TaxTips.ca - Quebec 2014 and 2013 Personal Marginal Income Tax Rates

Quebec (QC) Personal Income Tax Brackets and Tax Rates Before Federal Tax Abatement
2014 Taxable Income			2014 Tax Rates		2013 Taxable Income			2013 Tax Rates
first $41,495			16.00%		first $41,095			16.00%
over $41,495 up to $82,985			20.00%		over $41,095 up to $82,190			20.00%
over $82,985 up to $100,970			24.00%		over $82,190 up to $100,000			24.00%
over $100,970			25.75%		over $100,000			25.75%
Quebec (QC) Combined Federal & Provincial Tax Brackets and Tax Rates Net of Federal Tax Abatement
2014 Taxable Income	2014 Marginal Tax Rates				2013 Taxable Income	2013 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 $41,495	28.53%	14.26%	5.64%	14.49%	first $41,095	28.53%	14.26%	5.64%	11.74%
over $41,495 up to $43,953	32.53%	16.26%	11.16%	19.21%	over $41,095 up to $43,561	32.53%	16.26%	11.16%	16.74%
over $43,953 up to $82,985	38.37%	19.19%	19.22%	26.10%	over $43,561 up to $82,190	38.37%	19.19%	19.22%	24.05%
over $82,985 up to $87,907	42.37%	21.19%	24.74%	30.82%	over $82,190 up to $87,123	42.37%	21.19%	24.74%	29.05%
over $87,907 up to $100,970	45.71%	22.86%	29.35%	34.76%	over $87,123 up to $100,000	45.71%	22.86%	29.35%	33.22%
over $100,970 up to $136,270	47.46%	23.73%	31.77%	36.83%	over $100,000 up to $135,054	47.46%	23.73%	31.77%	35.41%
over $136,270	49.97%	24.98%	35.22%	39.78%	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). Note: Gross-up rate for non-eligible dividends is 18% in 2014, 25% in 2013. QC modified their tax credit rate for 2014 for these dividends. See QC non-eligible dividend tax credit. It is not known at this time if the new Liberal government will change the dividend tax credit rate.
QC Basic Personal Amount
2014	Tax Rate				2013	Tax Rate
$11,305	20.00%				$11,195	20.00%
Federal Basic Personal Amount
2014	Tax Rate				2013	Tax Rate
$11,138	15.00%				$11,038	15.00%

Quebec 2013 and 2014 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal amount were increased for 2014 by an indexation factor of 1.0097. 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 2014 by an indexation factor of 1.009. The Quebec rate change for the non-eligible dividend tax credit in 2014 is used to calculate the rates in the table.

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 also reduced by 16.5%, which is not reflected below.

Quebec -> Tax Rates -> 2013 and 2014 Marginal Tax Rates -> Quebec Personal Income Tax Rates

Quebec 2013 and 2014 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