Quebec

Tax Table 2020

This document is up to date as of September 3, 2020 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
9.66
%
0.00
0.00
0.00
0.00
%
0.00
0.00
0.00
9.66
14,000
15,000
16,000
17,000
97
222
347
472


70
220
97
222
417
692
0.69
1.48
2.61
4.07
12.53
12.53
12.53
12.53
0.00
7.00
15.00
15.00
12.53
19.53
27.53
27.53
18,000
19,000
20,000
21,000
598
723
848
973
370
520
670
820
968
1,243
1,518
1,793
5.38
6.54
7.59
8.54
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
1,099
1,224
1,349
1,474
970
1,120
1,270
1,420
2,069
2,344
2,619
2,894
9.40
10.19
10.91
11.58
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
1,600
1,725
1,850
1,975
1,570
1,720
1,870
2,020
3,170
3,445
3,720
3,995
12.19
12.76
13.29
13.78
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
2,101
2,226
2,351
2,476
2,170
2,320
2,470
2,620
4,271
4,546
4,821
5,096
14.24
14.66
15.07
15.44
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
34,000
35,000
36,000
37,000
2,602
2,727
2,852
2,977
2,770
2,920
3,070
3,220
5,372
5,647
5,922
6,197
15.80
16.13
16.45
16.75
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
3,103
3,228
3,353
3,478
3,370
3,520
3,670
3,820
6,473
6,748
7,023
7,298
17.03
17.30
17.56
17.80
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
3,604
3,729
3,854
3,979
3,970
4,120
4,270
4,443
7,574
7,849
8,124
8,422
18.03
18.25
18.46
18.72
12.53
12.53
12.53
12.53
15.00
15.00
17.30
20.00
27.53
27.53
29.83
32.53
46,000
47,000
48,000
49,000
4,105
4,230
4,355
4,502
4,643
4,843
5,043
5,243
8,748
9,073
9,398
9,745
19.02
19.30
19.58
19.89
12.53
12.53
14.66
17.12
20.00
20.00
20.00
20.00
32.53
32.53
34.66
37.12
50,000
51,000
52,000
53,000
4,673
4,844
5,015
5,186
5,443
5,643
5,843
6,043
10,116
10,487
10,858
11,229
20.23
20.56
20.88
21.19
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
5,358
5,529
5,700
5,871
6,243
6,443
6,643
6,843
11,601
11,972
12,343
12,714
21.48
21.77
22.04
22.31
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
6,042
6,213
6,385
6,556
7,043
7,243
7,443
7,643
13,085
13,456
13,828
14,199
22.56
22.81
23.05
23.28
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
6,727
6,898
7,069
7,240
7,843
8,043
8,243
8,443
14,570
14,941
15,312
15,683
23.50
23.72
23.93
24.13
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
66,000
67,000
68,000
69,000
7,412
7,583
7,754
7,925
8,643
8,843
9,043
9,243
16,055
16,426
16,797
17,168
24.33
24.52
24.70
24.88
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
8,096
8,268
8,439
8,610
9,443
9,643
9,843
10,043
17,539
17,911
18,282
18,653
25.06
25.23
25.39
25.55
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
8,781
8,952
9,808
10,664
10,243
10,443
11,443
12,443
19,024
19,395
21,251
23,107
25.71
25.86
26.56
27.18
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.70
37.12
37.12
37.12
37.82
90,000
95,000
100,000
105,000
11,520
12,376
13,366
14,452
13,480
14,680
15,880
17,080
25,000
27,056
29,246
31,532
27.78
28.48
29.25
30.03
17.12
19.81
21.71
21.71
24.00
24.00
24.00
24.56
41.12
43.81
45.71
46.27
110,000
115,000
120,000
125,000
15,537
16,623
17,708
18,794
18,308
19,595
20,883
22,170
33,845
36,218
38,591
40,964
30.77
31.49
32.16
32.77
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
19,879
22,050
24,221
26,648
23,458
26,033
28,608
31,183
43,337
48,083
52,829
57,831
33.34
34.35
35.22
36.14
21.71
21.71
24.27
24.40
25.75
25.75
25.75
25.75
47.46
47.46
50.02
50.15
170,000
180,000
190,000
200,000
29,088
31,528
33,967
36,407
33,758
36,333
38,908
41,483
62,846
67,861
72,875
77,890
36.97
37.70
38.36
38.95
24.40
24.40
24.40
26.65
25.75
25.75
25.75
25.75
50.15
50.15
50.15
52.40
250,000
300,000
350,000
400,000
49,731
63,059
77,286
91,064
54,358
67,233
80,108
92,983
104,089
130,742
157,394
184,047
41.64
43.58
44.97
46.01
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 $1,845.
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 1.9%.

Quebec
1) Basic personal credit of $2,330.
2) Indexation rate of 1.72%.

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