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

Quebec 2022 and 2021 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal tax credit amounts are increased for 2022 by an indexation factor of 1.0264 (a 2.64% increase).  Quebec's indexation factor is calculated using the Quebec consumer price index (CPI) All-items excluding alcoholic beverages, tobacco products and smokers' supplies and recreational cannabis.

The Federal tax brackets and personal tax credit amounts are increased for 2022 by an indexation factor of 1.024 (a 2.4% increase).

The federal indexation factor, tax brackets and tax rates have not yet been confirmed to Canada Revenue Agency.  The Quebec indexation factor, tax brackets and tax rates have been confirmed to Quebec Ministry of Finance information.

The Quebec basic personal amount 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 Quebec 2021 Budget reduced the non-eligible dividend tax credit rate from 4.01% to 3.42%.

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 Federal personal amount shown below is before the reduction from the federal tax abatement.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator.

Quebec Personal Income Tax Brackets and Tax Rates
2022 Taxable Income 2022 Tax Rates 2021 Taxable Income 2021 Tax Rates
first $46,295 15.00% first $45,105 15.00%
over $46,295 up to $92,580 20.00% over $45,105 up to $90,200 20.00%
over $92,580 up to $112,655 24.00% over $90,200 up to $109,755 24.00%
over $112,655 25.75% over $109,755 25.75%

 

Combined Federal & Quebec Tax Brackets and Tax Rates
2022 Taxable Income QC 2022 Marginal Tax Rates 2021 Taxable Income QC 2021 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible Non-Eligible Eligible Non-Eligible
first $46,295 27.53% 13.76% 4.53% 19.05% first $45,105 27.53% 13.76% 4.53% 18.37%
over $46,295 up to $50,197 32.53% 16.26% 11.43% 24.80% over $45,105 up to $49,020 32.53% 16.26% 11.43% 24.12%
over $50,197 up to $92,580 37.12% 18.56% 17.77% 30.08% over $49,020 up to $90,200 37.12% 18.56% 17.77% 29.40%
over $92,580 up to $100,392 41.12% 20.56% 23.29% 34.68% over $90,200 up to $98,040 41.12% 20.56% 23.29% 34.00%
over $100,392 up to $112,655 45.71% 22.86% 29.62% 39.96% over $98,040 up to $109,755 45.71% 22.86% 29.62% 39.28%
over $112,655 up to $155,625 47.46% 23.73% 32.04% 41.97% over $109,755 up to $151,978 47.46% 23.73% 32.04% 41.30%
over $155,625 up to $221,708 50.28% 25.14% 35.93% 45.22% over $151,978 up to $216,511 50.23% 25.12% 35.86% 44.48%
over $221,708 53.31% 26.65% 40.10% 48.70% over $216,511 53.31% 26.65% 40.10% 48.02%
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%.
For more information see Quebec dividend tax credits.
Quebec Basic Personal Amount
2022 Personal Amount 2022 Tax Rate 2021 Personal Amount 2021 Tax Rate
$16,143 15% $15,728 15%
Federal Basic Personal Amount
2022 Personal Amount (1) 2022 Tax Rate 2021 Personal Amount (1) 2021 Tax Rate
$14,398 15% $13,808 15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket.  The marginal tax rates in blue above have been adjusted to reflect these changes.

Copyright © 2002 Boat Harbour Investments Ltd.

Revised: October 23, 2021

 

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