TaxTips.ca - Quebec 2010 and 2011 Personal Marginal Tax Rates

Quebec (QC) Personal Income Tax Brackets and Rates Before Federal Tax Abatement
2011 Taxable Income			2011 Tax Rates		2010 Taxable Income			2010 Tax Rates
first $39,060			16.00%		first $38,570			16.00%
over $39,060 up to $78,120			20.00%		over $38,570 up to $77,140			20.00%
over $78,120			24.00%		over $77,140			24.00%
Quebec (QC) Combined Federal & Provincial Tax Rates Net of Federal Tax Abatement
2011 Taxable Income	2011 Marginal Tax Rates				2010 Taxable Income	2010 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 $39,060	28.53%	14.26%	4.09%	11.74%	first $38,570	28.53%	14.26%	2.33%	11.74%
over $39,060 up to $41,544	32.53%	16.26%	9.73%	16.74%	over $38,570 up to $40,970	32.53%	16.26%	8.09%	16.74%
over $41,544 up to $78,120	38.37%	19.19%	17.97%	24.05%	over $40,970 up to $77,140	38.37%	19.19%	16.51%	24.05%
over $78,120 up to $83,088	42.37%	21.19%	23.61%	29.05%	over $77,140 up to $81,941	42.37%	21.19%	22.27%	29.05%
over $83,088 up to $128,800	45.71%	22.85%	28.32%	33.22%	over $81,941 up to $127,021	45.71%	22.85%	27.07%	33.22%
over $128,800	48.22%	24.11%	31.85%	36.35%	over $127,021	48.22%	24.11%	30.68%	36.35%
Marginal tax rate for dividends is a % of actual dividends received (not grossed-up amount).
QC Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,640	20.00%				$10,505	20.00%
Federal Basic Personal Amount
2011	Tax Rate				2010	Tax Rate
$10,527	15.00%				$10,382	15.00%

Quebec 2010 and 2011 Personal Income Tax Rates