Table I4 – Tax Brackets - Québec 2024 | Raymond Chabot Grant Thornton

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FR

2024-2025 Tax Planning Guide
Tables
Table I4 – Tax Brackets – Québec 2024

1- Québec

FEDERAL – 2024
$55,867 or less	15.0%
$55,868 – $111,733	$8,380 + 20.5% on next $55,866
$111,734 – $173,205	$19,833 + 26.0% on next $61,472
$173,206 – $246,752	$35,815 + 29.0% on next $73,547
$246,753 and over	$57,144 + 33.0% on excess

20.5% rate used for AMT¹.
Quebec abatement is 16.5% of basic federal tax.
Indexation rate of 4.7% in 2024.

QUEBEC – 2024
$51,780 or less	14.00%
$51,781 – $103,545	$7,249 + 20.00% on next $51,765
$103,546 – $126,000	$17,085 + 24.00% on next $22,455
$126,001 and over	$22,474 + 25.75% on excess

19% rate used for AMT in 2024².
Indexation rate of 5.08% in 2024.

TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 2024³
	Eligible Dividends⁴	Ordinary Dividends⁵
Federal	15.02%	9.03%
Quebec	11.70%	3.42%

¹ Standard $173,206 exemption amount in 2024, indexed annually to inflation as of 2025. Since 2024, the income on which the AMT applies (AMT base) has also been revised.

² Standard $173,206 exemption amount in 2024, indexed annually to inflation as of 2025. Since 2024, the income on which the AMT applies (AMT base) has also been revised.

³ Rates applicable to grossed-up dividends.

⁴ 38% gross-up.

⁵ 15% gross-up.

Individual Taxation – Québec – 2025 Tables

You can also consult the tables for the current year.

Download the document Individual_Taxation_Quebec_2025

Tax Table Québec 2024
See Tax Table Québec 2024
Table I2 – Main Non-Refundable Tax Credits 2024
See Table I2 – Main Non-Refundable Tax Credits 2024
Table I3 – Marginal Rates - Québec 2024
See Table I3 – Marginal Rates - Québec 2024
Table I4 – Tax Brackets - Québec 2024
See Table I4 – Tax Brackets - Québec 2024

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