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Individual tax table

A complete snapshot of 2025 individual taxation in Quebec: total tax, effective rate, and marginal rate by income type.

2025 Tax Table — Quebec Individuals
Taxable income	Federal tax	Quebec tax	Total tax	Effective rate	Marginal rate
Taxable income	Federal tax	Quebec tax	Total tax	Effective rate	Marginal — Federal	Marginal — Quebec	Marginal — Total	Non-eligible dividend	Eligible dividend	Capital gain (50 % incl.)
5 000	–	–	–	–	–	–	–	–	–	–
16 129	–	–	–	–	12,11	–	12,11	5,26	–	6,06
18 571	296	–	296	1,6	12,11	14,00	26,11	17,42	3,17	13,06
20 000	469	200	669	3,3	12,11	14,00	26,11	17,42	3,17	13,06
30 000	1 679	1 600	3 279	10,9	12,11	14,00	26,11	17,42	3,17	13,06
40 000	2 890	3 000	5 890	14,7	12,11	14,00	26,11	17,42	3,17	13,06
50 000	4 101	4 400	8 501	17,0	12,11	14,00	26,11	17,42	3,17	13,06
53 255	4 495	4 856	9 351	17,6	12,11	19,00	31,11	23,17	10,07	15,56
57 375	4 994	5 639	10 633	18,5	17,12	19,00	36,12	28,93	16,39	18,06
75 000	8 011	8 987	16 998	22,7	17,12	19,00	36,12	28,93	16,39	18,06
90 000	10 578	11 837	22 415	24,9	17,12	19,00	36,12	28,93	16,39	18,06
100 000	12 290	13 737	26 027	26,0	17,12	19,00	36,12	28,93	16,39	18,06
106 495	13 402	14 971	28 373	26,6	17,12	24,00	41,12	34,68	23,29	20,56
110 000	14 002	15 813	29 815	27,1	17,12	24,00	41,12	34,68	23,29	20,56
114 750	14 815	16 953	31 768	27,7	21,71	24,00	45,71	39,96	29,63	22,86
120 000	15 955	18 213	34 168	28,5	21,71	24,00	45,71	39,96	29,63	22,86
129 590	18 037	20 514	38 551	29,7	21,71	25,75	47,46	41,97	32,04	23,73
150 000	22 468	25 770	48 238	32,2	21,71	25,75	47,46	41,97	32,04	23,73
177 882	28 521	32 949	61 470	34,6	24,22	25,75	49,97	44,86	35,51	24,99
200 000	33 877	38 645	72 522	36,3	24,22	25,75	49,97	44,86	35,51	24,99
253 414	46 811	52 399	99 210	39,1	27,56	25,75	53,31	48,70	40,11	26,66
260 000	48 818	54 095	102 913	39,6	27,56	25,75	53,31	48,70	40,11	26,66

Rounding may cause small addition differences.
This table accounts for the federal abatement for Quebec residents.
It reflects the 1% reduction of the first federal bracket rate effective July 1, 2025.
Basic personal amounts: Quebec $18,571 · Federal $16,129 (gradual reduction to $14,538 between $177,882 and $253,414 of net income).

	Non-eligible — Fed.	Non-eligible — Qc	Eligible — Fed.	Eligible — Qc
Gross-up	15%	15%	38%	38%
Credits	9.03%	3.42%	15.02%	11.70%
Tax-free amount¹	$37,187	$21,372	$76,454	$52,243

¹ Provided the dividend is the only income for the tax year.

For information only. Rates and brackets change yearly; always validate your situation with a financial planner.

Updated: 2025-06-10