Quebec

Marginal rates 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.

Tax Brackets Other Income Capital Gain Dividends1
Eligible2 Ordinary3
% % % %
QUEBEC
$15,000 – $43,055 27.53 13.76 4.31 14.93
$43,056 – $46,605 32.53 16.26 11.21 20.73
$46,606 – $86,105 37.12 18.56 17.55 26.06
$86,106 – $93,208 41.12 20.56 23.07 30.70
$93,209 – $104,765 45.71 22.86 29.41 36.02
$104,766 – $144,489 47.46 23.73 31.82 38.05
$144,490 – $205,842 49.97 24.98 35.28 40.96
$205,843 and over 53.31 26.65 39.89 44.83
ALL PROVINCES
Federal
For all provinces, except Quebec 33.00 16.50 24.81 26.64
Quebec only 27.56 13.78 20.72 22.25
Provincial4
Alberta 48.00 24.00 31.71 41.64
British Columbia 49.80 24.90 34.20 43.73
Prince Edward Island   51.37 25.69 34.22 44.26
Manitoba 50.40 25.20 37.78 45.92
New Brunswick 53.30 26.65 33.51 46.88
Nova Scotia 54.00 27.00 41.58 47.33
Nunavut 44.50 22.25 33.08 36.78
Ontario 53.53 26.76 39.34 46.84
Quebec 53.31 26.65 39.896 44.837
Saskatchewan   47.50   23.75 29.64 39.60
Newfoundland and Labrador 51.30 25.65 42.61 43.81
Northwest Territories 47.05 23.53 28.33 35.98
Yukon 48.00 24.00 28.93 41.42

1 Rates applicable to actual dividends received (not grossed-up).
2 38% gross-up.
3 16% gross-up (17% in 2017; 15% as of 2019).
4 This table indicates rates applicable to dividends received after March 27, 2018.
5 Combined rates, federal and provincial.
6 Rate applicable to dividends received after March 27, 2018 (39.83% for dividends received between January 1 and March 27, 2018).
7 Rate applicable to dividends received after March 27, 2018 (43.94% for dividends received between January 1 and March 27, 2018).

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