Quebec

Tax Table 2023

This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.

For rates in 2024, consult this pdf.

Taxable Income Tax Effective
Rate
Marginal Rate
Federal Quebec Total Federal Quebec Total
$
10,000
11,000
12,000
13,000
$



$



$



%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
0.00
14,000
15,000
16,000
17,000


125
251





125
251
0.00
0.00
0.78
1.47
0.00
12.53
12.53
12.53
0.00
0.00
0.00
11.40
0.00
12.53
12.53
23.93
18,000
19,000
20,000
21,000
376
501
626
752
114
254
394
534
490
755
1,020
1,286
2.72
3.97
5.10
6.12
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
22,000
23,000
24,000
25,000
877
1,002
1,127
1,253
674
814
954
1,094
1,551
1,816
2,081
2,347
7.05
7.90
8.67
9.39
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
26,000
27,000
28,000
29,000
1,378
1,503
1,628
1,754
1,234
1,374
1,514
1,654
2,612
2,877
3,142
3,408
10.05
10.66
11.22
11.75
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
30,000
31,000
32,000
33,000
1,879
2,004
2,129
2,255
1,794
1,934
2,074
2,214
3,673
3,938
4,203
4,469
12.24
12.70
13.14
13.54
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
34,000
35,000
36,000
37,000
2,380
2,505
2,630
2,756
2,354
2,494
2,634
2,774
4,734
4,999
5,264
5,530
13.92
14.28
14.62
14.94
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
38,000
39,000
40,000
41,000
2,881
3,006
3,131
3,257
2,914
3,054
3,194
3,334
5,795
6,060
6,325
6,591
15.25
15.54
15.81
16.07
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
42,000
43,000
44,000
45,000
3,382
3,507
3,632
3,758
3,474
3,614
3,754
3,894
6,856
7,121
7,386
7,652
16.32
16.56
16.79
17.00
12.53
12.53
12.53
12.53
14.00
14.00
14.00
14.00
26.53
26.53
26.53
26.53
46,000
47,000
48,000
49,000
3,883
4,008
4,133
4,259
4,034
4,174
4,314
4,454
7,917
8,182
8,447
8,713
17.21
17.41
17.60
17.78
12.53
12.53
12.53
12.53
14.00
14.00
14.00
17.60
26.53
26.53
26.53
30.13
50,000
51,000
52,000
53,000
4,384
4,509
4,634
4,760
4,631
4,821
5,011
5,201
9,015
9,330
9,645
9,961
18.03
18.29
18.55
18.79
12.53
12.53
12.53
15.47
19.00
19.00
19.00
19.00
31.53
31.53
31.53
34.47
54,000
55,000
56,000
57,000
4,914
5,085
5,257
5,428
5,391
5,581
5,771
5,961
10,305
10,666
11,028
11,389
19.08
19.39
19.69
19.98
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
58,000
59,000
60,000
61,000
5,599
5,770
5,941
6,112
6,151
6,341
6,531
6,721
11,750
12,111
12,472
12,833
20.26
20.53
20.79
21.04
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
62,000
63,000
64,000
65,000
6,284
6,455
6,626
6,797
6,911
7,101
7,291
7,481
13,195
13,556
13,917
14,278
21.28
21.52
21.75
21.97
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
66,000
67,000
68,000
69,000
6,968
7,139
7,311
7,482
7,671
7,861
8,051
8,241
14,639
15,000
15,362
15,723
22.18
22.39
22.59
22.79
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
70,000
71,000
72,000
73,000
7,653
7,824
7,995
8,167
8,431
8,621
8,881
9,001
16,084
16,445
16,806
17,168
22.98
23.16
23.34
23.52
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
74,000
75,000
80,000
85,000
8,338
8,509
9,365
10,221
9,191
9,381
10,331
11,281
17,529
17,890
19,696
21,502
23.69
23.85
24.62
25.30
17.12
17.12
17.12
17.12
19.00
19.00
19.00
19.00
36.12
36.12
36.12
36.12
90,000
95,000
100,000
105,000
11,076
11,932
12,788
13,644
12,231
13,181
14,204
15,404
23,307
25,113
26,992
29,048
25.90
26.44
26.99
27.66
17.12
17.12
17.12
20.13
19.00
20.50
24.00
24.00
36.12
37.62
41.12
44.13
110,000
115,000
120,000
125,000
14,651
15,736
16,822
17,907
16,604
17,804
19,005
20,293
31,255
33,540
35,827
38,200
28.41
29.17
29.86
30.56
21.71
21.71
21.71
21.71
24.00
24.03
25.75
25.75
45.71
45.74
47.46
47.46
130,000
140,000
150,000
160,000
18,993
21,164
23,335
25,506
21,580
24,155
26,730
29,305
40,573
45,319
50,065
54,811
31.21
32.37
33.38
34.26
21.71
21.71
21.71
22.98
25.75
25.75
25.75
25.75
47.46
47.46
47.46
48.73
170,000
180,000
190,000
200,000
27,803
30,251
32,699
35,147
31,880
34,455
37,030
39,605
59,683
64,706
69,729
74,752
35.11
35.95
36.70
37.38
24.48
24.48
24.48
25.36
25.75
25.75
25.75
25.75
50.23
50.23
50.23
51.11
250,000
300,000
350,000
400,000
47,827
61,604
75,382
89,159
52,480
65,355
78,230
91,105
100,307
126,959
153,612
180,264
40.12
42.32
43.89
45.07
27.56
27.56
27.56
27.56
25.75
25.75
25.75
25.75
53.31
53.31
53.31
53.31

Marginal rate applies on each dollar of additional income.

Federal

1) Basic personal credit of $2,250 (gradually reduced when income is greater than $165,430, up to a minimum credit of $2,028).
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 6.3%.

Quebec
1) Basic personal credit of $2,406.
2) Indexation rate of 6.44%.

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