Quebec

Tax Table 2021

This document is up to date as of August 1, 2021 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
$



$



$



%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
2.41
%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
2.41
14,000
15,000
16,000
17,000
24
149
275
400


41
191
24
149
316
591
0.17
1.00
1.97
3.48
12.53
12.53
12.53
12.53
0.00
4.10
15.00
15.00
12.53
16.63
27.53
27.53
18,000
19,000
20,000
21,000
525
650
776
901
341
491
641
791
866
1,141
1,417
1,692
4.81
6.01
7.08
8.06
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
1,026
1,151
1,277
1,402
941
1,091
1,241
1,391
1,967
2,242
2,518
2,793
8.94
9.75
10.49
11.17
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
1,527
1,652
1,778
1,903
1,541
1,691
1,841
1,991
3,068
3,343
3,619
3,894
11.80
12.38
12.92
13.43
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
2,028
2,153
2,279
2,404
2,141
2,291
2,441
2,591
4,169
4,444
4,720
4,995
13.90
14.34
14.75
15.14
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
2,529
2,654
2,780
2,905
2,741
2,891
3,041
3,191
5,270
5,545
5,821
6,096
15.50
15.84
16.17
16.48
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
3,030
3,155
3,281
3,406
3,341
3,491
3,641
3,791
6,371
6,646
6,922
7,197
16.77
17.04
17.30
17.55
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
3,531
3,656
3,782
3,907
3,941
4,091
4,241
4,391
7,472
7,747
8,023
8,298
17.79
18.02
18.23
18.44
12.53
12.53
12.53
12.53
15.00
15.00
15.00
19.50
27.53
27.53
27.53
32.03
46,000
47,000
48,000
49,000
4,032
4,157
4,283
4,408
4,586
4,786
4,986
5,186
8,618
8,943
9,269
9,594
18.73
19.03
19.31
19.58
12.53
12.53
12.53
17.03
20.00
20.00
20.00
20.00
32.53
32.53
32.53
37.03
50,000
51,000
52,000
53,000
4,578
4,749
4,920
5,092
5,386
5,586
5,786
5,986
9,964
10,335
10,706
11,078
19.93
20.27
20.59
20.90
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
5,263
5,434
5,605
5,776
6,186
6,386
6,586
6,786
11,449
11,820
12,191
12,562
21.20
21.49
21.77
22.04
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
5,947
6,119
6,290
6,461
6,986
7,186
7,386
7,586
12,933
13,305
13,676
14,047
22.30
22.55
22.79
23.03
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
6,632
6,803
6,975
7,146
7,786
7,986
8,186
8,386
14,418
14,789
15,161
15,532
23.26
23.47
23.69
23.89
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
7,317
7,488
7,659
7,830
8,586
8,786
8,986
9,186
15,903
16,274
16,645
17,016
24.10
24.29
24.48
24.66
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
8,002
8,173
8,344
8,515
9,386
9,586
9,786
9,986
17,388
17,759
18,130
18,501
24.84
25.01
25.18
25.34
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
8,686
8,857
9,713
10,569
10,186
10,386
11,386
12,386
18,872
19,243
21,099
22,955
25.50
25.66
26.37
27.01
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
90,000
95,000
100,000
105,000
11,425
12,281
13,227
14,312
13,386
14,578
15,778
16,978
24,811
26,859
29,005
31,290
27.57
28.27
29.00
29.80
17.12
18.92
21.71
21.71
23.90
24.00
24.00
24.09
41.02
42.92
45.71
45.80
110,000
115,000
120,000
125,000
15,398
16,483
17,569
18,654
18,182
19,469
20,757
22,044
33,580
35,952
38,326
40,698
30.53
31.26
31.94
32.56
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
19,740
21,911
24,082
26,475
23,332
25,907
28,482
31,057
43,072
47,818
52,564
57,532
33.13
34.16
35.04
35.96
21.71
21.71
23.94
24.48
25.75
25.75
25.75
25.75
47.46
47.46
49.69
50.23
170,000
180,000
190,000
200,000
28,924
31,372
33,821
36,269
33,632
36,207
38,782
41,357
62,556
67,579
72,603
77,626
36.80
37.54
38.21
38.81
24.48
24.48
24.48
26.54
25.75
25.75
25.75
25.75
50.23
50.23
50.23
52.29
250,000
300,000
350,000
400,000
49,540
63,317
77,095
90,872
54,232
67,107
79,982
92,857
103,772
130,424
157,077
183,729
41.51
43.47
44.88
45.93
27.56
27.56
27.56
27.56
25.75
25.75
25.75
25.75
53.31
53.31
53.31
53.31

Federal

Marginal rate applies on each dollar of additional income.

1) Basic personal credit of $2,071, (gradually reduced when income is greater than $151,978, minimum of $1,863).
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 1%.

Quebec
1) Basic personal credit of $2,359.
2) Indexation rate of 1.26%.

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