Tax Table Québec 2025
Marginal rate applies on each dollar of additional income.
| Tax brackets | Other income % | Capital gain % | Dividends1 | ||
|---|---|---|---|---|---|
| Eligible2 % | Ordinary3 % | ||||
| QUEBEC | |||||
| $18,500 – $53,255 | 26.11 | 13.05 | 3.17 | 17.42 | |
| $53,256 – $57,375 | 31.11 | 15.55 | 10.07 | 23.17 | |
| $57,376 – $106,495 | 36.12 | 18.06 | 16.39 | 28.93 | |
| $106,496 – $114,750 | 41.12 | 20.56 | 23.29 | 34.68 | |
| $114,751 – $129,590 | 45.71 | 22.86 | 29.63 | 39.96 | |
| $129,591 – $177,882 | 47.46 | 23.73 | 32.04 | 41.97 | |
| $177,883 – $253,414 | 50.22 | 25.11 | 35.85 | 45.15 | |
| $253,415 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 | 49.99 | |
| Nunavut | 44.50 | 22.25 | 33.08 | 37.79 | |
| Ontario | 53.53 | 26.76 | 39.34 | 47.74 | |
| Prince Edward Island | 52.00 | 26.00 | 36.54 | 47.92 | |
| Quebec | 53.31 | 26.65 | 40.11 | 48.70 | |
| Saskatchewan | 47.50 | 23.75 | 29.64 | 41.34 | |
| 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.
