Quebec
Marginal rates 2023
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
For rates in 2024, consult this pdf.
Tax Brackets | Other Income | Capital Gain | Dividends1 | |
Eligible2 | Ordinary3 | |||
% | % | % | % | |
QUEBEC | ||||
---|---|---|---|---|
$18,000 – $49,275 | 26.53 | 13.26 | 3.17 | 17.90 |
$49,276 – $53,359 | 31.53 | 15.76 | 10.07 | 23.65 |
$53,360 – $98,540 | 36.12 | 18.06 | 16.39 | 28.93 |
$98,541 – $106,717 | 41.12 | 20.56 | 23.29 | 34.68 |
$106,718 – $119,910 | 45.71 | 22.86 | 29.63 | 39.96 |
$109,911 – $165,430 | 47.46 | 23.73 | 32.04 | 41.97 |
$165,431 – $235,675 | 50.23 | 25.12 | 35.86 | 45.16 |
$235,676 and over | 53.31 | 26.65 | 40.11 | 48.70 |
ALL PROVINCES | ||||
Federal | ||||
For all provinces, except Quebec | 33.00 | 16.50 | 24.81 | 27.57 |
Quebec only | 27.56 | 13.78 | 20.72 | 23.02 |
Provincial4 | ||||
Alberta | 48.00 | 24.00 | 34.31 | 42.30 |
British Columbia | 53.50 | 26.75 | 36.54 | 48.89 |
Manitoba | 50.40 | 25.20 | 37.78 | 46.67 |
New Brunswick | 52.50 | 26.25 | 32.40 | 46.83 |
Newfoundland and Labrador | 54.80 | 27.40 | 46.20 | 48.96 |
Northwest Territories | 47.05 | 23.53 | 28.33 | 36.82 |
Nova Scotia | 54.00 | 27.00 | 41.58 | 48.27 |
Nunavut | 44.50 | 22.25 | 33.08 | 37.79 |
Ontario | 53.53 | 26.76 | 39.34 | 47.74 |
Prince Edward Island | 51.37 | 25.69 | 34.22 | 47.04 |
Quebec | 53.31 | 26.65 | 40.11 | 48.70 |
Saskatchewan | 47.50 | 23.75 | 29.64 | 41.82 |
Yukon | 48.00 | 24.00 | 28.93 | 44.04 |
1 Rates applicable to actual dividends received (not grossed-up). 2 38% gross-up. 3 15% gross-up. 4 Combined rates, federal and provincial.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
Marginal rates 2023
Quebec