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Quebec 2011 and 2012 Personal Tax Rates

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Quebec
Tax Rates - 2012 and 2011 Tax Rates -> Quebec Personal Income Tax Rates

Quebec 2012 and 2011 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal amount were increased for 2012 by an indexation factor of 1.0266.  Quebec's indexation factor is calculated using the consumer price index (CPI) without alcoholic beverages and tobacco products.

The Federal tax brackets and personal amount were increased for 2012 by an indexation factor of 1.028.

The tax rates below include the reduction in rate due to the federal tax abatement of 16.5% of federal tax.  However, this abatement is applied to the net federal tax after deducting the basic personal amount.  For this reason, the federal personal amount tax credit is reduced by 16.5%.

Please read the article Understanding the Tables of Personal Income Tax Rates.

Quebec (QC)
Personal Income Tax Brackets and Rates Before Federal Tax Abatement
2012 Taxable Income   2012 Tax Rates 2011 Taxable Income   2011 Tax Rates
first $40,100 16.00% first $39,060 16.00%
over $40,100 up to $80,200 20.00% over $39,060 up to $78,120 20.00%
over $80,200 24.00% over $78,120 24.00%
Quebec (QC)
Combined Federal & Provincial Tax Rates Net of Federal Tax Abatement
2012 Taxable Income   2012 Marginal Tax Rates 2011 Taxable Income   2011 Marginal Tax Rates
Other
Income
Capital
Gains
Canadian Dividends Other
Income
Capital
Gains
Canadian Dividends
Eligible
Dividends
Non-Eligible
Dividends
Eligible
Dividends
Non-Eligible
Dividends
first $40,100 28.53% 14.26% 5.64% 11.74% first $39,060 28.53% 14.26% 4.09% 11.74%
over $40,100 up to $42,707 32.53% 16.26% 11.16% 16.74% over $39,060 up to $41,544 32.53% 16.26% 9.73% 16.74%
over $42,707 up to $80,200 38.37% 19.19% 19.22% 24.05% over $41,544 up to $78,120 38.37% 19.19% 17.97% 24.05%
over $80,200 up to $85,414 42.37% 21.19% 24.74% 29.05% over $78,120 up to $83,088 42.37% 21.19% 23.61% 29.05%
over $85,414 up to $132,406 45.71% 22.86% 29.35% 33.22% over $83,088 up to $128,800 45.71% 22.86% 28.32% 33.22%
over $132,406 48.22% 24.11% 32.81% 36.35% over $128,800 48.22% 24.11% 31.85% 36.35%

Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains).

QC Basic Personal Amount
2012 Tax Rate 2011 Tax Rate
$10,925 20.00% $10,640 20.00%
Federal Basic Personal Amount
2012 Tax Rate 2011 Tax Rate
$10,822 15.00% $10,527 15.00%

 

Revised: September 22, 2017

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