The Quebec tax brackets were increased for 2023 by an indexation factor of 1.0644.
The Quebec Basic Personal Amount has also been increased to $17,183 for 2023.
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 $119,911, 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 $235,676.
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 abatement is 16.5%. The below tax rates in the combined tax table already include the reduction.
2023 Quebec Income Tax Rates
| Quebec Personal Income Tax Brackets and Tax Rates |
|---|
| 2023 Taxable income | Quebec Tax rate 2023 |
|---|
| $0 - $49,275 | 15.00% |
| $49,276 - $98,540 | 20.00% |
| $98,541 - $119,910 | 24.00% |
| $119,911 - | 25.75% |
| Combined Federal & Quebec Tax Brackets and Tax Rates |
|---|
| Taxable income | Quebec Marginal Tax Rates 2023 |
|---|
| $0 - $49,275 | 27.53% |
| $49,276 - $53,359 | 32.53% |
| $53,360 - $98,540 | 37.12% |
| $98,541 - $106,717 | 41.12% |
| $106,718 - $119,910 | 45.71% |
| $119,911 - $165,430 | 47.46% |
| $165,431 - $235,675 | 50.23% |
| $235,676 - | 53.31% |
| Quebec Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $17,183 | 15.00% |
| Federal Basic Personal Amount |
|---|
| 2023 | Tax rate |
|---|
| $15,000 | 15.00% |
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2022 Quebec Income Tax Rates
| Quebec Personal Income Tax Brackets and Tax Rates |
|---|
| 2022 Taxable income | Quebec Tax rate 2022 |
|---|
| $0 - $46,295 | 15.00% |
| $46,296 - $92,580 | 20.00% |
| $92,581 - $112,655 | 24.00% |
| $112,656 - | 25.75% |
| Combined Federal & Quebec Tax Brackets and Tax Rates |
|---|
| Taxable income | Quebec Marginal Tax Rates 2022 |
|---|
| $0 - $46,295 | 27.53% |
| $46,296 - $50,197 | 32.53% |
| $50,198 - $92,580 | 37.12% |
| $92,581 - $100,392 | 41.12% |
| $100,393 - $112,655 | 45.71% |
| $112,656 - $155,625 | 47.46% |
| $155,626 - $221,708 | 50.28% |
| $221,709 - | 53.31% |
| Quebec Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $16,143 | 15.00% |
| Federal Basic Personal Amount |
|---|
| 2022 | Tax rate |
|---|
| $14,398 | 15.00% |
2021 Quebec Income Tax Rates
| Quebec Personal Income Tax Brackets and Tax Rates |
|---|
| 2021 Taxable income | Quebec Tax rate 2021 |
|---|
| $0 - $45,105 | 15.00% |
| $45,106 - $90,200 | 20.00% |
| $90,201 - $109,755 | 24.00% |
| $109,756 - | 25.75% |
| Combined Federal & Quebec Tax Brackets and Tax Rates |
|---|
| Taxable income | Quebec Marginal Tax Rates 2021 |
|---|
| $0 - $45,105 | 27.53% |
| $45,106 - $49,019 | 32.53% |
| $49,020 - $90,200 | 37.12% |
| $90,201 - $98,039 | 41.12% |
| $98,040 - $109,755 | 45.71% |
| $109,756 - $151,977 | 47.46% |
| $151,978 - $216,510 | 50.23% |
| $216,511 - | 53.31% |
| Quebec Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $15,728 | 15.00% |
| Federal Basic Personal Amount |
|---|
| 2021 | Tax rate |
|---|
| $12,421 | 15.00% |
2020 Quebec Income Tax Rates
| Quebec Personal Income Tax Brackets and Tax Rates |
|---|
| 2020 Taxable income | Quebec Tax rate 2020 |
|---|
| $0 - $44,544 | 15.00% |
| $44,545 - $89,079 | 20.00% |
| $89,080 - $108,389 | 24.00% |
| $108,390 - | 25.75% |
| Combined Federal & Quebec Tax Brackets and Tax Rates |
|---|
| Taxable income | Quebec Marginal Tax Rates 2020 |
|---|
| $0 - $44,544 | 27.53% |
| $44,545 - $48,535 | 32.53% |
| $48,536 - $89,079 | 37.12% |
| $89,080 - $97,069 | 41.12% |
| $97,070 - $108,389 | 45.71% |
| $108,390 - $150,473 | 47.46% |
| $150,474 - $214,368 | 49.97% |
| $214,369 - | 53.31% |
| Quebec Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $15,532 | 15.00% |
| Federal Basic Personal Amount |
|---|
| 2020 | Tax rate |
|---|
| $12,298 | 15.00% |
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% |
