Quebec 2022 and 2021 Personal Marginal Income Tax Rates

The Quebec tax brackets and personal tax credit amounts are increased for 2022 by an indexation factor of 1.0264 (a 2.64% increase). Quebec's indexation factor is calculated using the Quebec consumer price index (CPI) All-items excluding alcoholic beverages, tobacco products and smokers' supplies and recreational cannabis.

The Federal tax brackets and personal tax credit amounts are increased for 2022 by an indexation factor of 1.024 (a 2.4% increase).

The federal indexation factor, tax brackets and tax rates have been confirmed to Canada Revenue Agency. The Quebec indexation factor, tax brackets and tax rates have been confirmed to Quebec Ministry of Finance information.

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 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.

TaxTips.ca - Quebec Personal Income Tax Brackets and Tax Rates
2022 Taxable Income	2022 Tax Rates	2021 Taxable Income	2021 Tax Rates
first $46,295	15.00%	first $45,105	15.00%
over $46,295 up to $92,580	20.00%	over $45,105 up to $90,200	20.00%
over $92,580 up to $112,655	24.00%	over $90,200 up to $109,755	24.00%
over $112,655	25.75%	over $109,755	25.75%

TaxTips.ca - Combined Federal & Quebec Tax Brackets and Tax Rates
2022 Taxable Income	QC 2022 Marginal Tax Rates				2021 Taxable Income	QC 2021 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 $46,295	27.53%	13.76%	4.53%	19.05%	first $45,105	27.53%	13.76%	4.53%	18.37%
over $46,295 up to $50,197	32.53%	16.26%	11.43%	24.80%	over $45,105 up to $49,020	32.53%	16.26%	11.43%	24.12%
over $50,197 up to $92,580	37.12%	18.56%	17.77%	30.08%	over $49,020 up to $90,200	37.12%	18.56%	17.77%	29.40%
over $92,580 up to $100,392	41.12%	20.56%	23.29%	34.68%	over $90,200 up to $98,040	41.12%	20.56%	23.29%	34.00%
over $100,392 up to $112,655	45.71%	22.86%	29.63%	39.96%	over $98,040 up to $109,755	45.71%	22.86%	29.63%	39.28%
over $112,655 up to $155,625	47.46%	23.73%	32.04%	41.97%	over $109,755 up to $151,978	47.46%	23.73%	32.04%	41.30%
over $155,625 up to $221,708	50.28%	25.14%	35.94%	45.22%	over $151,978 up to $216,511	50.23%	25.12%	35.87%	44.48%
over $221,708	53.31%	26.65%	40.11%	48.70%	over $216,511	53.31%	26.65%	40.11%	48.02%
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.
Quebec Basic Personal Amount
2022 Personal Amount	2022 Tax Rate				2021 Personal Amount	2021 Tax Rate
$16,143	15%				$15,728	15%
Federal Basic Personal Amount
2022 Personal Amount (1)	2022 Tax Rate				2021 Personal Amount (1)	2021 Tax Rate
$14,398	15%				$13,808	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: September 20, 2024