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Quebec 2012 and 2013 Personal Tax Rates

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Québec
Tax Rates - 2012 and 2013 Marginal Tax Rates -> Quebec Personal Income Tax Rates

Quebec 2012 and 2013 Personal Marginal Income Tax Rates

The Québec tax brackets and personal amount were increased for 2013 by an indexation factor of 1.0248.  Quebec's indexation factor is calculated using the consumer price index (CPI) without alcoholic beverages and tobacco products.

The Quebec 2013 tax rates include the additional tax bracket that was added by the 2013 Budget.

The Federal tax brackets and personal amount were increased for 2013 by an indexation factor of 1.02.

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%, which is not reflected below.

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

Quebec (QC)
Personal Income Tax Brackets and Tax Rates Before Federal Tax Abatement

2013 Taxable Income   2013 Tax Rates 2012 Taxable Income   2012 Tax Rates
first $41,095 16.00% first $40,100 16.00%
over $41,095 up to $82,190 20.00% over $40,100 up to $80,200 20.00%
over $82,190 up to $100,000 24.00% over $80,200 24.00%
over $100,000 25.75%  

Quebec (QC)
Combined Federal & Provincial Tax Brackets and Tax Rates Net of Federal Tax Abatement

2013 Taxable Income   2013 Marginal Tax Rates 2012 Taxable Income   2012 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 $41,095 28.53% 14.26% 5.64% 11.74% first $40,100 28.53% 14.26% 5.64% 11.74%
over $41,095 up to $43,561 32.53% 16.26% 11.16% 16.74% over $40,100 up to $42,707 32.53% 16.26% 11.16% 16.74%
over $43,561 up to $82,190 38.37% 19.19% 19.22% 24.05% over $42,707 up to $80,200 38.37% 19.19% 19.22% 24.05%
over $82,190 up to $87,123 42.37% 21.19% 24.74% 29.05% over $80,200 up to $85,414 42.37% 21.19% 24.74% 29.05%
over $87,123 up to $100,000 45.71% 22.86% 29.35% 33.22% over $85,414 up to $132,406 45.71% 22.86% 29.35% 33.22%
over $100,000 up to $135,054 47.46% 23.73% 31.77% 35.41% over $132,406 48.22% 24.11% 32.81% 36.35%
over $135,054 49.97% 24.98% 35.22% 38.54%  

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
2013 Tax Rate 2012 Tax Rate
$11,195 20.00% $10,925 20.00%
Federal Basic Personal Amount
2013 Tax Rate 2012 Tax Rate
$11,038 15.00% $10,822 15.00%

 

Revised: September 20, 2017

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