TaxTips.ca
Canadian Tax and
Financial Information
Quebec Personal Tax Rates

Ads keep this website free for you.
TaxTips.ca does not research or endorse any product or service appearing in ads on this site.  Before making a major financial decision you  should consult a qualified professional.

Looking for US tax information?
See
USTaxTips.net

Need an accounting, tax or financial advisor? Look in our Directory.      Stay Connected with TaxTips.ca!

Home
What's New
Calculators
Personal Tax
Business
Sales Taxes
Free in 30!
Financial Planning
RRSP RRIF TFSA
Real Estate
Stocks Bonds etc.
Seniors
Disabilities
Canada
Alberta
British Columbia
Manitoba
Ontario
Quebec
Saskatchewan
Atlantic Provinces
Territories
Federal Budget
Provincial Budgets
Statistics etc.
Glossary
Site Map
Directory
Advertise With Us
Contact Us/About Us
Links & Resources



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

Quebec 2019 and 2018 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal amount are increased for 2019 by an indexation factor of 1.0171.  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 2018 by an indexation factor of 1.022.  The indexation factors, tax rates and increases to tax brackets have not yet been confirmed to Canada Revenue Agency information, and the Quebec tax brackets have not yet been confirmed to Revenue Quebec information.  The Quebec basic personal is rounded to the nearest $1, beginning with the 2018 taxation year.  The Quebec tax thresholds are rounded to the nearest $5.  2017 is the base year for the thresholds and the personal amount.

The dividend tax credit rates for both eligible and non-eligible dividends were reduced for dividends received after March 27, 2018, and are further reduced each year until 2020 for eligible dividends, and 2021 for non-eligible dividends.  The 2018 marginal rates below reflect the reduced dividend tax rate.

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%.  The Quebec personal amount shown below is before the reduction from the federal tax abatement.

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

Quebec Personal Income Tax Brackets and Tax Rates

2019 Taxable Income 2019 Tax Rates 2018 Taxable Income 2018 Tax Rates
first $43,790 15.00% first $43,055 15.00%
over $43,790 up to $87,575 20.00% over $43,055 up to $86,105 20.00%
over $87,575 up to $106,555 24.00% over $86,105 up to $104,765 24.00%
over $106,555 25.75% over $104,765 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates

2019 Taxable Income 2019 Marginal Tax Rates 2018 Taxable Income 2018 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $43,790 27.53% 13.76% 4.42% 16.60% first $43,055 27.53% 13.76% 4.31% 14.93%
over $43,790 up to $47,630 32.53% 16.26% 11.32% 22.35% over $43,055 up to $46,605 32.53% 16.26% 11.21% 20.73%
over $47,630 up to $87,575 37.12% 18.56% 17.65% 27.63% over $46,605 up to $86,105 37.12% 18.56% 17.55% 26.06%
over $87,575 up to $95,259 41.12% 20.56% 23.17% 32.23% over $86,105 up to $93,208 41.12% 20.56% 23.07% 30.70%
over $95,259 up to $106,555 45.71% 22.86% 29.51% 37.51% over $93,208 up to $104,765 45.71% 22.86% 29.41% 36.02%
over $106,555 up to $147,667 47.46% 23.73% 31.93% 39.52% over $104,765 up to $144,489 47.46% 23.73% 31.82% 38.05%
over $147,667 up to $210,371 49.97% 24.98% 35.38% 42.41% over $144,489 up to $205,842 49.97% 24.98% 35.28% 40.96%
over $210,371 53.31% 26.65% 39.99% 46.25% over $205,842 53.31% 26.65% 39.89% 44.83%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable 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 15% in 2019, and 16% in 2018.
For more information see Quebec dividend tax credits.

Quebec Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$15,269 15% $15,012 15%

Federal Basic Personal Amount

2019 Personal Amount 2019 Tax Rate 2018 Personal Amount 2018 Tax Rate
$12,069 15% $11,809 15%
 

Copyright © 2002 Boat Harbour Investments Ltd.

Revised: October 30, 2018

 

Copyright © 2002 Boat Harbour Investments Ltd. All Rights Reserved.  See Reproduction of information from TaxTips.ca

Facebook  | Twitter  |  Google + |  Monthly Newsletter Sign-up  What’s New E-mail Notification RSS News Feed
The information on this site is not intended to be a substitute for professional advice.  Each person's situation differs, and a professional advisor can assist you in using the information on this web site to your best advantage. 
Please see our legal disclaimer regarding the use of information on our site, and our Privacy Policy regarding information that may be collected from visitors to our site.