TAX TABLE | |||||||||
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Taxable Income $ | Tax | Effective Rate % | Marginal Rate | ||||||
Federal $ | Quebec $ | Total $ | Federal % | Quebec % | Total % | ||||
10,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
11,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
12,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
13,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
14,000 | – | – | – | 0.00 | 0.00 | 0.00 | 0.00 | ||
15,000 | – | – | – | 0.00 | 3.70 | 0.00 | 3.70 | ||
16,000 | 37 | – | 37 | 0.23 | 12.53 | 0.00 | 12.53 | ||
17,000 | 162 | – | 162 | 0.95 | 12.53 | 0.00 | 12.53 | ||
18,000 | 287 | – | 287 | 1.60 | 12.53 | 13.20 | 25.73 | ||
19,000 | 413 | 132 | 545 | 2.87 | 12.53 | 14.00 | 26.53 | ||
20,000 | 538 | 272 | 810 | 4.05 | 12.53 | 14.00 | 26.53 | ||
21,000 | 663 | 412 | 1,075 | 5.12 | 12.53 | 14.00 | 26.53 | ||
22,000 | 788 | 552 | 1,340 | 6.09 | 12.53 | 14.00 | 26.53 | ||
23,000 | 914 | 692 | 1,606 | 6.98 | 12.53 | 14.00 | 26.53 | ||
24,000 | 1,039 | 832 | 1,871 | 7.80 | 12.53 | 14.00 | 26.53 | ||
25,000 | 1,164 | 972 | 2,136 | 8.54 | 12.53 | 14.00 | 26.53 | ||
26,000 | 1,289 | 1,112 | 2,401 | 9.24 | 12.53 | 14.00 | 26.53 | ||
27,000 | 1,415 | 1,252 | 2,667 | 9.88 | 12.53 | 14.00 | 26.53 | ||
28,000 | 1,540 | 1,392 | 2,932 | 10.47 | 12.53 | 14.00 | 26.53 | ||
29,000 | 1,665 | 1,532 | 3,197 | 11.02 | 12.53 | 14.00 | 26.53 | ||
30,000 | 1,790 | 1,672 | 3,462 | 11.54 | 12.53 | 14.00 | 26.53 | ||
31,000 | 1,916 | 1,812 | 3,728 | 12.02 | 12.53 | 14.00 | 26.53 | ||
32,000 | 2,041 | 1,952 | 3,993 | 12.48 | 12.53 | 14.00 | 26.53 | ||
33,000 | 2,166 | 2,092 | 4,258 | 12.90 | 12.53 | 14.00 | 26.53 | ||
34,000 | 2,291 | 2,232 | 4,523 | 13.30 | 12.53 | 14.00 | 26.53 | ||
35,000 | 2,417 | 2,372 | 4,789 | 13.68 | 12.53 | 14.00 | 26.53 | ||
36,000 | 2,542 | 2,512 | 5,054 | 14.04 | 12.53 | 14.00 | 26.53 | ||
37,000 | 2,667 | 2,652 | 5,319 | 14.38 | 12.53 | 14.00 | 26.53 | ||
38,000 | 2,792 | 2,792 | 5,584 | 14.70 | 12.53 | 14.00 | 26.53 | ||
39,000 | 2,918 | 2,932 | 5,850 | 15.00 | 12.53 | 14.00 | 26.53 | ||
40,000 | 3,043 | 3,072 | 6,115 | 15.29 | 12.53 | 14.00 | 26.53 | ||
41,000 | 3,168 | 3,212 | 6,380 | 15.56 | 12.53 | 14.00 | 26.53 | ||
42,000 | 3,293 | 3,352 | 6,645 | 15.82 | 12.53 | 14.00 | 26.53 | ||
43,000 | 3,419 | 3,492 | 6,911 | 16.07 | 12.53 | 14.00 | 26.53 | ||
44,000 | 3,544 | 3,632 | 7,176 | 16.31 | 12.53 | 14.00 | 26.53 | ||
45,000 | 3,669 | 3,772 | 7,441 | 16.54 | 12.53 | 14.00 | 26.53 | ||
46,000 | 3,794 | 3,912 | 7,706 | 16.75 | 12.53 | 14.00 | 26.53 | ||
47,000 | 3,920 | 4,052 | 7,972 | 16.96 | 12.53 | 14.00 | 26.53 | ||
48,000 | 4,045 | 4,192 | 8,237 | 17.16 | 12.53 | 14.00 | 26.53 | ||
49,000 | 4,170 | 4,332 | 8,502 | 17.35 | 12.53 | 14.00 | 26.53 | ||
50,000 | 4,295 | 4,472 | 8,767 | 17.53 | 12.53 | 14.00 | 26.53 | ||
51,000 | 4,421 | 4,612 | 9,033 | 17.71 | 12.53 | 15.10 | 27.63 | ||
52,000 | 4,546 | 4,763 | 9,309 | 17.90 | 12.53 | 19.00 | 31.53 | ||
53,000 | 4,671 | 4,953 | 9,624 | 18.16 | 12.53 | 19.00 | 31.53 | ||
54,000 | 4,796 | 5,143 | 9,939 | 18.41 | 12.53 | 19.00 | 31.53 | ||
55,000 | 4,922 | 5,333 | 10,255 | 18.64 | 13.14 | 19.00 | 32.14 | ||
56,000 | 5,053 | 5,523 | 10,576 | 18.89 | 17.12 | 19.00 | 36.12 | ||
57,000 | 5,224 | 5,713 | 10,937 | 19.19 | 17.12 | 19.00 | 36.12 | ||
58,000 | 5,395 | 5,903 | 11,298 | 19.48 | 17.12 | 19.00 | 36.12 | ||
59,000 | 5,567 | 6,093 | 11,660 | 19.76 | 17.12 | 19.00 | 36.12 | ||
60,000 | 5,738 | 6,283 | 12,021 | 20.03 | 17.12 | 19.00 | 36.12 | ||
61,000 | 5,909 | 6,473 | 12,382 | 20.30 | 17.12 | 19.00 | 36.12 | ||
62,000 | 6,080 | 6,663 | 12,743 | 20.55 | 17.12 | 19.00 | 36.12 | ||
63,000 | 6,251 | 6,853 | 13,104 | 20.80 | 17.12 | 19.00 | 36.12 | ||
64,000 | 6,422 | 7,043 | 13,465 | 21.04 | 17.12 | 19.00 | 36.12 | ||
65,000 | 6,594 | 7,233 | 13,827 | 21.27 | 17.12 | 19.00 | 36.12 | ||
66,000 | 6,765 | 7,423 | 14,188 | 21.50 | 17.12 | 19.00 | 36.12 | ||
67,000 | 6,936 | 7,613 | 14,549 | 21.72 | 17.12 | 19.00 | 36.12 | ||
68,000 | 7,107 | 7,803 | 14,910 | 21.93 | 17.12 | 19.00 | 36.12 | ||
69,000 | 7,278 | 7,993 | 15,271 | 22.13 | 17.12 | 19.00 | 36.12 | ||
70,000 | 7,450 | 8,183 | 15,633 | 22.33 | 17.12 | 19.00 | 36.12 | ||
71,000 | 7,621 | 8,373 | 15,994 | 22.53 | 17.12 | 19.00 | 36.12 | ||
72,000 | 7,792 | 8,563 | 16,355 | 22.72 | 17.12 | 19.00 | 36.12 | ||
73,000 | 7,963 | 8,753 | 16,716 | 22.90 | 17.12 | 19.00 | 36.12 | ||
74,000 | 8,134 | 8,943 | 17,077 | 23.08 | 17.12 | 19.00 | 36.12 | ||
75,000 | 8,305 | 9,133 | 17,438 | 23.25 | 17.12 | 19.00 | 36.12 | ||
80,000 | 9,161 | 10,083 | 19,244 | 24.06 | 17.12 | 19.00 | 36.12 | ||
85,000 | 10,017 | 11,033 | 21,050 | 24.76 | 17.12 | 19.00 | 36.12 | ||
90,000 | 10,873 | 11,983 | 22,856 | 25.40 | 17.12 | 19.00 | 36.12 | ||
95,000 | 11,729 | 12,933 | 24,662 | 25.96 | 17.12 | 19.00 | 36.12 | ||
100,000 | 12,585 | 13,883 | 26,468 | 26.47 | 17.12 | 20.46 | 37.58 | ||
105,000 | 13,441 | 14,906 | 28,347 | 27.00 | 17.12 | 24.00 | 41.12 | ||
110,000 | 14,297 | 16,106 | 30,403 | 27.64 | 20.12 | 24.00 | 44.12 | ||
115,000 | 15,302 | 17,306 | 32,608 | 28.36 | 21.71 | 24.00 | 45.71 | ||
120,000 | 16,388 | 18,506 | 34,894 | 29.08 | 21.71 | 24.00 | 45.71 | ||
125,000 | 17,473 | 19,706 | 37,179 | 29.74 | 21.71 | 25.40 | 47.11 | ||
130,000 | 18,559 | 20,976 | 39,535 | 30.41 | 21.71 | 25.75 | 47.46 | ||
140,000 | 20,730 | 23,551 | 44,281 | 31.63 | 21.71 | 25.75 | 47.46 | ||
150,000 | 22,901 | 26,126 | 49,027 | 32.68 | 21.71 | 25.75 | 47.46 | ||
160,000 | 25,072 | 28,701 | 53,773 | 33.61 | 21.71 | 25.75 | 47.46 | ||
170,000 | 27,243 | 31,276 | 58,519 | 34.42 | 23.59 | 25.75 | 49.34 | ||
180,000 | 29,602 | 33,851 | 63,453 | 35.25 | 24.48 | 25.75 | 50.23 | ||
190,000 | 32,050 | 36,426 | 68,476 | 36.04 | 24.48 | 25.75 | 50.23 | ||
200,000 | 34,498 | 39,001 | 73,499 | 36.75 | 24.68 | 25.75 | 50.43 | ||
250,000 | 46,837 | 51,876 | 98,713 | 39.49 | 27.56 | 25.75 | 53.31 | ||
300,000 | 60,615 | 64,751 | 125,366 | 41.79 | 27.56 | 25.75 | 53.31 | ||
350,000 | 74,392 | 77,626 | 152,018 | 43.43 | 27.56 | 25.75 | 53.31 | ||
400,000 | 88,170 | 90,501 | 178,671 | 44.67 | 27.56 | 25.75 | 53.31 |
The marginal rate applies to each additional dollar of income.
Federal
- Basic personal credit of $2,356 (gradually reduced when income is greater than $173,205, up to a minimum credit of $2,123).
- Provincial abatement of 16.5% of basic federal tax.
- Indexation rate of 4.7%
Quebec
- Basic personal credit of $2,528
- Indexation rate of 5.08%
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Tax Table Québec 2024
See Tax Table Québec 2024 -
Table I2 – Main Non-Refundable Tax Credits 2024
See Table I2 – Main Non-Refundable Tax Credits 2024 -
Table I3 – Marginal Rates - Québec 2024
See Table I3 – Marginal Rates - Québec 2024 -
Table I4 – Tax Brackets - Québec 2024
See Table I4 – Tax Brackets - Québec 2024