$431,766 Contracted services and rent +$31,405 Inter-divisional charges +$3,130 Materials and supplies +$146
Toronto Police Service Board	Policing	$3,045,500	$3,530,400	+15.9%
Salaries +$370,800 Employee benefits +$106,700 Equipment +$6,700 Materials and supplies +$1,300 Contracted services and rent −$600 Other expenditures +$0 Contributions to reserve funds +$0
Heritage Toronto	Economic Development, Culture and Attractions	$1,249,646	$1,441,244	+15.3%
Salaries +$116,618 Employee benefits +$47,894 Materials and supplies +$38,370 Contracted services and rent −$11,283
Office of the Lobbyist Registrar	City Governance and Corporate Services	$1,256,630	$1,420,000	+13.0%
Salaries +$101,856 Contracted services and rent +$35,699 Employee benefits +$23,067 Materials and supplies +$2,748
Office of the Integrity Commissioner	City Governance and Corporate Services	$761,587	$830,791	+9.1%
Salaries +$45,221 Contributions to reserve funds +$10,000 Employee benefits +$6,773 Contracted services and rent +$6,185 Equipment +$687 Materials and supplies +$337
Sankofa Square	Economic Development, Culture and Attractions	$3,479,535	$3,464,442	-0.4%
Contracted services and rent −$132,695 Employee benefits +$49,482 Equipment +$44,000 Salaries +$35,465 Materials and supplies −$15,845 Other expenditures +$4,500

Where the money comes from (2025)

Revenue, grouped into plain-English sources built from the City's detailed line items — its own revenue categories lump almost everything, including the entire property tax levy, into one "Other Revenue" bucket, so this site builds its own grouping instead. See methodology for the exact rules.

Property Tax $6,236,939,933 (32.4%)

The property tax levy -- the single largest revenue source, set annually by Council.

Other Taxes $1,136,830,590 (5.9%)

Municipal Land Transfer Tax, the Hotel and Lodging Tax (MAT), and similar City-specific taxes.

Provincial Transfers $3,167,545,310 (16.4%)

Grants and cost-shared funding from the Government of Ontario.

Federal Transfers $1,530,779,665 (7.9%)

Grants and cost-shared funding from the Government of Canada.

Water and Waste Fees $1,974,667,018 (10.2%)

What residents and businesses pay for water and solid waste collection -- billed separately from property tax.

Fines and Penalties $247,752,393 (1.3%)

Parking tickets, bylaw fines, and similar penalties.

User Fees, Licences and Permits $2,164,331,867 (11.2%)

What the City charges directly for specific services -- recreation programs, permits, licences, parking.

Transfers From Reserves and Capital $1,703,755,655 (8.8%)

Money drawn from savings set aside in prior years, not new revenue raised this year.

Investment and Rental Income $330,678,948 (1.7%)

Interest earned on City funds and rent from City-owned property.

Inter-Divisional Recoveries $230,872,514 (1.2%)

Internal billing between City divisions -- money moving inside the City, not revenue from outside it.

Other Revenue $549,405,324 (2.9%)

Miscellaneous revenue that doesn't fit the categories above.

What's driven revenue growth since 2022

Source	2022	2025	Change
Property Tax	$4,936,633,785	$6,236,939,933	+26.3%
Provincial Transfers	$3,813,705,972	$3,167,545,310	-16.9%
User Fees, Licences and Permits	$1,571,226,041	$2,164,331,867	+37.7%
Water and Waste Fees	$1,787,240,546	$1,974,667,018	+10.5%
Transfers From Reserves and Capital	$822,011,966	$1,703,755,655	+107.3%
Federal Transfers	$287,581,982	$1,530,779,665	+432.3%
Other Taxes	$970,412,175	$1,136,830,590	+17.1%
Other Revenue	$411,754,795	$549,405,324	+33.4%
Investment and Rental Income	$278,933,466	$330,678,948	+18.6%
Fines and Penalties	$138,697,824	$247,752,393	+78.6%
Inter-Divisional Recoveries	$210,213,279	$230,872,514	+9.8%

Is it tax hikes? What we can and can't tell you

The property tax levy grew from $4,936,633,785 in 2022 to $6,236,939,933 in 2025 — a 26.3% increase. That dollar growth reflects Council-approved rate increases and a growing tax base (new construction, rising assessments) — this budget dataset only reports the total dollar amount collected, not a rate-versus-volume split. What this site can tell you, from public reporting rather than the budget file itself, is the residential rate increase Council actually approved each year:

2022

+2.9%

plus a 1.5% City Building Levy ($141 avg. increase)

source

2023

+5.5%

7% including the City Building Levy

source

2024

+9.5%

largest single-year increase in more than 25 years

source

2025

+6.9%

source

Rate figures are sourced from CBC News reporting on each year's Council budget vote, not from the operating budget dataset above — cited separately since they answer a different question (the approved rate) than the dollar totals do (total revenue collected). This site does not claim the two are the same thing.