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Quebec Personal Tax Rates

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Quebec
Tax Rates - Current Marginal Tax Rates -> Quebec Personal Income Tax Rates

Quebec 2016 and 2017 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal amount are increased for 2017 by an indexation factor of 1.0074.  Quebec's indexation factor is calculated using the Quebec consumer price index (CPI) without alcoholic beverages and tobacco products.  The Federal tax brackets and personal amount are increased for 2017 by an indexation factor of 1.014.  The indexation factors, tax rates and increases to tax brackets have been confirmed to Revenue Quebec and Canada Revenue Agency information.

The tax rates below include the reduction in rate due to the federal tax abatement of 16.5% of federal tax.  However, this abatement is applied to the net federal tax after deducting the basic personal amount.  For this reason, the federal personal amount tax credit is also reduced by 16.5%, which is not reflected below.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Quebec Personal Income Tax Brackets and Tax Rates

2017 Taxable Income 2017 Tax Rates 2016 Taxable Income 2016 Tax Rates
first $42,705 16.00% first $42,390 16.00%
over $42,705 up to $85,405 20.00% over $42,390 up to $84,780 20.00%
over $85,405 up to $103,915 24.00% over $84,780 up to $103,150 24.00%
over $103,915 25.75% over $103,150 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates

2017 Taxable Income 2017 Marginal Tax Rates 2016 Taxable Income 2016 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $42,705 28.53% 14.26% 5.64% 14.85% first $42,390 28.53% 14.26% 5.64% 14.85%
over $42,705 up to $45,916 32.53% 16.26% 11.16% 19.53% over $42,390 up to $45,282 32.53% 16.26% 11.16% 19.53%
over $45,916 up to $85,405 37.12% 18.56% 17.49% 24.90% over $45,282 up to $84,780 37.12% 18.56% 17.49% 24.90%
over $85,405 up to $91,831 41.12% 20.56% 23.01% 29.58% over $84,780 up to $90,563 41.12% 20.56% 23.01% 29.58%
over $91,831 up to $103,915 45.71% 22.86% 29.35% 34.95% over $90,563 up to $103,150 45.71% 22.86% 29.35% 34.95%
over $103,915 up to $142,353 47.46% 23.73% 31.77% 37.00% over $103,150 up to $140,388 47.46% 23.73% 31.77% 37.00%
over $142,353 up to $202,800 49.97% 24.98% 35.22% 39.93% over $140,388 up to $200,000 49.97% 24.98% 35.22% 39.93%
over $202,800 53.31% 26.65% 39.83% 43.84% over $200,000 53.31% 26.65% 39.83% 43.84%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 17%.
For more information see Quebec dividend tax credits.

Quebec Basic Personal Amount

2017 Personal Amount 2017 Tax Rate 2016 Personal Amount 2016 Tax Rate
$11,635 20% $11,550 20%

Federal Basic Personal Amount

2017 Personal Amount 2017 Tax Rate 2016 Personal Amount 2016 Tax Rate
$11,635 15% $11,474 15%

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Revised: November 29, 2016

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