Find out what tax bracket you are in as well as your marginal and average tax rate for the 2024 and 2025 tax years in Quebec. Quebec is unique in Canada because it administers its own provincial income tax through Revenu Québec rather than through the CRA, and residents receive a federal tax abatement to compensate.
Quebec 2025 provincial tax brackets
| Taxable Income | Tax Rate |
|---|---|
| First $53,255 | 14.00% |
| Over $53,255 up to $106,495 | 19.00% |
| Over $106,495 up to $129,590 | 24.00% |
| Over $129,590 | 25.75% |
Quebec’s basic personal amount for 2025 is approximately $18,056, which is one of the highest in Canada. Quebec brackets are indexed to inflation annually.
Quebec 2024 provincial tax brackets
| Taxable Income | Tax Rate |
|---|---|
| First $51,780 | 14.00% |
| Over $51,780 up to $103,545 | 19.00% |
| Over $103,545 up to $126,000 | 24.00% |
| Over $126,000 | 25.75% |
Note that the 2025 thresholds are higher than 2024 due to inflation indexing, meaning Quebecers get a small tax break as more income falls into lower brackets.
Federal tax brackets 2025
| Taxable Income | Tax Rate |
|---|---|
| First $57,375 | 15.00% |
| Over $57,375 up to $114,750 | 20.50% |
| Over $114,750 up to $177,882 | 26.00% |
| Over $177,882 up to $253,414 | 29.00% |
| Over $253,414 | 33.00% |
Federal tax brackets 2024
| Taxable Income | Tax Rate |
|---|---|
| $55,867 or less | 15.00% |
| $55,867 to $111,733 | 20.50% |
| $111,733 to $173,205 | 26.00% |
| $173,205 to $246,752 | 29.00% |
| More than $246,752 | 33.00% |
The Quebec abatement
Quebec residents receive a 16.5% federal tax abatement because Quebec collects its own income tax. This reduces the effective federal tax rates for Quebec residents:
| Federal Bracket | Standard Rate | After Abatement |
|---|---|---|
| First $57,375 | 15.00% | 12.525% |
| $57,376 - $114,750 | 20.50% | 17.1175% |
| $114,751 - $177,882 | 26.00% | 21.71% |
| $177,883 - $253,414 | 29.00% | 24.215% |
| Over $253,414 | 33.00% | 27.555% |
This abatement is applied automatically on your federal return.
Combined marginal tax rates in Quebec (2025)
When you combine the abated federal rate with Quebec provincial tax:
| Taxable Income | Combined Marginal Rate |
|---|---|
| First $53,255 | 26.53% |
| $53,256 - $57,375 | 31.53% |
| $57,376 - $106,495 | 36.12% |
| $106,496 - $114,750 | 41.12% |
| $114,751 - $129,590 | 45.71% |
| $129,591 - $177,882 | 47.46% |
| $177,883 - $253,414 | 49.97% |
| Over $253,414 | 53.31% |
Quebec’s top combined rate of 53.31% is among the highest in Canada, reflecting the province’s broader social program funding model.
Example tax calculation: $80,000 income in Quebec
Approximate breakdown for a single individual earning $80,000:
Provincial tax (Revenu Québec):
- First $53,255 × 14.00% = $7,456
- Next $26,745 ($53,256-$80,000) × 19.00% = $5,082
- Total provincial ≈ $12,538 (before credits)
Federal tax (with 16.5% abatement):
- First $57,375 × 12.525% = $7,186
- Next $22,625 ($57,376-$80,000) × 17.1175% = $3,872
- Total federal ≈ $11,058 (before credits)
After basic personal credits, effective total income tax on $80,000 is approximately $18,000-$20,000 for an average rate of roughly 23-25%.
Quebec vs. other provinces: tax comparison
| Province | Top Combined Rate | Starting Rate |
|---|---|---|
| Newfoundland | 54.80% | 23.70% |
| Nova Scotia | 54.00% | 23.79% |
| Ontario | 53.53% | 20.05% |
| British Columbia | 53.50% | 20.06% |
| Quebec | 53.31% | 26.53% |
| New Brunswick | 52.50% | 24.40% |
| PEI | 51.75% | 24.65% |
| Alberta | 48.00% | 25.00% |
Quebec has a notably high starting rate (26.53%) compared to Ontario (20.05%) or BC (20.06%), meaning lower-income Quebecers pay proportionally more. However, Quebec offsets this through generous social programs, subsidized childcare ($8.70/day), and lower university tuition.
Quebec sales tax (QST)
Beyond income tax, Quebec charges the Quebec Sales Tax (QST) at 9.975% in addition to the 5% federal GST, for a combined rate of approximately 14.975% on purchases. See the Quebec sales tax calculator for details.
Quebec-specific tax credits and deductions
Quebec offers several unique credits through Revenu Québec:
- Solidarity tax credit: Combines the QST credit, housing component, and northern component
- Work premium: A refundable credit for low and moderate-income workers
- Childcare expense deduction: Refundable tax credit for daycare costs (in addition to the subsidized $8.70/day program)
- Quebec Pension Plan (QPP): Separate from CPP — see the CPP/QPP guide
- RRSP deductions are deductible on both federal and Quebec returns — see the RRSP guide
Quebec residents file two tax returns — one federal with the CRA and one provincial with Revenu Québec.
Frequently asked questions
What are the Quebec tax brackets for 2025?
Quebec has four brackets: 14% on the first $53,255, 19% to $106,495, 24% to $129,590, and 25.75% over $129,590.
What is the Quebec abatement?
Quebec residents receive a 16.5% reduction on federal tax because Quebec administers its own income tax through Revenu Québec. This is applied automatically.
Do Quebec residents file two tax returns?
Yes. Quebec residents file a federal return with the CRA and a separate provincial return with Revenu Québec.
Is Quebec tax higher than Ontario?
Quebec’s starting rate (26.53%) is higher than Ontario’s (20.05%), so lower-income earners pay more. At higher incomes, the top rates are similar (~53%). However, Quebec offers more social programs and subsidies that offset the higher tax.
Related guides
- Quebec sales tax calculator
- Quebec capital gains tax calculator
- Average income in Quebec
- Quebec mortgage rates
- RRSP contribution limit guide
- Income percentile calculator
