Quebec 2025 and 2024 Tax Rates & Tax Brackets

The Quebec tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.0285 (2.85% increase).

The Federal tax brackets and personal tax credit amounts are increased for 2025 by an indexation factor of 1.027 (2.7% increase).

See the Canada Federal Personal Tax Rates page for information on the Capital Gains Inclusion Rate Change.

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

The Federal indexation factors, tax brackets and tax rates for 2025 have been confirmed to Canada Revenue Agency information.

The Quebec indexation factor, tax brackets and tax rates for 2025 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 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
2025 Taxable Income	2025 Tax Rates	2024 Taxable Income	2024 Tax Rates
first $53,255	14.00%	first $51,780	14.00%
over $53,255 up to $106,495	19.00%	over $51,780 up to $103,545	19.00%
over $106,495 up to $129,590	24.00%	over $103,545 up to $126,000	24.00%
over $129,590	25.75%	over $126,000	25.75%

TaxTips.ca - Combined Federal & Quebec Tax Brackets and Tax Rates
2025 Taxable Income (1)	QC 2025 Marginal Tax Rates					2024 Taxable Income (1)	QC 2024 Marginal Tax Rates
	Other Income	Capital Gains		Canadian Dividends			Other Income	Capital Gains		Canadian Dividends
	Other Income	First $250K	Excess Over $250K	Eligible	Non-Eligible		Other Income	All Pre- Jun 25	>$250K Post- Jun 24	Eligible	Non-Eligible
first $53,255	26.53%	13.26%	17.68%	3.15%	17.90%	first $51,780	26.53%	13.26%	17.68%	3.15%	17.90%
over $53,255 up to $57,375	31.53%	15.76%	21.02%	10.05%	23.65%	over $51,780 up to $55,867	31.53%	15.76%	21.02%	10.05%	23.65%
over $57,375 up to $106,495	36.12%	18.06%	24.08%	16.39%	28.93%	over $55,867 up to $103,545	36.12%	18.06%	24.08%	16.39%	28.93%
over $106,495 up to $114,750	41.12%	20.56%	27.41%	23.29%	34.68%	over $103,545 up to $111,733	41.12%	20.56%	27.41%	23.29%	34.68%
over $114,750 up to $129,590	45.71%	22.86%	30.47%	29.63%	39.96%	over $111,733 up to $126,000	45.71%	22.86%	30.47%	29.63%	39.96%
over $129,590 up to $177,882	47.46%	23.73%	31.64%	32.04%	41.97%	over $126,000 up to $173,205	47.46%	23.73%	31.64%	32.04%	41.97%
over $177,882 up to $253,414	50.23%	25.12%	33.49%	35.87%	45.16%	over $173,205 up to $246,752	50.23%	25.12%	33.49%	35.87%	45.16%
over $253,414	53.31%	26.65%	35.54%	40.11%	48.70%	over $246,752	53.31%	26.65%	35.54%	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
2025 Personal Amount	2025 Tax Rate	2024 Personal Amount	2024 Tax Rate
$18,571	14%	$18,056	14%

Federal Basic Personal Amount
2025 Personal Amount (1) Minimum / Maximum		2025 Tax Rate	2024 Personal Amount (1) Minimum / Maximum		2024 Tax Rate
$14,538	$16,129	15%	$14,156	$15,705	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: November 24, 2024