Quebec

Tax Table 2019

 

This document is up to date as of August 1, 2019 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
$



117
$



$



117
%
0.00
0.00
0.00
0.90
%
0.00
0.00
11.66
12.53
%
0.00
0.00
0.00
0.00
%
0.00
0.00
11.66
12.53
14,000
15,000
16,000
17,000
242
367
492
618


110
260
242
367
602
878
1.78
2.45
3.76
5.16
12.53
12.53
12.53
12.53
0.00
11.00
15.00
15.00
12.53
23.53
27.53
27.53
18,000
19,000
20,000
21,000
743
868
993
1,119
410
560
710
860
1,153
1,428
1,703
1,979
6.40
7.52
8.52
9.42
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
22,000
23,000
24,000
25,000
1,244
1,369
1,494
1,620
1,010
1,160
1,310
1,460
2,254
2,529
2,804
3,080
10.24
11.00
11.68
12.32
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
1,745
1,870
1,995
2,121
1,610
1,760
1,910
2,060
3,355
3,630
3,905
4,181
12.90
13.44
13.95
14.42
12.53
12.53
12.53
12.53
15.00
15.00
15.00
15.00
27.53
27.53
27.53
27.53
30,000
31,000
32,000
33,000
2,246
2,371
2,496
2,622
2,210
2,360
2,510
2,660
4,456
4,731
5,006
5,282
14.85
15.26
15.64
16.00
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
2,747
2,872
2,997
3,123
2,810
2,690
3,110
3,260
5,557
5,832
6,107
6,383
16.34
16.66
16.96
17.25
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
3,248
3,373
3,498
3,624
3,410
3,560
3,710
3,860
6,658
6,933
7,208
7,484
17.52
17.78
18.02
18.25
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
3,749
3,874
3,999
4,125
4,010
4,160
4,320
4,520
7,759
8,034
8,319
8,645
18.47
18.68
18.91
19.21
12.53
12.53
12.53
12.53
15.00
16.10
20.00
20.00
27.53
28.63
32.53
32.53
46,000
47,000
48,000
49,000
4,250
4,375
4,517
4,689
4,720
4,920
5,120
5,320
8,970
9,295
9,637
10,009
19.50
19.78
20.08
20.43
12.53
14.22
17.12
17.12
20.00
20.00
20.00
20.00
32.53
34.22
37.12
37.12
50,000
51,000
52,000
53,000
4,860
5,031
5,202
5,373
5,520
5,720
5,920
6,120
10,380
10,751
11,122
11,493
20.76
21.08
21.39
21.69
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
5,544
5,716
5,887
6,058
6,320
6,520
6,720
6,920
11,864
12,236
12,607
12,978
21.97
22.25
22.51
22.77
17.12
17.12
17.12
17.12
20.00
20.00
20.00
20.00
37.12
37.12
37.12
37.12
58,000
59,000
60,000
61,000
6,229
6,400
6,571
6,743
7,120
7,320
7,520
7,720
13,349
13,720
14,091
14,463
23.02
23.25
23.49
23.71
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
6,914
7,085
7,256
7,427
7,920
8,120
8,320
8,520
14,834
15,205
15,576
15,947
23.93
24.14
24.34
24.53
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
7,599
7,770
7,941
8,112
8,720
8,920
9,120
9,320
16,319
16,690
17,061
17,432
24.73
24.91
25.09
25.26
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
8,283
8,454
8,626
8,797
9,520
9,720
9,920
10,120
17,803
18,174
18,546
18,917
25.43
25.60
25.76
25.91
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
8,968
9,139
9,995
10,851
10,320
10,520
11,520
12,520
19,288
19,659
21,515
23,371
26.06
26.21
26.89
27.50
17.12
17.12
17.12
17.12
20.00
20.00
20.00
21.90
37.12
37.12
37.12
39.02
90,000
95,000
100,000
105,000
11,707
12,563
13,636
14,722
13,617
14,817
16,017
17,217
25,324
27,380
29,653
32,939
28.14
28.82
29.65
30.42
17.12
21.42
21.71
21.71
24.00
24.00
24.00
25.21
41.12
45.47
45.71
46.92
110,000
115,000
120,000
125,000
15,807
16,893
17,978
19,064
18,477
19,765
21,052
22,340
34,284
36,658
39,030
41,404
31.17
31.88
32.53
33.12
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
20,149
22,320
24,550
26,971
23,627
26,202
28,777
31,352
43,776
48,522
53,327
58,323
33.67
34.66
35.55
36.45
21.71
22.29
24.22
24.22
25.75
25.75
25.75
25.75
47.46
48.04
49.97
49.97
170,000
180,000
190,000
200,000
29,393
31,814
34,236
36,657
33,927
36,502
39,077
41,652
63,320
68,316
73,313
78,309
37.25
37.95
38.59
39.15
24.22
24.22
24.22
26.86
25.75
25.75
25.75
25.75
49.97
49.97
49.97
52.61
250,000
300,000
350,000
400,000
50,088
63,866
77,643
91,421
54,527
67,402
80,277
93,152
104,615
131,268
157,920
184,573
41.85
43.76
45.12
46.14
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 $1,810.
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 2.2%.

Quebec
1) Basic personal credit of $2,290.
2) Indexation rate of 1.71%.

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