Table I4 – Tax Brackets - Québec 2025 | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table I4 – Tax Brackets – Québec 2025

1- Québec

FEDERAL – 2025
$57,375 or less	14.5%
$57,376 – $114,750	$8,319 + 20.5% on next $57,375
$114,751 – $177,882	$20,081 + 26.0% on next $63,132
$177,883 – $253,414	$36,496 + 29.0% on next $75,532
$253,415 and over	$58,400 + 33.0% on excess

20.5% rate used for AMT¹.
Quebec abatement is 16.5% of basic federal tax.
Indexation rate of 2.7% in 2025.

QUEBEC – 2025
$53,255 or less	14.00%
$53,256 – $106,495	$7,456 + 19.00% on next $53,240
$106,496 – $129,590	$17,571 + 24.00% on next $23,095
$129,591 and over	$23,114 + 25.75% on excess

19% rate used for AMT².
Indexation rate of 2.85% in 2025.

TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 2025³
	Eligible Dividends⁴	Ordinary Dividends⁵
Federal	15.02%	9.03%
Quebec	11.70%	3.42%

¹ $177,882 basic exemption in 2025, indexed annually.

² $179,990 basic exemption in 2025, indexed annually.

³ Rates applicable to grossed-up dividends.

⁴ 38% gross-up.

⁵ 15% gross-up.

Tax Table Québec 2025
See Tax Table Québec 2025
Table I2 – Main Non-Refundable Tax Credits 2025
See Table I2 – Main Non-Refundable Tax Credits 2025
Table I3 – Marginal Rates - Québec 2025
See Table I3 – Marginal Rates - Québec 2025
Table I4 – Tax Brackets - Québec 2025
See Table I4 – Tax Brackets - Québec 2025

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