Quebec Tax Brackets and Personal Marginal Income Tax Rates 2019

The Quebec tax brackets were increased for 2019 by an indexation factor of 1.017.

The Quebec Basic Personal Amount has also been increased to $15,269 for 2019.

There are 4 tax brackets in Quebec and 4 corresponding tax rates. The lowest rate is 15.00% and the highest rate is 25.75%. The highest provincial rate is applied above $106,555, however, the federal rate is increased further after this income level. The combined federal and provincial marginal tax rate is 53.31%, which is paid on the income above $210,371.

In case you were a resident of Quebec on the last day of the tax year of you are filing, and you didn’t own a business with a permanent establishment outside Quebec, you can claim an abatement from your federal tax. The amount of the abatement is 16.5%. The below tax rates in the combined tax table already include the reduction.

2019 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2019 Taxable income Quebec Tax rate 2019
$0 - $43,789 15.00%
$43,790 - $87,574 20.00%
$87,575 - $106,554 24.00%
$106,555 - 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable income Quebec Marginal Tax Rates 2019
$0 - $43,789 27.53%
$43,790 - $47,629 32.53%
$47,630 - $87,574 37.12%
$87,575 - $95,258 41.12%
$95,259 - $106,554 45.71%
$106,555 - $147,666 47.46%
$147,667 - $210,370 49.97%
$210,371 - 53.31%

Quebec Basic Personal Amount
2019 Tax rate
$15,269 15.00%

Federal Basic Personal Amount
2019 Tax rate
$12,069 15.00%

2018 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2018 Taxable income Quebec Tax rate 2018
$0 - $43,055 15.00%
$43,056 - $86,105 20.00%
$86,106 - $104,765 24.00%
$104,766 - 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable income Quebec Marginal Tax Rates 2018
$0 - $43,055 27.53%
$43,056 - $46,605 32.53%
$46,606 - $86,105 37.12%
$86,106 - $93,208 41.12%
$93,209 - $104,765 45.71%
$104,766 - $144,489 47.46%
$144,490 - $205,842 49.97%
$205,843 - 53.31%

Quebec Basic Personal Amount
2018 Tax rate
$15,012 15.00%

Federal Basic Personal Amount
2018 Tax rate
$11,810 15.00%

2017 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2017 Taxable income Quebec Tax rate 2017
$0 - $42,705 15.00%
$42,706 - $85,405 20.00%
$85,406 - $103,915 24.00%
$103,916 - 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable income Quebec Marginal Tax Rates 2017
$0 - $42,705 27.53%
$42,706 - $45,916 32.53%
$45,917 - $85,405 37.12%
$85,406 - $91,831 41.12%
$91,832 - $103,915 45.71%
$103,916 - $142,353 47.46%
$142,354 - $202,800 49.97%
$202,801 - 53.31%

Quebec Basic Personal Amount
2017 Tax rate
$14,890 15.00%

Federal Basic Personal Amount
2017 Tax rate
$11,635 15.00%

2016 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2016 Taxable income Quebec Tax rate 2016
$0 - $42,390 16.00%
$42,391 - $84,780 20.00%
$84,781 - $103,150 24.00%
$103,151 - 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable income Quebec Marginal Tax Rates 2016
$0 - $42,390 28.53%
$42,391 - $45,282 32.53%
$45,283 - $84,780 37.12%
$84,781 - $90,563 41.12%
$90,564 - $103,150 45.71%
$103,151 - $140,388 47.46%
$140,389 - $200,000 49.97%
$200,001 - 53.31%

Quebec Basic Personal Amount
2016 Tax rate
$11,550 16.00%

Federal Basic Personal Amount
2016 Tax rate
$11,474 15.00%

2015 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2015 Taxable income Quebec Tax rate 2015
$0 - $41,935 16.00%
$41,936 - $83,865 20.00%
$83,866 - $102,040 24.00%
$102,041 - 25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable income Quebec Marginal Tax Rates 2015
$0 - $41,935 31.00%
$41,936 - $44,701 35.00%
$44,702 - $83,865 42.00%
$83,866 - $89,401 46.00%
$89,402 - $102,040 50.00%
$102,041 - $138,586 51.75%
$138,587 - 54.75%

Quebec Basic Personal Amount
2015 Tax rate
$11,425 16.00%

Federal Basic Personal Amount
2015 Tax rate
$11,327 15.00%