Quebec

Tax Table 2018

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

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


24
149
$



$


24
149
%
0.00
0.00
0.20
1.15
%
0.00
2.39
12.53
12.53
%
0.00
0.00
0.00
0.00
%
0.00
2.39
12.53
12.53
14,000
15,000
16,000
17,000
274
400
525
650


148
298
274
400
673
948
1.96
2.67
4.21
5.58
12.53
12.53
12.53
12.53
0.00
14.80
15.00
15.00
12.53
27.33
27.53
27.53
18,000
19,000
20,000
21,000
775
901
1,026
1,151
448
598
748
898
1,223
1,499
1,774
2,049
6.79
7.89
8.87
9.76
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
22,000
23,000
24,000
25,000
1,276
1,402
1,527
1,652
1,048
1,198
1,348
1,498
2,324
2,600
2,875
3,150
10.56
11.30
11.98
12.60
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
26,000
27,000
28,000
29,000
1,777
1,903
2,028
2,153
1,648
1,798
1,948
2,098
3,425
3,701
3,976
4,251
13.17
13.71
14.20
14.66
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
30,000
31,000
32,000
33,000
2,278
2,404
2,529
2,654
2,248
2,398
2,548
2,698
4,526
4,802
5,077
5,352
15.09
15.49
15.87
16.22
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
34,000
35,000
36,000
37,000
2,779
2,905
3,030
3,155
2,848
2,998
3,148
3,298
5,627
5,903
6,178
6,453
16.55
16.86
17.16
17.44
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
38,000
39,000
40,000
41,000
3,280
3,406
3,531
3,656
3,448
3,598
3,748
3,898
6,728
7,004
7,279
7,554
17.71
17.96
18.20
18.42
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
42,000
43,000
44,000
45,000
3,781
3,907
4,032
4,157
4,048
4,198
4,395
4,595
7,829
8,105
8,427
8,752
18.64
18.85
19.15
19.45
12.53
12.53
12.53
12.53
15.00
19.70
20.00
20.00
27.53
32.23
32.53
32.53
46,000
47,000
48,000
49,000
4,282
4,426
4,597
4,768
4,795
4,995
5,195
5,395
9,077
9,421
9,792
10,163
19.73
20.04
20.40
20.74
14.34
17.12
17.12
17.12
20.00
20.00
20.00
20.00
3434
3712
37.12
37.12
50,000
51,000
52,000
53,000
4,939
5,111
5,282
5,453
5,595
5,795
5,995
6,195
10,534
10,906
11,277
11,648
21.07
21.38
21.69
21.98
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
54,000
55,000
56,000
57,000
5,624
5,795
5,966
6,138
6,395
6,595
6,795
6,995
12,019
12,390
12,761
13,133
22.26
22.53
22.79
23.04
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
58,000
59,000
60,000
61,000
6,309
6,480
6,651
6,822
7,195
7,395
7,595
7,795
13,504
13,875
14,246
14,617
23.28
23.52
23.74
23.96
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
62,000
63,000
64,000
65,000
6,993
7,165
7,336
7,507
7,995
8,195
8,395
8,595
14,988
15,360
15,731
16,102
24.17
24.38
24.58
24.77
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
66,000
67,000
68,000
69,000
7,678
7,849
8,020
8,192
8,795
8,995
9,195
9,395
16,473
16,845
17,216
17,587
24.96
25.14
25.32
25.49
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
70,000
71,000
72,000
73,000
8,363
8,534
8,705
8,876
9,595
9,795
9,995
10,195
17,958
18,329
18,700
19,071
25.65
25.82
25.97
26.13
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
74,000
75,000
80,000
85,000
9,048
9,219
10,075
10,930
10,395
10,595
11,595
12,595
19,443
19,814
21,670
23,525
26.27
26.42
27.09
27.68
17.12
17.12
17.12
17.12
20.00
20.00
20.00
23.10
37.12
37.12
37.12
40.22
90,000
95,000
100,000
105,000
11,786
12,725
13,810
14,896
13,751
14,951
16,151
17,355
25,537
27,676
29,961
32,251
28.37
29.13
29.96
30.71
18.76
21.71
21.71
21.71
24.00
24.00
24.08
25.75
42.76
45.71
45.79
47.46
110,000
115,000
120,000
125,000
15,981
17,067
18,152
19,238
18 ,643
19,930
21,218
22,505
34,624
36,997
39,370
41,743
31.48
32.17
32.81
33.39
21.71
21.71
21.71
21.71
25.75
25.75
25.75
25.75
47.46
47.46
47.46
47.46
130,000
140,000
150,000
160,000
20,323
22,494
24,803
27,225
23,793
26,368
28,943
31,518
44,116
48,862
53,746
58,743
33.94
34.90
35.83
36.71
21.71
23.09
24.22
24.22
25.75
25.75
25.75
25.75
47.46
48.84
49.97
49.97
170,000
180,000
190,000
200,000
29,646
32,068
34,489
36,911
34,093
36,668
39,243
41,818
63,739
68,736
73,732
78,729
37.49
38.19
38.81
39.36
24.22
24.22
24.22
27.16
25.75
25.75
25.75
25.75
49.97
49.97
49.97
52.91
250,000
300,000
350,000
400,000
50,493
64,270
78,048
91,825
54,693
67,568
80,443
93,318
105,186
131,838
158,491
185,143
42.07
43.95
45.28
46.29
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 $1,771.
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 1.5%.

Quebec
1) Basic personal credit of $2,252.
2) Indexation rate of 0.82%.

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