Quebec Tax Brackets and Personal Marginal Income Tax Rates

The Quebec tax brackets were increased for 2018 by an indexation factor of 1.0082.

The Quebec Basic Personal Amount has also been increased to $15,012 for 2018.

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 $104,765, 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 $205,843.

In case of 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.

2018 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2018 Taxable incomeQuebec Tax rate 2018
$0 - $43,05515.00%
$43,056 - $86,10520.00%
$86,106 - $104,76524.00%
$104,766 -25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable incomeQuebec Marginal Tax Rates 2018
$0 - $43,05527.53%
$43,056 - $46,60532.53%
$46,606 - $86,10537.12%
$86,106 - $93,20841.12%
$93,209 - $104,76545.71%
$104,766 - $144,48947.46%
$144,490 - $205,84249.97%
$205,843 -53.31%
Quebec Basic Personal Amount
2018Tax rate
$15,01215.00%
Federal Basic Personal Amount
2018Tax rate
$11,81015.00%

2017 Quebec Income Tax Rates

Quebec Personal Income Tax Brackets and Tax Rates
2017 Taxable incomeQuebec Tax rate 2017
$0 - $42,70515.00%
$42,706 - $85,40520.00%
$85,406 - $103,91524.00%
$103,916 -25.75%

Combined Federal & Quebec Tax Brackets and Tax Rates
Taxable incomeQuebec Marginal Tax Rates 2017
$0 - $42,70527.53%
$42,706 - $45,91632.53%
$45,917 - $85,40537.12%
$85,406 - $91,83141.12%
$91,832 - $103,91545.71%
$103,916 - $142,35347.46%
$142,354 - $202,80049.97%
$202,801 -53.31%
Quebec Basic Personal Amount
2017Tax rate
$14,89015.00%
Federal Basic Personal Amount
2017Tax rate
$11,63515.00%