Table I3 – Marginal Rates - Québec 2025 | Raymond Chabot Grant Thornton

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2025-2026 Tax Planning Guide
Tables
Table I3 – Marginal Rates – Québec 2025

1- Québec

Tax brackets	Other income %	Capital gain %	Dividends¹
Tax brackets	Other income %	Capital gain %	Eligible² %	Ordinary³ %
QUEBEC
$18,500 – $53,255	26.11	13.05	3.17	17.42
$53,256 – $57,375	31.11	15.55	10.07	23.17
$57,376 – $106,495	36.12	18.06	16.39	28.93
$106,496 – $114,750	41.12	20.56	23.29	34.68
$114,751 – $129,590	45.71	22.86	29.63	39.96
$129,591 – $177,882	47.46	23.73	32.04	41.97
$177,883 – $253,414	50.22	25.11	35.85	45.15
$253,415 and over	53.31	26.65	40.11	48.70
ALL PROVINCES
Federal
For all provinces, except Quebec	33.00	16.50	24.81	27.57
Quebec only	27.56	13.78	20.72	23.02
Provincial⁴
Alberta	48.00	24.00	34.31	42.30
British Columbia	53.50	26.75	36.54	48.89
Manitoba	50.40	25.20	37.78	46.67
New Brunswick	52.50	26.25	32.40	46.83
Newfoundland and Labrador	54.80	27.40	46.20	48.96
Northwest Territories	47.05	23.53	28.33	36.82
Nova Scotia	54.00	27.00	41.58	49.99
Nunavut	44.50	22.25	33.08	37.79
Ontario	53.53	26.76	39.34	47.74
Prince Edward Island	52.00	26.00	36.54	47.92
Quebec	53.31	26.65	40.11	48.70
Saskatchewan	47.50	23.75	29.64	41.34
Yukon	48.00	24.00	28.93	44.04

¹ Rates applicable to actual dividends received (not grossed up).

² 38% gross-up.

³ 15% gross-up.

⁴ Combined rates, federal and provincial.

Individual Taxation – Québec – 2025 Tables

You can also consult the tables for the current year.

Download the document Individual_Taxation_Quebec_2025

Tax Table Québec 2025
See Tax Table Québec 2025
Table I2 – Main Non-Refundable Tax Credits 2025
See Table I2 – Main Non-Refundable Tax Credits 2025
Table I3 – Marginal Rates - Québec 2025
See Table I3 – Marginal Rates - Québec 2025
Table I4 – Tax Brackets - Québec 2025
See Table I4 – Tax Brackets - Québec 2025

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