Quebec

Tax Brackets 2018

This document is up to date as of August 31, 2018 and reflects the status of legislation, including proposed amendments at this date.
FEDERAL – 2018
$46,605 or less 15%
$46,606 – $93,208 $6,991 + 20.5% on next $46,603
$93,209 – $144,489 $16,544 + 26% on next $51,281
$144,490 – $205,842   $29,877 + 29% on next $61,353
$205,843 and over $47,670 + 33% on excess
  • 15% rate used for AMT.
  • Quebec abatement is 16.5% of basic federal tax.
  • Indexation rate of 1.5% for 2018.
QUEBEC – 2018
$43,055 or less 15%
$43,056 – $86,105 $6,458 + 20.00% on next $43,050
$86,106 – $104,765 $15,068 + 24.00% on next $18,660
$104,766 and over $19,547 + 25.75% on excess
  • 15% rate used for AMT.
  • Indexation rate of 0.82% in 2018.
TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 20181
Eligible Dividends2 Ordinary Dividends3
Federal 15.02% 10.03%4
Quebec 11.90% / 11.86.%5   7.05% / 6.28%6

1 Rates applicable to grossed-up dividends. 2 38% gross-up. 3 16% gross-up (17% in 2017; 15% as of 2019). 4 Since January 1, 2018 (10.52% in 2017; 9.03% as of 2019). 5 11.90% for dividends received before March 28, 2018, 11.86% as of that date. Rate reduced to 11.78% and 11.7% as of January 1, 2019 and 2020 respectively. 6 7.05% for dividends received before March 28, 2018, 6.28% as of that date. Rate reduced to 5.55%, 4.77% and 4.01% as of January 1, 2019, 2020 and 2021 respectively.

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