Quebec

Tax Brackets 2019

 

This document is up to date as of August 1, 2019 and reflects the status of legislation, including proposed amendments at this date.

FEDERAL – 2019
$47,630 or less 15%
$47,631 – $95,259 $7,145 + 20.5% on next $47,629
$95,260 – $147,667 $16,908 + 26% on next $52,408
$147,668 – $210,371   $30,535 + 29% on next $62,704
$210,372 and over $48,719 + 33% on excess
  • 15% rate used for AMT.
  • Quebec abatement is 16.5% of basic federal tax.
  • Indexation rate of 2.2% for 2019.
QUEBEC – 2019
$43,790 or less 15%
$43,791 – $87,575 $6,569 + 20.00% on next $43,785
$87,576 – $106,555 $15,326 + 24.00% on next $18,980
$106,556 and over $19,881 + 25.75% on excess
  • 15% rate used for AMT.
  • Indexation rate of 1.71% in 2019.
TAX CREDIT FOR DIVIDENDS FROM CANADIAN CORPORATIONS – 20191
Eligible Dividends2 Ordinary Dividends3
Federal 15.02% 9.03%4
Quebec 11.78%5 5.55%6

1 Rates applicable to grossed-up dividends.
2 38% gross-up.
3 15% gross-up since January 1, 2019 (16% in 2018).
4 Since January 1, 2019 (10.03% in 2018).
5 Since January 1, 2019 (11.90% or 11.86% in 2018, depending on whether the dividend was received before March 28 or as of that date). Rate reduced to 11.7% as of January 1, 2020.
6 Since January 1, 2019 (rate of 7.05% or 6.28% in 2018, depending on whether the dividend was received before March 28 or as of that date). Rate reduced to 4.77% and 4.01% as of January 1, 2020 and 2021 respectively.
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