TaxTips.ca - Quebec 2012 and 2013 Personal Marginal 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%

Quebec 2012 and 2013 Personal Marginal Income Tax Rates

The Quebec 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.

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

Quebec 2012 and 2013 Personal Marginal Income Tax Rates

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

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

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

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