| TAX TABLE | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Taxable Income $ | Tax | Effective Rate % | Marginal Rate | ||||||
| Federal $ | Quebec $ | Total $ | Federal % | Quebec % | Total % | ||||
| 10,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 11,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 12,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 13,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 14,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 15,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
| 16,000 | – | – | – | 0.00 | 10.55 | 0.00 | 10.55 | ||
| 17,000 | 105 | – | 105 | 0.62 | 12.11 | 0.00 | 12.11 | ||
| 18,000 | 227 | – | 227 | 1.26 | 12.11 | 6.00 | 18.11 | ||
| 19,000 | 348 | 60 | 408 | 2.15 | 12.11 | 14.00 | 26.11 | ||
| 20,000 | 469 | 200 | 669 | 3.34 | 12.11 | 14.00 | 26.11 | ||
| 21,000 | 590 | 340 | 930 | 4.43 | 12.11 | 14.00 | 26.11 | ||
| 22,000 | 711 | 480 | 1,191 | 5.41 | 12.11 | 14.00 | 26.11 | ||
| 23,000 | 832 | 620 | 1,452 | 6.31 | 12.11 | 14.00 | 26.11 | ||
| 24,000 | 953 | 760 | 1,713 | 7.14 | 12.11 | 14.00 | 26.11 | ||
| 25,000 | 1,074 | 900 | 1,974 | 7.90 | 12.11 | 14.00 | 26.11 | ||
| 26,000 | 1,195 | 1,040 | 2,235 | 8.60 | 12.11 | 14.00 | 26.11 | ||
| 27,000 | 1,316 | 1,180 | 2,496 | 9.25 | 12.11 | 14.00 | 26.11 | ||
| 28,000 | 1,437 | 1,320 | 2,757 | 9.85 | 12.11 | 14.00 | 26.11 | ||
| 29,000 | 1,558 | 1,460 | 3,018 | 10.41 | 12.11 | 14.00 | 26.11 | ||
| 30,000 | 1,679 | 1,600 | 3,279 | 10.93 | 12.11 | 14.00 | 26.11 | ||
| 31,000 | 1,801 | 1,740 | 3,541 | 11.42 | 12.11 | 14.00 | 26.11 | ||
| 32,000 | 1,922 | 1,880 | 3,802 | 11.88 | 12.11 | 14.00 | 26.11 | ||
| 33,000 | 2,043 | 2,020 | 4,063 | 12.31 | 12.11 | 14.00 | 26.11 | ||
| 34,000 | 2,164 | 2,160 | 4,324 | 12.72 | 12.11 | 14.00 | 26.11 | ||
| 35,000 | 2,285 | 2,300 | 4,585 | 13.10 | 12.11 | 14.00 | 26.11 | ||
| 36,000 | 2,406 | 2,440 | 4,846 | 13.46 | 12.11 | 14.00 | 26.11 | ||
| 37,000 | 2,527 | 2,580 | 5,107 | 13.80 | 12.11 | 14.00 | 26.11 | ||
| 38,000 | 2,648 | 2,720 | 5,368 | 14.13 | 12.11 | 14.00 | 26.11 | ||
| 39,000 | 2,769 | 2,860 | 5,629 | 14.43 | 12.11 | 14.00 | 26.11 | ||
| 40,000 | 2,890 | 3,000 | 5,890 | 14.73 | 12.11 | 14.00 | 26.11 | ||
| 41,000 | 3,011 | 3,140 | 6,151 | 15.00 | 12.11 | 14.00 | 26.11 | ||
| 42,000 | 3,132 | 3,280 | 6,412 | 15.27 | 12.11 | 14.00 | 26.11 | ||
| 43,000 | 3,253 | 3,420 | 6,673 | 15.52 | 12.11 | 14.00 | 26.11 | ||
| 44,000 | 3,374 | 3,560 | 6,934 | 15.76 | 12.11 | 14.00 | 26.11 | ||
| 45,000 | 3,496 | 3,700 | 7,196 | 15.99 | 12.11 | 14.00 | 26.11 | ||
| 46,000 | 3,617 | 3,840 | 7,457 | 16.21 | 12.11 | 14.00 | 26.11 | ||
| 47,000 | 3,738 | 3,980 | 7,718 | 16.42 | 12.11 | 14.00 | 26.11 | ||
| 48,000 | 3,859 | 4,120 | 7,979 | 16.62 | 12.11 | 14.00 | 26.11 | ||
| 49,000 | 3,980 | 4,260 | 8,240 | 16.82 | 12.11 | 14.00 | 26.11 | ||
| 50,000 | 4,101 | 4,400 | 8,501 | 17.00 | 12.11 | 14.00 | 26.11 | ||
| 51,000 | 4,222 | 4,540 | 8,762 | 17.18 | 12.11 | 14.00 | 26.11 | ||
| 52,000 | 4,343 | 4,680 | 9,023 | 17.35 | 12.11 | 14.00 | 26.11 | ||
| 53,000 | 4,464 | 4,820 | 9,284 | 17.52 | 12.11 | 17.70 | 29.81 | ||
| 54,000 | 4,585 | 4,997 | 9,582 | 17.74 | 12.11 | 19.00 | 31.11 | ||
| 55,000 | 4,706 | 5,187 | 9,893 | 17.99 | 12.11 | 19.00 | 31.11 | ||
| 56,000 | 4,827 | 5,377 | 10,204 | 18.22 | 12.11 | 19.00 | 31.11 | ||
| 57,000 | 4,948 | 5,567 | 10,515 | 18.45 | 15.24 | 19.00 | 34.24 | ||
| 58,000 | 5,101 | 5,757 | 10,858 | 18.72 | 17.12 | 19.00 | 36.12 | ||
| 59,000 | 5,272 | 5,947 | 11,219 | 19.02 | 17.12 | 19.00 | 36.12 | ||
| 60,000 | 5,443 | 6,137 | 11,580 | 19.30 | 17.12 | 19.00 | 36.12 | ||
| 61,000 | 5,614 | 6,327 | 11,941 | 19.58 | 17.12 | 19.00 | 36.12 | ||
| 62,000 | 5,786 | 6,517 | 12,303 | 19.84 | 17.12 | 19.00 | 36.12 | ||
| 63,000 | 5,957 | 6,707 | 12,664 | 20.10 | 17.12 | 19.00 | 36.12 | ||
| 64,000 | 6,128 | 6,897 | 13,025 | 20.35 | 17.12 | 19.00 | 36.12 | ||
| 65,000 | 6,299 | 7,087 | 13,386 | 20.59 | 17.12 | 19.00 | 36.12 | ||
| 66,000 | 6,470 | 7,277 | 13,747 | 20.83 | 17.12 | 19.00 | 36.12 | ||
| 67,000 | 6,641 | 7,467 | 14,108 | 21.06 | 17.12 | 19.00 | 36.12 | ||
| 68,000 | 6,813 | 7,657 | 14,470 | 21.28 | 17.12 | 19.00 | 36.12 | ||
| 69,000 | 6,984 | 7,847 | 14,831 | 21.49 | 17.12 | 19.00 | 36.12 | ||
| 70,000 | 7,155 | 8,037 | 15,192 | 21.70 | 17.12 | 19.00 | 36.12 | ||
| 71,000 | 7,326 | 8,227 | 15,553 | 21.91 | 17.12 | 19.00 | 36.12 | ||
| 72,000 | 7,497 | 8,417 | 15,914 | 22.10 | 17.12 | 19.00 | 36.12 | ||
| 73,000 | 7,668 | 8,607 | 16,275 | 22.30 | 17.12 | 19.00 | 36.12 | ||
| 74,000 | 7,840 | 8,797 | 16,637 | 22.48 | 17.12 | 19.00 | 36.12 | ||
| 75,000 | 8,011 | 8,987 | 16,998 | 22.66 | 17.12 | 19.00 | 36.12 | ||
| 80,000 | 8,867 | 9,937 | 18,804 | 23.50 | 17.12 | 19.00 | 36.12 | ||
| 85,000 | 9,723 | 10,887 | 20,610 | 24.25 | 17.12 | 19.00 | 36.12 | ||
| 90,000 | 10,578 | 11,837 | 22,415 | 24.91 | 17.12 | 19.00 | 36.12 | ||
| 95,000 | 11,434 | 12,787 | 24,221 | 25.50 | 17.12 | 19.00 | 36.12 | ||
| 100,000 | 12,290 | 13,737 | 26,027 | 26.03 | 17.12 | 19.00 | 36.12 | ||
| 105,000 | 13,146 | 14,687 | 27,833 | 26.51 | 17.12 | 22.51 | 39.63 | ||
| 110,000 | 14,002 | 15,813 | 29,815 | 27.10 | 17.35 | 24.00 | 41.35 | ||
| 115,000 | 14,869 | 17,013 | 31,882 | 27.72 | 21.71 | 24.00 | 45.71 | ||
| 120,000 | 15,955 | 18,213 | 34,168 | 28.47 | 21.71 | 24.00 | 45.71 | ||
| 125,000 | 17,040 | 19,413 | 36,453 | 29.16 | 21.71 | 24.14 | 45.85 | ||
| 130,000 | 18,126 | 20,620 | 38,746 | 29.80 | 21.71 | 25.75 | 47.46 | ||
| 140,000 | 20,297 | 23,195 | 43,492 | 31.07 | 21.71 | 25.75 | 47.46 | ||
| 150,000 | 22,468 | 25,770 | 48,238 | 32.16 | 21.71 | 25.75 | 47.46 | ||
| 160,000 | 24,639 | 28,345 | 52,984 | 33.11 | 21.71 | 25.75 | 47.46 | ||
| 170,000 | 26,810 | 30,920 | 57,730 | 33.96 | 22.29 | 25.75 | 48.04 | ||
| 180,000 | 29,039 | 33,495 | 62,534 | 34.74 | 24.47 | 25.75 | 50.22 | ||
| 190,000 | 31,486 | 36,070 | 67,556 | 35.56 | 24.47 | 25.75 | 50.22 | ||
| 200,000 | 33,933 | 38,645 | 72,578 | 36.29 | 24.47 | 25.75 | 50.22 | ||
| 250,000 | 46,168 | 51,520 | 97,688 | 39.08 | 27.34 | 25.75 | 53.09 | ||
| 300,000 | 59,840 | 64,395 | 124,235 | 41.41 | 27.56 | 25.75 | 53.31 | ||
| 350,000 | 73,318 | 77,270 | 150,888 | 43.11 | 27.56 | 25.75 | 53.31 | ||
| 400,000 | 87,395 | 90,145 | 177,540 | 44.39 | 27.56 | 25.75 | 53.31 | ||
Marginal rate applies on each dollar of additional income.
Federal
- Basic personal credit of $2,339 (gradually reduced when income is greater than $177,882, up to a minimum credit of $2,108).
- Provincial abatement of 16.5% of basic federal tax.
- Indexation rate of 2.7%.
Quebec
- Basic personal credit of $2,600.
- Indexation rate of 2.85%.
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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