Tax Table Québec 2025
Marginal rate applies on each dollar of additional income.
Table I4 – Tax Brackets – Québec 2025
| 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.