Quebec 2023 and 2022 Tax Rates & Tax Brackets

The Quebec tax brackets and personal tax credit amounts are increased for 2023 by an indexation factor of 1.0644 (6.44% increase).

The Federal tax brackets and personal tax credit amounts are increased for 2023 by an indexation factor of 1.063 (6.3% increase).

See Indexation of the Personal Income Tax System for how the indexation factors are calculated.

The federal indexation factor, tax brackets and tax rates for 2023 have been confirmed to Canada Revenue Agency.

The Quebec indexation factor, tax brackets and tax rates for 2023 have been confirmed to Quebec Ministry of Finance information. The Quebec 2023 Budget on March 21, 2023 reduced the tax rate for the bottom 2 tax rates, and reduced the tax rate for personal tax credits from 15% to 14%.

The Quebec basic personal amount is rounded to the nearest $1, beginning with the 2018 taxation year. The Quebec tax thresholds are rounded to the nearest $5. 2017 is the base year for the thresholds and the personal amount.

The marginal 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 also reduced by 16.5%. The Federal personal amount shown below is before the reduction from the federal tax abatement.

Tax Tip: read the article Understanding the Tables of Personal Income Tax Rates, especially if you are trying to compare the rates below to the marginal tax rates in the Basic Tax Calculator or the Detailed Tax Calculators.

TaxTips.ca - Quebec Tax Rates
2023 Taxable Income	2023 Tax Rates	2022 Taxable Income	2022 Tax Rates
first $49,275	14.00%	first $46,295	15.00%
over $49,275 up to $98,540	19.00%	over $46,295 up to $92,580	20.00%
over $98,540 up to $119,910	24.00%	over $92,580 up to $112,655	24.00%
over $119,910	25.75%	over $112,655	25.75%

TaxTips.ca - Combined Federal & Quebec Tax Brackets and Tax Rates
2023 Taxable Income (1)	QC 2023 Marginal Tax Rates				2022 Taxable Income (1)	QC 2022 Marginal Tax Rates
	Other Income	Capital Gains	Canadian Dividends			Other Income	Capital Gains	Canadian Dividends
	Other Income	Capital Gains	Eligible	Non-Eligible		Other Income	Capital Gains	Eligible	Non-Eligible
first $49,275	26.53%	13.26%	3.15%	17.90%	first $46,295	27.53%	13.76%	4.53%	19.05%
over $49,275 up to $53,359	31.53%	15.76%	10.05%	23.65%	over $46,295 up to $50,197	32.53%	16.26%	11.43%	24.80%
over $53,359 up to $98,540	36.12%	18.06%	16.39%	28.93%	over $50,197 up to $92,580	37.12%	18.56%	17.77%	30.08%
over $98,540 up to $106,717	41.12%	20.56%	23.29%	34.68%	over $92,580 up to $100,392	41.12%	20.56%	23.29%	34.68%
over $106,717 up to $119,910	45.71%	22.86%	29.63%	39.96%	over $100,392 up to $112,655	45.71%	22.86%	29.63%	39.96%
over $119,910 up to $165,430	47.46%	23.73%	32.04%	41.97%	over $112,655 up to $155,625	47.46%	23.73%	32.04%	41.97%
over $165,430 up to $235,675	50.23%	25.12%	35.87%	45.16%	over $155,625 up to $221,708	50.28%	25.14%	35.94%	45.22%
over $235,675	53.31%	26.65%	40.11%	48.70%	over $221,708	53.31%	26.65%	40.11%	48.70%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up taxable amount). Marginal tax rate for capital gains is a % of total capital gains (not taxable capital gains). Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 15%. For more information see Quebec dividend tax credits. Copyright © 2002 Boat Harbour Investments Ltd.
TaxTips.ca Quebec Basic Personal Amount
2023 Personal Amount	2023 Tax Rate				2022 Personal Amount	2022 Tax Rate
$17,183	14%				$16,143	15%
Federal Basic Personal Amount
2023 Personal Amount (1)	2023 Tax Rate				2022 Personal Amount (1)	2022 Tax Rate
$15,000	15%				$14,398	15%

(1) See the federal tax rates page for information on the enhanced federal personal amount, which increases the marginal tax rates for taxable incomes in the second highest federal tax bracket. The marginal tax rates in blue above have been adjusted to reflect these changes.

Revised: October 27, 2023