Personal income tax · 2025
2025 Quebec personal tax rates
Quebec publishes its own personal rates. Combined brackets apply the 16.5% federal Quebec abatement.
Quebec personal income tax
Personal income tax · Provincial / territorial · Quebec · 2025
| Taxable income | Rate |
|---|---|
| $0 – $53,255 | 14% |
| $53,255 – $106,495 | 19% |
| $106,495 – $129,590 | 24% |
| $129,590 and over | 25.75% |
Quebec combined federal and provincial personal income tax (16.5% abatement)
Personal income tax · Combined federal and provincial / territorial · Quebec · 2025
| Taxable income | Ordinary | Capital gains | Eligible dividends | Non-eligible dividends |
|---|---|---|---|---|
| $0 – $53,255 | 26.11% | 13.05% | 2.58% | 17.42% |
| $53,255 – $57,375 | 31.11% | 15.55% | 9.48% | 23.17% |
| $57,375 – $106,495 | 36.12% | 18.06% | 16.39% | 28.93% |
| $106,495 – $114,750 | 41.12% | 20.56% | 23.29% | 34.68% |
| $114,750 – $129,590 | 45.71% | 22.86% | 29.63% | 39.96% |
| $129,590 – $177,882 | 47.46% | 23.73% | 32.04% | 41.97% |
| $177,882 – $253,414 | 50.22% | 25.11% | 35.85% | 45.15% |
| $253,414 and over | 53.31% | 26.65% | 40.11% | 48.70% |
Combined ordinary rates in the fourth federal bracket include the federal basic personal amount clawback (about 0.31 percentage points in 2025). The statutory federal table shows the CRA rate of 29%.
Quebec residents claim a 16.5% abatement of basic federal tax. Combined rates are federal × (1 − 0.165) + Quebec.
See all jurisdictions on the 2025 personal rates hub.