Quebec
Tax Table 2023
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
For rates in 2024, consult this pdf.
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 0.00 |
% 0.00 0.00 0.00 0.00 |
% 0.00 0.00 0.00 0.00 |
14,000 15,000 16,000 17,000 |
— — 125 251 |
— — — — |
— — 125 251 |
0.00 0.00 0.78 1.47 |
0.00 12.53 12.53 12.53 |
0.00 0.00 0.00 11.40 |
0.00 12.53 12.53 23.93 |
18,000 19,000 20,000 21,000 |
376 501 626 752 |
114 254 394 534 |
490 755 1,020 1,286 |
2.72 3.97 5.10 6.12 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
22,000 23,000 24,000 25,000 |
877 1,002 1,127 1,253 |
674 814 954 1,094 |
1,551 1,816 2,081 2,347 |
7.05 7.90 8.67 9.39 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
26,000 27,000 28,000 29,000 |
1,378 1,503 1,628 1,754 |
1,234 1,374 1,514 1,654 |
2,612 2,877 3,142 3,408 |
10.05 10.66 11.22 11.75 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
30,000 31,000 32,000 33,000 |
1,879 2,004 2,129 2,255 |
1,794 1,934 2,074 2,214 |
3,673 3,938 4,203 4,469 |
12.24 12.70 13.14 13.54 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
34,000 35,000 36,000 37,000 |
2,380 2,505 2,630 2,756 |
2,354 2,494 2,634 2,774 |
4,734 4,999 5,264 5,530 |
13.92 14.28 14.62 14.94 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
38,000 39,000 40,000 41,000 |
2,881 3,006 3,131 3,257 |
2,914 3,054 3,194 3,334 |
5,795 6,060 6,325 6,591 |
15.25 15.54 15.81 16.07 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
42,000 43,000 44,000 45,000 |
3,382 3,507 3,632 3,758 |
3,474 3,614 3,754 3,894 |
6,856 7,121 7,386 7,652 |
16.32 16.56 16.79 17.00 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 14.00 |
26.53 26.53 26.53 26.53 |
46,000 47,000 48,000 49,000 |
3,883 4,008 4,133 4,259 |
4,034 4,174 4,314 4,454 |
7,917 8,182 8,447 8,713 |
17.21 17.41 17.60 17.78 |
12.53 12.53 12.53 12.53 |
14.00 14.00 14.00 17.60 |
26.53 26.53 26.53 30.13 |
50,000 51,000 52,000 53,000 |
4,384 4,509 4,634 4,760 |
4,631 4,821 5,011 5,201 |
9,015 9,330 9,645 9,961 |
18.03 18.29 18.55 18.79 |
12.53 12.53 12.53 15.47 |
19.00 19.00 19.00 19.00 |
31.53 31.53 31.53 34.47 |
54,000 55,000 56,000 57,000 |
4,914 5,085 5,257 5,428 |
5,391 5,581 5,771 5,961 |
10,305 10,666 11,028 11,389 |
19.08 19.39 19.69 19.98 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
58,000 59,000 60,000 61,000 |
5,599 5,770 5,941 6,112 |
6,151 6,341 6,531 6,721 |
11,750 12,111 12,472 12,833 |
20.26 20.53 20.79 21.04 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
62,000 63,000 64,000 65,000 |
6,284 6,455 6,626 6,797 |
6,911 7,101 7,291 7,481 |
13,195 13,556 13,917 14,278 |
21.28 21.52 21.75 21.97 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
66,000 67,000 68,000 69,000 |
6,968 7,139 7,311 7,482 |
7,671 7,861 8,051 8,241 |
14,639 15,000 15,362 15,723 |
22.18 22.39 22.59 22.79 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
70,000 71,000 72,000 73,000 |
7,653 7,824 7,995 8,167 |
8,431 8,621 8,881 9,001 |
16,084 16,445 16,806 17,168 |
22.98 23.16 23.34 23.52 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
74,000 75,000 80,000 85,000 |
8,338 8,509 9,365 10,221 |
9,191 9,381 10,331 11,281 |
17,529 17,890 19,696 21,502 |
23.69 23.85 24.62 25.30 |
17.12 17.12 17.12 17.12 |
19.00 19.00 19.00 19.00 |
36.12 36.12 36.12 36.12 |
90,000 95,000 100,000 105,000 |
11,076 11,932 12,788 13,644 |
12,231 13,181 14,204 15,404 |
23,307 25,113 26,992 29,048 |
25.90 26.44 26.99 27.66 |
17.12 17.12 17.12 20.13 |
19.00 20.50 24.00 24.00 |
36.12 37.62 41.12 44.13 |
110,000 115,000 120,000 125,000 |
14,651 15,736 16,822 17,907 |
16,604 17,804 19,005 20,293 |
31,255 33,540 35,827 38,200 |
28.41 29.17 29.86 30.56 |
21.71 21.71 21.71 21.71 |
24.00 24.03 25.75 25.75 |
45.71 45.74 47.46 47.46 |
130,000 140,000 150,000 160,000 |
18,993 21,164 23,335 25,506 |
21,580 24,155 26,730 29,305 |
40,573 45,319 50,065 54,811 |
31.21 32.37 33.38 34.26 |
21.71 21.71 21.71 22.98 |
25.75 25.75 25.75 25.75 |
47.46 47.46 47.46 48.73 |
170,000 180,000 190,000 200,000 |
27,803 30,251 32,699 35,147 |
31,880 34,455 37,030 39,605 |
59,683 64,706 69,729 74,752 |
35.11 35.95 36.70 37.38 |
24.48 24.48 24.48 25.36 |
25.75 25.75 25.75 25.75 |
50.23 50.23 50.23 51.11 |
250,000 300,000 350,000 400,000 |
47,827 61,604 75,382 89,159 |
52,480 65,355 78,230 91,105 |
100,307 126,959 153,612 180,264 |
40.12 42.32 43.89 45.07 |
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 $2,250 (gradually reduced when income is greater than $165,430, up to a minimum credit of $2,028).
2) Provincial abatement of 16.5% of basic federal tax.
3) Indexation rate of 6.3%.
Quebec
1) Basic personal credit of $2,406.
2) Indexation rate of 6.44%.
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
Tax Table 2023
Quebec